SB3245 EngrossedLRB097 18348 PJG 63574 b

1    AN ACT concerning government.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The State Records Act is amended by changing
5Section 9 as follows:
 
6    (5 ILCS 160/9)  (from Ch. 116, par. 43.12)
7    Sec. 9. The head of each agency shall establish, and
8maintain an active, continuing program for the economical and
9efficient management of the records of the agency.
10    Such program:
11    (1) shall provide for effective controls over the creation,
12maintenance, and use of records in the conduct of current
13business and shall ensure that agency electronic records, as
14specified in Section 5-135 of the Electronic Commerce Security
15Act, are retained in a trustworthy manner so that the records,
16and the information contained in the records, are accessible
17and usable for reference for the duration of the retention
18period; all computer tape or disk maintenance and preservation
19procedures must be fully applied and, if equipment or programs
20providing access to the records are updated or replaced, the
21existing data must remain accessible in the successor format
22for the duration of the approved retention period;
23    (2) shall provide for cooperation with the Secretary in

 

 

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1appointing a records officer and in applying standards,
2procedures, and techniques to improve the management of
3records, promote the maintenance and security of records deemed
4appropriate for preservation, and facilitate the segregation
5and disposal of records of temporary value; and
6    (3) shall provide for compliance with the provisions of
7this Act and the rules and regulations issued thereunder.
8    If an agency has delegated its authority to retain records
9to another agency, then the delegate agency shall maintain, at
10a minimum, the same record retention methodology and record
11retention period as the original agency's program.
12(Source: P.A. 92-866, eff. 1-3-03.)
 
13    Section 10. The Comptroller's Records Act is amended by
14changing Section 7 as follows:
 
15    (15 ILCS 415/7)  (from Ch. 15, par. 31)
16    Sec. 7. Certificate of destruction. Before the destruction
17of any warrants or records pursuant to this Act, the State
18Comptroller shall have prepared a certificate setting forth by
19summary description the warrants or records and the manner,
20time and place of their destruction. The certificate shall be
21signed by at least 2 witnesses of such destruction and shall be
22kept in the permanent files of the Comptroller.
23(Source: P.A. 78-592.)
 

 

 

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1    Section 15. The State Finance Act is amended by changing
2Sections 12 and 25 as follows:
 
3    (30 ILCS 105/12)  (from Ch. 127, par. 148)
4    Sec. 12. Each voucher for traveling expenses shall indicate
5the purpose of the travel as required by applicable travel
6regulations, shall be itemized and shall be accompanied by all
7receipts specified in the applicable travel regulations and by
8a certificate, signed by the person incurring such expense,
9certifying that the amount is correct and just; that the
10detailed items charged for subsistence were actually paid; that
11the expenses were occasioned by official business or
12unavoidable delays requiring the stay of such person at hotels
13for the time specified; that the journey was performed with all
14practicable dispatch by the shortest route usually traveled in
15the customary reasonable manner; and that such person has not
16been furnished with transportation or money in lieu thereof;
17for any part of the journey therein charged for.
18    Upon written approval by the office of the Comptroller, a
19State agency may maintain the original travel voucher, the
20receipts, and the proof of the traveler's signature on the
21traveler's certification statement at the office of the State
22agency. However, nothing in this Section shall be construed to
23exempt a State agency from submitting a detailed travel voucher
24as prescribed by the office of the Comptroller.
25    An information copy of each voucher covering a claim by a

 

 

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1person subject to the official travel regulations promulgated
2under Section 12-2 for travel reimbursement involving an
3exception to the general restrictions of such travel
4regulations shall be filed with the applicable travel control
5board which shall consider these vouchers, or a report thereof,
6for approval. Amounts disbursed for travel reimbursement
7claims which are disapproved by the applicable travel control
8board shall be refunded by the traveler and deposited in the
9fund or account from which payment was made.
10(Source: P.A. 84-345.)
 
11    (30 ILCS 105/25)  (from Ch. 127, par. 161)
12    Sec. 25. Fiscal year limitations.
13    (a) All appropriations shall be available for expenditure
14for the fiscal year or for a lesser period if the Act making
15that appropriation so specifies. A deficiency or emergency
16appropriation shall be available for expenditure only through
17June 30 of the year when the Act making that appropriation is
18enacted unless that Act otherwise provides.
19    (b) Outstanding liabilities as of June 30, payable from
20appropriations which have otherwise expired, may be paid out of
21the expiring appropriations during the 2-month period ending at
22the close of business on August 31. Any service involving
23professional or artistic skills or any personal services by an
24employee whose compensation is subject to income tax
25withholding must be performed as of June 30 of the fiscal year

 

 

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1in order to be considered an "outstanding liability as of June
230" that is thereby eligible for payment out of the expiring
3appropriation.
4    (b-1) However, payment of tuition reimbursement claims
5under Section 14-7.03 or 18-3 of the School Code may be made by
6the State Board of Education from its appropriations for those
7respective purposes for any fiscal year, even though the claims
8reimbursed by the payment may be claims attributable to a prior
9fiscal year, and payments may be made at the direction of the
10State Superintendent of Education from the fund from which the
11appropriation is made without regard to any fiscal year
12limitations, except as required by subsection (j) of this
13Section. Beginning on June 30, 2021, payment of tuition
14reimbursement claims under Section 14-7.03 or 18-3 of the
15School Code as of June 30, payable from appropriations that
16have otherwise expired, may be paid out of the expiring
17appropriation during the 4-month period ending at the close of
18business on October 31.
19    (b-2) All outstanding liabilities as of June 30, 2010,
20payable from appropriations that would otherwise expire at the
21conclusion of the lapse period for fiscal year 2010, and
22interest penalties payable on those liabilities under the State
23Prompt Payment Act, may be paid out of the expiring
24appropriations until December 31, 2010, without regard to the
25fiscal year in which the payment is made, as long as vouchers
26for the liabilities are received by the Comptroller no later

 

 

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1than August 31, 2010.
2    (b-2.5) All outstanding liabilities as of June 30, 2011,
3payable from appropriations that would otherwise expire at the
4conclusion of the lapse period for fiscal year 2011, and
5interest penalties payable on those liabilities under the State
6Prompt Payment Act, may be paid out of the expiring
7appropriations until December 31, 2011, without regard to the
8fiscal year in which the payment is made, as long as vouchers
9for the liabilities are received by the Comptroller no later
10than August 31, 2011.
11    (b-2.6) For fiscal years 2012 and 2013, interest penalties
12payable under the State Prompt Payment Act associated with a
13voucher for which payment is issued after June 30 may be paid
14out of the next fiscal year's appropriation. The future year
15appropriation must be for the same purpose and from the same
16fund as the original payment. An interest penalty voucher
17submitted against a future year appropriation must be submitted
18within 60 days after the issuance of the associated voucher,
19and the Comptroller must issue the interest payment within 60
20days after acceptance of the interest voucher.
21    (b-3) Medical payments may be made by the Department of
22Veterans' Affairs from its appropriations for those purposes
23for any fiscal year, without regard to the fact that the
24medical services being compensated for by such payment may have
25been rendered in a prior fiscal year, except as required by
26subsection (j) of this Section. Beginning on June 30, 2021,

 

 

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1medical payments payable from appropriations that have
2otherwise expired may be paid out of the expiring appropriation
3during the 4-month period ending at the close of business on
4October 31.
5    (b-4) Medical payments may be made by the Department of
6Healthcare and Family Services and medical payments and child
7care payments may be made by the Department of Human Services
8(as successor to the Department of Public Aid) from
9appropriations for those purposes for any fiscal year, without
10regard to the fact that the medical or child care services
11being compensated for by such payment may have been rendered in
12a prior fiscal year; and payments may be made at the direction
13of the Department of Healthcare and Family Services from the
14Health Insurance Reserve Fund and the Local Government Health
15Insurance Reserve Fund without regard to any fiscal year
16limitations, except as required by subsection (j) of this
17Section. Beginning on June 30, 2021, medical payments made by
18the Department of Healthcare and Family Services, child care
19payments made by the Department of Human Services, and payments
20made at the discretion of the Department of Healthcare and
21Family Services from the Health Insurance Reserve Fund and the
22Local Government Health Insurance Reserve Fund payable from
23appropriations that have otherwise expired may be paid out of
24the expiring appropriation during the 4-month period ending at
25the close of business on October 31.
26    (b-5) Medical payments may be made by the Department of

 

 

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1Human Services from its appropriations relating to substance
2abuse treatment services for any fiscal year, without regard to
3the fact that the medical services being compensated for by
4such payment may have been rendered in a prior fiscal year,
5provided the payments are made on a fee-for-service basis
6consistent with requirements established for Medicaid
7reimbursement by the Department of Healthcare and Family
8Services, except as required by subsection (j) of this Section.
9Beginning on June 30, 2021, medical payments made by the
10Department of Human Services relating to substance abuse
11treatment services payable from appropriations that have
12otherwise expired may be paid out of the expiring appropriation
13during the 4-month period ending at the close of business on
14October 31.
15    (b-6) Additionally, payments may be made by the Department
16of Human Services from its appropriations, or any other State
17agency from its appropriations with the approval of the
18Department of Human Services, from the Immigration Reform and
19Control Fund for purposes authorized pursuant to the
20Immigration Reform and Control Act of 1986, without regard to
21any fiscal year limitations, except as required by subsection
22(j) of this Section. Beginning on June 30, 2021, payments made
23by the Department of Human Services from the Immigration Reform
24and Control Fund for purposes authorized pursuant to the
25Immigration Reform and Control Act of 1986 payable from
26appropriations that have otherwise expired may be paid out of

 

 

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1the expiring appropriation during the 4-month period ending at
2the close of business on October 31.
3    (b-7) Payments may be made in accordance with a plan
4authorized by paragraph (11) or (12) of Section 405-105 of the
5Department of Central Management Services Law from
6appropriations for those payments without regard to fiscal year
7limitations.
8    (c) Further, payments may be made by the Department of
9Public Health, the Department of Human Services (acting as
10successor to the Department of Public Health under the
11Department of Human Services Act), and the Department of
12Healthcare and Family Services from their respective
13appropriations for grants for medical care to or on behalf of
14persons suffering from chronic renal disease, persons
15suffering from hemophilia, rape victims, and premature and
16high-mortality risk infants and their mothers and for grants
17for supplemental food supplies provided under the United States
18Department of Agriculture Women, Infants and Children
19Nutrition Program, for any fiscal year without regard to the
20fact that the services being compensated for by such payment
21may have been rendered in a prior fiscal year, except as
22required by subsection (j) of this Section. Beginning on June
2330, 2021, payments made by the Department of Public Health, the
24Department of Human Services, and the Department of Healthcare
25and Family Services from their respective appropriations for
26grants for medical care to or on behalf of persons suffering

 

 

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1from chronic renal disease, persons suffering from hemophilia,
2rape victims, and premature and high-mortality risk infants and
3their mothers and for grants for supplemental food supplies
4provided under the United States Department of Agriculture
5Women, Infants and Children Nutrition Program payable from
6appropriations that have otherwise expired may be paid out of
7the expiring appropriations during the 4-month period ending at
8the close of business on October 31.
9    (d) The Department of Public Health and the Department of
10Human Services (acting as successor to the Department of Public
11Health under the Department of Human Services Act) shall each
12annually submit to the State Comptroller, Senate President,
13Senate Minority Leader, Speaker of the House, House Minority
14Leader, and the respective Chairmen and Minority Spokesmen of
15the Appropriations Committees of the Senate and the House, on
16or before December 31, a report of fiscal year funds used to
17pay for services provided in any prior fiscal year. This report
18shall document by program or service category those
19expenditures from the most recently completed fiscal year used
20to pay for services provided in prior fiscal years.
21    (e) The Department of Healthcare and Family Services, the
22Department of Human Services (acting as successor to the
23Department of Public Aid), and the Department of Human Services
24making fee-for-service payments relating to substance abuse
25treatment services provided during a previous fiscal year shall
26each annually submit to the State Comptroller, Senate

 

 

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1President, Senate Minority Leader, Speaker of the House, House
2Minority Leader, the respective Chairmen and Minority
3Spokesmen of the Appropriations Committees of the Senate and
4the House, on or before November 30, a report that shall
5document by program or service category those expenditures from
6the most recently completed fiscal year used to pay for (i)
7services provided in prior fiscal years and (ii) services for
8which claims were received in prior fiscal years.
9    (f) The Department of Human Services (as successor to the
10Department of Public Aid) shall annually submit to the State
11Comptroller, Senate President, Senate Minority Leader, Speaker
12of the House, House Minority Leader, and the respective
13Chairmen and Minority Spokesmen of the Appropriations
14Committees of the Senate and the House, on or before December
1531, a report of fiscal year funds used to pay for services
16(other than medical care) provided in any prior fiscal year.
17This report shall document by program or service category those
18expenditures from the most recently completed fiscal year used
19to pay for services provided in prior fiscal years.
20    (g) In addition, each annual report required to be
21submitted by the Department of Healthcare and Family Services
22under subsection (e) shall include the following information
23with respect to the State's Medicaid program:
24        (1) Explanations of the exact causes of the variance
25    between the previous year's estimated and actual
26    liabilities.

 

 

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1        (2) Factors affecting the Department of Healthcare and
2    Family Services' liabilities, including but not limited to
3    numbers of aid recipients, levels of medical service
4    utilization by aid recipients, and inflation in the cost of
5    medical services.
6        (3) The results of the Department's efforts to combat
7    fraud and abuse.
8    (h) As provided in Section 4 of the General Assembly
9Compensation Act, any utility bill for service provided to a
10General Assembly member's district office for a period
11including portions of 2 consecutive fiscal years may be paid
12from funds appropriated for such expenditure in either fiscal
13year.
14    (i) An agency which administers a fund classified by the
15Comptroller as an internal service fund may issue rules for:
16        (1) billing user agencies in advance for payments or
17    authorized inter-fund transfers based on estimated charges
18    for goods or services;
19        (2) issuing credits, refunding through inter-fund
20    transfers, or reducing future inter-fund transfers during
21    the subsequent fiscal year for all user agency payments or
22    authorized inter-fund transfers received during the prior
23    fiscal year which were in excess of the final amounts owed
24    by the user agency for that period; and
25        (3) issuing catch-up billings to user agencies during
26    the subsequent fiscal year for amounts remaining due when

 

 

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1    payments or authorized inter-fund transfers received from
2    the user agency during the prior fiscal year were less than
3    the total amount owed for that period.
4User agencies are authorized to reimburse internal service
5funds for catch-up billings by vouchers drawn against their
6respective appropriations for the fiscal year in which the
7catch-up billing was issued or by increasing an authorized
8inter-fund transfer during the current fiscal year. For the
9purposes of this Act, "inter-fund transfers" means transfers
10without the use of the voucher-warrant process, as authorized
11by Section 9.01 of the State Comptroller Act.
12    (i-1) Beginning on July 1, 2021, all outstanding
13liabilities, not payable during the 4-month lapse period as
14described in subsections (b-1), (b-3), (b-4), (b-5), (b-6), and
15(c) of this Section, that are made from appropriations for that
16purpose for any fiscal year, without regard to the fact that
17the services being compensated for by those payments may have
18been rendered in a prior fiscal year, are limited to only those
19claims that have been incurred but for which a proper bill or
20invoice as defined by the State Prompt Payment Act has not been
21received by September 30th following the end of the fiscal year
22in which the service was rendered.
23    (j) Notwithstanding any other provision of this Act, the
24aggregate amount of payments to be made without regard for
25fiscal year limitations as contained in subsections (b-1),
26(b-3), (b-4), (b-5), (b-6), and (c) of this Section, and

 

 

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1determined by using Generally Accepted Accounting Principles,
2shall not exceed the following amounts:
3        (1) $6,000,000,000 for outstanding liabilities related
4    to fiscal year 2012;
5        (2) $5,300,000,000 for outstanding liabilities related
6    to fiscal year 2013;
7        (3) $4,600,000,000 for outstanding liabilities related
8    to fiscal year 2014;
9        (4) $4,000,000,000 for outstanding liabilities related
10    to fiscal year 2015;
11        (5) $3,300,000,000 for outstanding liabilities related
12    to fiscal year 2016;
13        (6) $2,600,000,000 for outstanding liabilities related
14    to fiscal year 2017;
15        (7) $2,000,000,000 for outstanding liabilities related
16    to fiscal year 2018;
17        (8) $1,300,000,000 for outstanding liabilities related
18    to fiscal year 2019;
19        (9) $600,000,000 for outstanding liabilities related
20    to fiscal year 2020; and
21        (10) $0 for outstanding liabilities related to fiscal
22    year 2021 and fiscal years thereafter.
23    (k) The Comptroller must issue payments against
24outstanding liabilities that were received prior to the lapse
25period deadlines set forth in this Section as soon thereafter
26as practical, but no payment may be issued after the 4 months

 

 

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1following the lapse period deadline without the signed
2authorization of the Comptroller and the Governor.
3(Source: P.A. 96-928, eff. 6-15-10; 96-958, eff. 7-1-10;
496-1501, eff. 1-25-11; 97-75, eff. 6-30-11; 97-333, eff.
58-12-11.)
 
6    Section 20. The Illinois Procurement Code is amended by
7changing Section 20-80 as follows:
 
8    (30 ILCS 500/20-80)
9    Sec. 20-80. Contract files.
10    (a) Written determinations. All written determinations
11required under this Article shall be placed in the contract
12file maintained by the chief procurement officer.
13    (b) Filing with Comptroller. Whenever a grant, defined
14pursuant to accounting standards established by the
15Comptroller, or a contract liability, except for: (1) contracts
16paid from personal services, or (2) contracts between the State
17and its employees to defer compensation in accordance with
18Article 24 of the Illinois Pension Code, exceeding $20,000
19$10,000 is incurred by any State agency, a copy of the
20contract, purchase order, grant, or lease shall be filed with
21the Comptroller within 30 15 days thereafter. Beginning January
221, 2013, the Comptroller may require the documents filed with
23the Comptroller under this subsection by any State agency that
24files more than 300 documents under this subsection per fiscal

 

 

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1year to be filed electronically. To "file electronically" means
2to scan into a Portable Document Format (.pdf) or any other
3electronic format that the Comptroller may prescribe and send
4to either the Comptroller or a data storage system with an
5identity protection policy managed by the Comptroller. For each
6State contract for goods, supplies, or services awarded on or
7after July 1, 2010, the contracting agency shall provide the
8applicable rate and unit of measurement of the goods, supplies,
9or services on the contract obligation document as required by
10the Comptroller. If the contract obligation document that is
11submitted to the Comptroller contains the rate and unit of
12measurement of the goods, supplies, or services, the
13Comptroller shall provide that information on his or her
14official website. Any cancellation or modification to any such
15contract liability shall be filed with the Comptroller within
1630 15 days of its execution.
17    (c) Late filing affidavit. When a contract, purchase order,
18grant, or lease required to be filed by this Section has not
19been filed within 30 days of execution, the Comptroller shall
20refuse to issue a warrant for payment thereunder until the
21agency files with the Comptroller the contract, purchase order,
22grant, or lease and an affidavit, signed by the chief executive
23officer of the agency or his or her designee, setting forth an
24explanation of why the contract liability was not filed within
2530 days of execution. A copy of this affidavit shall be filed
26with the Auditor General.

 

 

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1    (d) Timely execution of contracts. No voucher shall be
2submitted to the Comptroller for a warrant to be drawn for the
3payment of money from the State treasury or from other funds
4held by the State Treasurer on account of any contract unless
5the contract is reduced to writing before the services are
6performed and filed with the Comptroller. Vendors shall not be
7paid for any goods that were received or services that were
8rendered before the contract was reduced to writing and signed
9by all necessary parties. A chief procurement officer may
10request an exception to this subsection by submitting a written
11statement to the Comptroller and Treasurer setting forth the
12circumstances and reasons why the contract could not be reduced
13to writing before the supplies were received or services were
14performed. A waiver of this subsection must be approved by the
15Comptroller and Treasurer. This Section shall not apply to
16emergency purchases if notice of the emergency purchase is
17filed with the Procurement Policy Board and published in the
18Bulletin as required by this Code.
19    (e) Method of source selection. When a contract is filed
20with the Comptroller under this Section, the Comptroller's file
21shall identify the method of source selection used in obtaining
22the contract.
23(Source: P.A. 96-794, eff. 1-1-10; 96-795, eff. 7-1-10 (see
24Section 5 of P.A. 96-793 for the effective date of changes made
25by P.A. 96-795); 96-1000, eff. 7-2-10.)
 

 

 

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1    Section 25. The Governmental Account Audit Act is amended
2by changing Section 2 as follows:
 
3    (50 ILCS 310/2)  (from Ch. 85, par. 702)
4    Sec. 2. Except as otherwise provided in Section 3, the
5governing body of each governmental unit shall cause an audit
6of the accounts of the unit to be made by a licensed public
7accountant. Such audit shall be made annually and shall cover
8the immediately preceding fiscal year of the governmental unit.
9The audit shall include all the accounts and funds of the
10governmental unit, including the accounts of any officer of the
11governmental unit who receives fees or handles funds of the
12unit or who spends money of the unit. The audit shall begin as
13soon as possible after the close of the last fiscal year to
14which it pertains, and shall be completed and the audit report
15filed with the Comptroller within 6 months after the close of
16such fiscal year unless an extension of time is granted by the
17Comptroller in writing. An audit report which fails to meet the
18requirements of this Act shall be rejected by the Comptroller
19and returned to the governing body of the governmental unit for
20corrective action. The licensed public accountant making the
21audit shall submit not less than 3 copies of the audit report
22to the governing body of the governmental unit being audited.
23    Any financial report under this Section shall include the
24name of the purchasing agent who oversees all competitively bid
25contracts. If there is no purchasing agent, the name of the

 

 

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1person responsible for oversight of all competitively bid
2contracts shall be listed.
3(Source: P.A. 85-1000.)
 
4    Section 30. The Counties Code is amended by changing
5Section 6-31003 as follows:
 
6    (55 ILCS 5/6-31003)  (from Ch. 34, par. 6-31003)
7    Sec. 6-31003. Annual audits and reports. In counties having
8a population of over 10,000 but less than 500,000, the county
9board of each county shall cause an audit of all of the funds
10and accounts of the county to be made annually by an accountant
11or accountants chosen by the county board or by an accountant
12or accountants retained by the Comptroller, as hereinafter
13provided. In addition, each county having a population of less
14than 500,000 shall file with the Comptroller a financial report
15containing information required by the Comptroller. Such
16financial report shall be on a form so designed by the
17Comptroller as not to require professional accounting services
18for its preparation.
19    Any financial report under this Section shall include the
20name of the purchasing agent who oversees all competitively bid
21contracts. If there is no purchasing agent, the name of the
22person responsible for oversight of all competitively bid
23contracts shall be listed.
24    The audit shall commence as soon as possible after the

 

 

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1close of each fiscal year and shall be completed within 6
2months after the close of such fiscal year, unless an extension
3of time is granted by the Comptroller in writing. Such
4extension of time shall not exceed 60 days. When the accountant
5or accountants have completed the audit a full report thereof
6shall be made and not less than 2 copies of each audit report
7shall be submitted to the county board. Each audit report shall
8be signed by the accountant making the audit and shall include
9only financial information, findings and conclusions that are
10adequately supported by evidence in the auditor's working
11papers to demonstrate or prove, when called upon, the basis for
12the matters reported and their correctness and reasonableness.
13In connection with this, each county board shall retain the
14right of inspection of the auditor's working papers and shall
15make them available to the Comptroller, or his designee, upon
16request.
17    Within 60 days of receipt of an audit report, each county
18board shall file one copy of each audit report and each
19financial report with the Comptroller and any comment or
20explanation that the county board may desire to make concerning
21such audit report may be attached thereto. An audit report
22which fails to meet the requirements of this Division shall be
23rejected by the Comptroller and returned to the county board
24for corrective action. One copy of each such report shall be
25filed with the county clerk of the county so audited.
26(Source: P.A. 86-962.)
 

 

 

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1    Section 35. The Illinois Municipal Code is amended by
2changing Section 8-8-3 as follows:
 
3    (65 ILCS 5/8-8-3)  (from Ch. 24, par. 8-8-3)
4    Sec. 8-8-3. Audit requirements.
5    (a) The corporate authorities of each municipality coming
6under the provisions of this Division 8 shall cause an audit of
7the funds and accounts of the municipality to be made by an
8accountant or accountants employed by such municipality or by
9an accountant or accountants retained by the Comptroller, as
10hereinafter provided.
11    (b) The accounts and funds of each municipality having a
12population of 800 or more or having a bonded debt or owning or
13operating any type of public utility shall be audited annually.
14The audit herein required shall include all of the accounts and
15funds of the municipality. Such audit shall be begun as soon as
16possible after the close of the fiscal year, and shall be
17completed and the report submitted within 6 months after the
18close of such fiscal year, unless an extension of time shall be
19granted by the Comptroller in writing. The accountant or
20accountants making the audit shall submit not less than 2
21copies of the audit report to the corporate authorities of the
22municipality being audited. Municipalities not operating
23utilities may cause audits of the accounts of municipalities to
24be made more often than herein provided, by an accountant or

 

 

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1accountants. The audit report of such audit when filed with the
2Comptroller together with an audit report covering the
3remainder of the period for which an audit is required to be
4filed hereunder shall satisfy the requirements of this section.
5    (c) Municipalities of less than 800 population which do not
6own or operate public utilities and do not have bonded debt,
7shall file annually with the Comptroller a financial report
8containing information required by the Comptroller. Such
9annual financial report shall be on forms devised by the
10Comptroller in such manner as to not require professional
11accounting services for its preparation.
12    (d) In addition to any audit report required, all
13municipalities, except municipalities of less than 800
14population which do not own or operate public utilities and do
15not have bonded debt, shall file annually with the Comptroller
16a supplemental report on forms devised and approved by the
17Comptroller.
18    (e) Notwithstanding any provision of law to the contrary,
19if a municipality (i) has a population of less than 200, (ii)
20has bonded debt in the amount of $50,000 or less, and (iii)
21owns or operates a public utility, then the municipality shall
22cause an audit of the funds and accounts of the municipality to
23be made by an accountant employed by the municipality or
24retained by the Comptroller for fiscal year 2011 and every
25fourth fiscal year thereafter or until the municipality has a
26population of 200 or more, has bonded debt in excess of

 

 

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1$50,000, or no longer owns or operates a public utility.
2Nothing in this subsection shall be construed as limiting the
3municipality's duty to file an annual financial report with the
4Comptroller or to comply with the filing requirements
5concerning the county clerk.
6    (f) Any financial report under this Section shall include
7the name of the purchasing agent who oversees all competitively
8bid contracts. If there is no purchasing agent, the name of the
9person responsible for oversight of all competitively bid
10contracts shall be listed.
11(Source: P.A. 96-1309, eff. 7-27-10.)
 
12    Section 99. Effective date. This Act takes effect upon
13becoming law.