99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016
SB2155

 

Introduced 7/14/2015, by Sen. Bill Cunningham

 

SYNOPSIS AS INTRODUCED:
 
30 ILCS 5/3-1  from Ch. 15, par. 303-1
110 ILCS 805/7-24  from Ch. 122, par. 107-24

    Amends the Illinois State Auditing Act. Provides that the Auditor General shall annually conduct or cause to be conducted a financial and compliance audit of one-third of community colleges such that every community college is audited by the Auditor General every 3 years. Sets forth provisions concerning the filing, public inspection, and costs of the audit. Requires a community college to make available to the Auditor General its books and records and any other documentation necessary to conduct the audit as required. Provides that certain audits under the Public Community College Act shall not be prohibited in years a community college is not audited by the Auditor General. Amends the Public Community College Act. Makes a related change.


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FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

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1    AN ACT concerning finance.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Illinois State Auditing Act is amended by
5changing Section 3-1 as follows:
 
6    (30 ILCS 5/3-1)  (from Ch. 15, par. 303-1)
7    Sec. 3-1. Jurisdiction of Auditor General. The Auditor
8General has jurisdiction over all State agencies to make post
9audits and investigations authorized by or under this Act or
10the Constitution.
11    The Auditor General has jurisdiction over local government
12agencies and private agencies only:
13        (a) to make such post audits authorized by or under
14    this Act as are necessary and incidental to a post audit of
15    a State agency or of a program administered by a State
16    agency involving public funds of the State, but this
17    jurisdiction does not include any authority to review local
18    governmental agencies in the obligation, receipt,
19    expenditure or use of public funds of the State that are
20    granted without limitation or condition imposed by law,
21    other than the general limitation that such funds be used
22    for public purposes;
23        (b) to make investigations authorized by or under this

 

 

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1    Act or the Constitution; and
2        (c) to make audits of the records of local government
3    agencies to verify actual costs of state-mandated programs
4    when directed to do so by the Legislative Audit Commission
5    at the request of the State Board of Appeals under the
6    State Mandates Act.
7    In addition to the foregoing, the Auditor General may
8conduct an audit of the Metropolitan Pier and Exposition
9Authority, the Regional Transportation Authority, the Suburban
10Bus Division, the Commuter Rail Division and the Chicago
11Transit Authority and any other subsidized carrier when
12authorized by the Legislative Audit Commission. Such audit may
13be a financial, management or program audit, or any combination
14thereof.
15    The audit shall determine whether they are operating in
16accordance with all applicable laws and regulations. Subject to
17the limitations of this Act, the Legislative Audit Commission
18may by resolution specify additional determinations to be
19included in the scope of the audit.
20    In addition to the foregoing, the Auditor General must also
21conduct a financial audit of the Illinois Sports Facilities
22Authority's expenditures of public funds in connection with the
23reconstruction, renovation, remodeling, extension, or
24improvement of all or substantially all of any existing
25"facility", as that term is defined in the Illinois Sports
26Facilities Authority Act.

 

 

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1    The Auditor General may also conduct an audit, when
2authorized by the Legislative Audit Commission, of any hospital
3which receives 10% or more of its gross revenues from payments
4from the State of Illinois, Department of Healthcare and Family
5Services (formerly Department of Public Aid), Medical
6Assistance Program.
7    The Auditor General is authorized to conduct financial and
8compliance audits of the Illinois Distance Learning Foundation
9and the Illinois Conservation Foundation.
10    As soon as practical after the effective date of this
11amendatory Act of 1995, the Auditor General shall conduct a
12compliance and management audit of the City of Chicago and any
13other entity with regard to the operation of Chicago O'Hare
14International Airport, Chicago Midway Airport and Merrill C.
15Meigs Field. The audit shall include, but not be limited to, an
16examination of revenues, expenses, and transfers of funds;
17purchasing and contracting policies and practices; staffing
18levels; and hiring practices and procedures. When completed,
19the audit required by this paragraph shall be distributed in
20accordance with Section 3-14.
21    The Auditor General shall conduct a financial and
22compliance and program audit of distributions from the
23Municipal Economic Development Fund during the immediately
24preceding calendar year pursuant to Section 8-403.1 of the
25Public Utilities Act at no cost to the city, village, or
26incorporated town that received the distributions.

 

 

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1    The Auditor General must conduct an audit of the Health
2Facilities and Services Review Board pursuant to Section 19.5
3of the Illinois Health Facilities Planning Act.
4    The Auditor General of the State of Illinois shall annually
5conduct or cause to be conducted a financial and compliance
6audit of the books and records of any county water commission
7organized pursuant to the Water Commission Act of 1985 and
8shall file a copy of the report of that audit with the Governor
9and the Legislative Audit Commission. The filed audit shall be
10open to the public for inspection. The cost of the audit shall
11be charged to the county water commission in accordance with
12Section 6z-27 of the State Finance Act. The county water
13commission shall make available to the Auditor General its
14books and records and any other documentation, whether in the
15possession of its trustees or other parties, necessary to
16conduct the audit required. These audit requirements apply only
17through July 1, 2007.
18    The Auditor General must conduct audits of the Rend Lake
19Conservancy District as provided in Section 25.5 of the River
20Conservancy Districts Act.
21    The Auditor General must conduct financial audits of the
22Southeastern Illinois Economic Development Authority as
23provided in Section 70 of the Southeastern Illinois Economic
24Development Authority Act.
25    The Auditor General shall conduct a compliance audit in
26accordance with subsections (d) and (f) of Section 30 of the

 

 

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1Innovation Development and Economy Act.
2    The Auditor General shall annually conduct or cause to be
3conducted a financial and compliance audit of one-third of
4community colleges as defined in subsection (c) of Section 1-2
5of the Public Community College Act such that every community
6college is audited by the Auditor General every 3 years. The
7Auditor General shall enter into an intergovernmental
8agreement under the Intergovernmental Cooperation Act with
9each of the community colleges in order to complete such
10audits. The Auditor General shall file a copy of the report of
11that audit with the Governor and the Legislative Audit
12Commission. The filed audit shall be open to the public for
13inspection. Any costs associated with the audit shall be the
14responsibility of the community college to the extent that the
15community college is billed by the Auditor General in
16accordance with Section 6z-27 of the State Finance Act. The
17community college shall make available to the Auditor General
18its books and records and any other documentation, whether in
19the possession of its trustees or other parties, necessary to
20conduct the audit as required under this Section. The
21provisions of this Section shall not prohibit audits under
22Section 7-24 of the Public Community College Act in years a
23community college is not audited by the Auditor General under
24this Section.
25(Source: P.A. 95-331, eff. 8-21-07; 96-31, eff. 6-30-09;
2696-939, eff. 6-24-10.)
 

 

 

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1    Section 10. The Public Community College Act is amended by
2changing Section 7-24 as follows:
 
3    (110 ILCS 805/7-24)  (from Ch. 122, par. 107-24)
4    Sec. 7-24. The board shall yearly, except in the years a
5community college is audited by the Auditor General under
6Section 3-1 of the Illinois State Auditing Act, and may as
7often as necessary, appoint certified public accountants to
8examine the business methods and audit the accounts of the
9board, and to submit a report of that examination and audit,
10together with any of their recommendations as to changes in
11business methods of the board or any of its departments,
12officers or employees. That report shall be made to the mayor,
13the city council, and the board and be filed in the records of
14the board. The board shall prepare, publish and transmit to the
15mayor and the city council an annual report including in detail
16all receipts and expenditures, specifying the source of the
17receipts and the objects of the expenditures. The board shall
18enter into an intergovernmental agreement under the
19Intergovernmental Cooperation Act with the Auditor General in
20order to complete any audits required under Section 3-1 of the
21Illinois State Auditing Act.
22(Source: P.A. 83-343.)