Full Text of SB3245 97th General Assembly
SB3245ham003 97TH GENERAL ASSEMBLY | Rep. Barbara Flynn Currie Filed: 11/26/2012
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| 1 | | AMENDMENT TO SENATE BILL 3245
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 3245, AS AMENDED, | 3 | | by replacing everything after the enacting clause with the | 4 | | following:
| 5 | | "Section 5. The State Comptroller Act is amended by | 6 | | changing Section 9 as follows:
| 7 | | (15 ILCS 405/9) (from Ch. 15, par. 209)
| 8 | | Sec. 9. Warrants; vouchers; preaudit.
| 9 | | (a) No payment may be made from
public funds held by the | 10 | | State Treasurer in or outside of the State
treasury, except by | 11 | | warrant drawn by the Comptroller and presented by
him to the | 12 | | treasurer to be countersigned except for payments made pursuant
| 13 | | to Section 9.03 or 9.05 of this Act.
| 14 | | (b) No warrant for the payment of money by the State | 15 | | Treasurer may be
drawn by the Comptroller without the | 16 | | presentation of itemized vouchers
indicating that the |
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| 1 | | obligation or expenditure is pursuant to law and
authorized, | 2 | | and authorizing the Comptroller to order payment.
| 3 | | (b-1) An itemized voucher for under $5 that is presented to | 4 | | the Comptroller for payment shall not be paid except through | 5 | | electronic funds transfer. This subsection (b-1) does not apply | 6 | | to (i) vouchers presented by the legislative branch of State | 7 | | government or (ii) vouchers presented by the State Treasurer's | 8 | | Office for the payment of unclaimed property claims authorized | 9 | | under the Uniform Disposition of Unclaimed Property Act . | 10 | | (c) The Comptroller shall examine each voucher required by | 11 | | law to be filed
with him and determine whether unencumbered | 12 | | appropriations or unencumbered
obligational or expenditure | 13 | | authority other than by appropriation are
legally available to | 14 | | incur the obligation or to make the expenditure of public
| 15 | | funds. If he determines that
unencumbered appropriations or | 16 | | other obligational or expenditure
authority are not available | 17 | | from which to incur the obligation or make
the expenditure, the | 18 | | Comptroller shall refuse to draw a warrant.
| 19 | | (d) The Comptroller shall examine each voucher and all | 20 | | other documentation
required to accompany the voucher, and | 21 | | shall ascertain whether the voucher
and documentation meet all | 22 | | requirements established by or pursuant to law.
If the | 23 | | Comptroller determines that the voucher and documentation do | 24 | | not
meet applicable requirements established by or pursuant to | 25 | | law, he shall
refuse to draw a warrant. As used in this | 26 | | Section, "requirements established
by or pursuant to law" |
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| 1 | | includes statutory enactments and requirements established
by | 2 | | rules and regulations adopted pursuant to this Act.
| 3 | | (e) Prior to drawing a warrant, the Comptroller may review | 4 | | the voucher,
any documentation accompanying the voucher, and | 5 | | any other documentation
related to the transaction on file with | 6 | | him, and determine if the transaction
is in accordance with the | 7 | | law. If based on his review the Comptroller has
reason to | 8 | | believe that such transaction is not in accordance with the | 9 | | law,
he shall refuse to draw a warrant.
| 10 | | (f) Where the Comptroller refuses to draw a warrant | 11 | | pursuant to this Section,
he shall maintain separate records of | 12 | | such transactions.
| 13 | | (g) State agencies shall have the principal responsibility | 14 | | for the preaudit
of their encumbrances, expenditures, and other | 15 | | transactions as otherwise
required by law.
| 16 | | (Source: P.A. 97-969, eff. 8-16-12.)
| 17 | | Section 10. The State Prompt Payment Act is amended by | 18 | | changing Section 3-2 as follows:
| 19 | | (30 ILCS 540/3-2)
| 20 | | Sec. 3-2. Beginning July 1, 1993, in any instance where a | 21 | | State official or
agency is late in payment of a vendor's bill | 22 | | or invoice for goods or services
furnished to the State, as | 23 | | defined in Section 1, properly approved in
accordance with | 24 | | rules promulgated under Section 3-3, the State official or
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| 1 | | agency shall pay interest to the vendor in accordance with the | 2 | | following:
| 3 | | (1) Any bill, except a bill submitted under Article V | 4 | | of the Illinois Public Aid Code and except as provided | 5 | | under paragraph (1.05) of this Section, approved for | 6 | | payment under this Section must be paid
or the payment | 7 | | issued to the payee within 60 days of receipt
of a proper | 8 | | bill or invoice.
If payment is not issued to the payee | 9 | | within this 60-day
period, an
interest penalty of 1.0% of | 10 | | any amount approved and unpaid shall be added
for each | 11 | | month or fraction thereof after the end of this 60-day | 12 | | period,
until final payment is made. Any bill, except a | 13 | | bill for pharmacy
or nursing facility services or goods, | 14 | | and except as provided under paragraph (1.05) of this | 15 | | Section, submitted under Article V of the Illinois Public | 16 | | Aid Code approved for payment under this Section must be | 17 | | paid
or the payment issued to the payee within 60 days | 18 | | after receipt
of a proper bill or invoice, and,
if payment | 19 | | is not issued to the payee within this 60-day
period, an
| 20 | | interest penalty of 2.0% of any amount approved and unpaid | 21 | | shall be added
for each month or fraction thereof after the | 22 | | end of this 60-day period,
until final payment is made. Any | 23 | | bill for pharmacy or nursing facility services or
goods | 24 | | submitted under Article V of the Illinois Public Aid
Code, | 25 | | except as provided under paragraph (1.05) of this Section, | 26 | | and approved for payment under this Section must be paid
or |
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| 1 | | the payment issued to the payee within 60 days of
receipt | 2 | | of a proper bill or invoice. If payment is not
issued to | 3 | | the payee within this 60-day period, an interest
penalty of | 4 | | 1.0% of any amount approved and unpaid shall be
added for | 5 | | each month or fraction thereof after the end of this 60-day | 6 | | period, until final payment is made.
| 7 | | (1.05) For State fiscal year 2012 and future fiscal | 8 | | years, any bill approved for payment under this Section | 9 | | must be paid
or the payment issued to the payee within 90 | 10 | | days of receipt
of a proper bill or invoice.
If payment is | 11 | | not issued to the payee within this 90-day
period, an
| 12 | | interest penalty of 1.0% of any amount approved and unpaid | 13 | | shall be added
for each month, or 0.033% (one-thirtieth of | 14 | | one percent) 00.0033% (1/30%) of any amount approved and | 15 | | unpaid for each day, after the end of this 90-day period,
| 16 | | until final payment is made.
| 17 | | (1.1) A State agency shall review in a timely manner | 18 | | each bill or
invoice after its receipt. If the
State agency | 19 | | determines that the bill or invoice contains a defect | 20 | | making it
unable to process the payment request, the agency
| 21 | | shall notify the vendor requesting payment as soon as | 22 | | possible after
discovering the
defect pursuant to rules | 23 | | promulgated under Section 3-3; provided, however, that the | 24 | | notice for construction related bills or invoices must be | 25 | | given not later than 30 days after the bill or invoice was | 26 | | first submitted. The notice shall
identify the defect and |
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| 1 | | any additional information
necessary to correct the | 2 | | defect. If one or more items on a construction related bill | 3 | | or invoice are disapproved, but not the entire bill or | 4 | | invoice, then the portion that is not disapproved shall be | 5 | | paid.
| 6 | | (2) Where a State official or agency is late in payment | 7 | | of a
vendor's bill or invoice properly approved in | 8 | | accordance with this Act, and
different late payment terms | 9 | | are not reduced to writing as a contractual
agreement, the | 10 | | State official or agency shall automatically pay interest
| 11 | | penalties required by this Section amounting to $50 or more | 12 | | to the appropriate
vendor. Each agency shall be responsible | 13 | | for determining whether an interest
penalty
is
owed and
for | 14 | | paying the interest to the vendor. Except as provided in | 15 | | paragraph (4), an individual interest payment amounting to | 16 | | $5 or less shall not be paid by the State.
Interest due to | 17 | | a vendor that amounts to greater than $5 and less than $50 | 18 | | shall not be paid but shall be accrued until all interest | 19 | | due the vendor for all similar warrants exceeds $50, at | 20 | | which time the accrued interest shall be payable and | 21 | | interest will begin accruing again, except that interest | 22 | | accrued as of the end of the fiscal year that does not | 23 | | exceed $50 shall be payable at that time. In the event an
| 24 | | individual has paid a vendor for services in advance, the | 25 | | provisions of this
Section shall apply until payment is | 26 | | made to that individual.
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| 1 | | (3) The provisions of Public Act 96-1501 reducing the | 2 | | interest rate on pharmacy claims under Article V of the | 3 | | Illinois Public Aid Code to 1.0% per month shall apply to | 4 | | any pharmacy bills for services and goods under Article V | 5 | | of the Illinois Public Aid Code received on or after the | 6 | | date 60 days before January 25, 2011 (the effective date of | 7 | | Public Act 96-1501) except as provided under paragraph | 8 | | (1.05) of this Section. | 9 | | (4) Interest amounting to less than $5 shall not be | 10 | | paid by the State, except for claims (i) to the Department | 11 | | of Healthcare and Family Services or the Department of | 12 | | Human Services, (ii) pursuant to Article V of the Illinois | 13 | | Public Aid Code, the Covering ALL KIDS Health Insurance | 14 | | Act, or the Children's Health Insurance Program Act, and | 15 | | (iii) made (A) by pharmacies for prescriptive services or | 16 | | (B) by any federally qualified health center for | 17 | | prescriptive services or any other services. | 18 | | (Source: P.A. 96-555, eff. 8-18-09; 96-802, eff. 1-1-10; | 19 | | 96-959, eff. 7-1-10; 96-1000, eff. 7-2-10; 96-1501, eff. | 20 | | 1-25-11; 96-1530, eff. 2-16-11; 97-72, eff. 7-1-11; 97-74, eff. | 21 | | 6-30-11; 97-348, eff. 8-12-11; 97-813, eff. 7-13-12; 97-932, | 22 | | eff. 8-10-12.)
| 23 | | Section 15. The Governmental Account Audit Act is amended | 24 | | by changing Sections 2, 3, and 4 as follows:
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| 1 | | (50 ILCS 310/2) (from Ch. 85, par. 702)
| 2 | | Sec. 2.
Except as otherwise provided in Section 3, the | 3 | | governing body of
each governmental unit shall cause an audit | 4 | | of the accounts of the unit to be
made by a licensed public | 5 | | accountant. Such audit shall be made annually and
shall cover | 6 | | the immediately preceding fiscal year of the governmental unit.
| 7 | | The audit shall include all the accounts and funds of the | 8 | | governmental
unit, including the accounts of any officer of the | 9 | | governmental unit who
receives fees or handles funds of the | 10 | | unit or who spends money of the unit.
The audit shall begin as | 11 | | soon as possible after the close of the last
fiscal year to | 12 | | which it pertains, and shall be completed and the audit
report | 13 | | filed with the Comptroller within 6 months after the close of | 14 | | such
fiscal year unless an extension of time is granted by the | 15 | | Comptroller in
writing. An audit report which fails to meet the | 16 | | requirements of this
Act shall be rejected by the Comptroller | 17 | | and returned to the governing body
of the governmental unit for | 18 | | corrective action. The
licensed public accountant making the | 19 | | audit shall submit not
less than 3 copies of the audit report | 20 | | to the governing body of the
governmental unit being audited. | 21 | | All audits to be filed with the Comptroller under this | 22 | | Section must be submitted electronically and the Comptroller | 23 | | must post the audit reports on the Internet no later than 45 | 24 | | days after they are received. If the governmental unit provides | 25 | | the Comptroller's Office with sufficient evidence that the | 26 | | audit report cannot be filed electronically, the Comptroller |
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| 1 | | may waive this requirement. The Comptroller must also post a | 2 | | list of governmental units that are not in compliance with the | 3 | | reporting requirements set forth in the Section. | 4 | | Any financial report under this Section shall include the | 5 | | name of the purchasing agent who oversees all competitively bid | 6 | | contracts. If there is no purchasing agent, the name of the | 7 | | person responsible for oversight of all competitively bid | 8 | | contracts shall be listed.
| 9 | | (Source: P.A. 97-932, eff. 8-10-12.)
| 10 | | (50 ILCS 310/3) (from Ch. 85, par. 703)
| 11 | | Sec. 3.
Any governmental unit receiving revenue of less | 12 | | than $850,000 for any fiscal year shall,
in lieu of complying | 13 | | with the requirements of Section 2 for audits and
audit | 14 | | reports, file with the Comptroller a financial report | 15 | | containing
information required by the Comptroller. In | 16 | | addition, a governmental unit
receiving revenue of less than | 17 | | $850,000
may file with the Comptroller any audit
reports which | 18 | | may have been prepared under any other law. Any governmental
| 19 | | unit receiving revenue of $850,000 or more for
any fiscal year | 20 | | shall, in addition
to complying with the requirements of | 21 | | Section 2 for audits and audit
reports, file with the | 22 | | Comptroller the financial report required by this
Section. Such | 23 | | financial reports shall be on forms so designed by the
| 24 | | Comptroller as not to require professional accounting services | 25 | | for its
preparation. All reports to be filed with the |
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| 1 | | Comptroller under this Section must be submitted | 2 | | electronically and the Comptroller must post the reports on the | 3 | | Internet no later than 45 days after they are received. If the | 4 | | governmental unit provides the Comptroller's Office with | 5 | | sufficient evidence that the report cannot be filed | 6 | | electronically, the Comptroller may waive this requirement. | 7 | | The Comptroller must also post a list of governmental units | 8 | | municipalities that are not in compliance with the reporting | 9 | | requirements set forth in this Section.
| 10 | | Any financial report under this Section shall include the | 11 | | name of the purchasing agent who oversees all competitively bid | 12 | | contracts. If there is no purchasing agent, the name of the | 13 | | person responsible for oversight of all competitively bid | 14 | | contracts shall be listed. | 15 | | (Source: P.A. 97-890, eff. 8-2-12.)
| 16 | | (50 ILCS 310/4) (from Ch. 85, par. 704)
| 17 | | Sec. 4. Overdue report.
| 18 | | (a) If the required report for a governmental unit is not | 19 | | filed with the
Comptroller in accordance with Section 2 or | 20 | | Section 3, whichever is
applicable, within 6 months after the | 21 | | close of the fiscal year of the
governmental unit, the | 22 | | Comptroller shall notify the governing body of that
unit in | 23 | | writing that the report is due and may also grant a 60 day
| 24 | | extension for the filing of the audit report. If the required | 25 | | report is not
filed within the time specified in such written |
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| 1 | | notice, the Comptroller
shall cause an audit to be made by a | 2 | | licensed public accountant, and the
governmental unit shall pay | 3 | | to the Comptroller actual compensation and
expenses to | 4 | | reimburse him for the cost of preparing or completing such
| 5 | | report.
| 6 | | (b) The Comptroller may decline to order an audit and the | 7 | | preparation of
an audit report (i) if an initial examination of | 8 | | the books and records of
the
governmental unit indicates that | 9 | | the books and records of the governmental unit
are inadequate | 10 | | or unavailable due to the passage of time or the occurrence of | 11 | | a
natural disaster or (ii) if the Comptroller determines that | 12 | | the cost of an
audit would impose an unreasonable financial | 13 | | burden on the governmental unit.
| 14 | | (c) The State Comptroller may grant extensions for | 15 | | delinquent audits or reports. The Comptroller may charge a | 16 | | governmental unit a fee for a delinquent audit or report of $5 | 17 | | per day for the first 15 days past due, $10 per day for 16 | 18 | | through 30 days past due, $15 per day for 31 through 45 days | 19 | | past due, and $20 per day for the 46th day and every day | 20 | | thereafter. All fees collected under this subsection (c) shall | 21 | | be deposited into the Comptroller's Administrative Fund. | 22 | | (Source: P.A. 97-890, eff. 8-2-12.)
| 23 | | Section 20. The Counties Code is amended by changing | 24 | | Sections 6-31003 and 6-31004 as follows:
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| 1 | | (55 ILCS 5/6-31003) (from Ch. 34, par. 6-31003)
| 2 | | Sec. 6-31003. Annual audits and reports. The county board | 3 | | of each
county shall cause an audit of all of the funds and | 4 | | accounts of the county
to be made annually by an accountant
or | 5 | | accountants chosen by the county board or by an accountant or | 6 | | accountants
retained by the Comptroller, as hereinafter | 7 | | provided. In addition, each
county shall file with the | 8 | | Comptroller
a financial report containing information required | 9 | | by the Comptroller.
Such financial report shall be on a form so | 10 | | designed by the Comptroller
as not to require professional | 11 | | accounting services for its preparation. All audits and reports | 12 | | to be filed with the Comptroller under this Section must be | 13 | | submitted electronically and the Comptroller must post the | 14 | | audits and reports on the Internet no later than 45 days after | 15 | | they are received. If the county provides the Comptroller's | 16 | | Office with sufficient evidence that the audit or report cannot | 17 | | be filed electronically, the Comptroller may waive this | 18 | | requirement. The Comptroller must also post a list of counties | 19 | | that are not in compliance with the reporting requirements set | 20 | | forth in this Section.
| 21 | | Any financial report under this Section shall include the | 22 | | name of the purchasing agent who oversees all competitively bid | 23 | | contracts. If there is no purchasing agent, the name of the | 24 | | person responsible for oversight of all competitively bid | 25 | | contracts shall be listed. | 26 | | The audit shall commence as soon as possible after the |
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| 1 | | close of each
fiscal year and shall be completed within 6 | 2 | | months after the close of such
fiscal year, unless an extension | 3 | | of time is granted by the Comptroller in
writing. Such | 4 | | extension of time shall not exceed 60 days. When the accountant
| 5 | | or accountants have completed the audit a full report thereof | 6 | | shall be made
and not less than 2 copies of each audit report | 7 | | shall be submitted to the
county board. Each audit report shall | 8 | | be signed by the accountant making
the audit and shall include | 9 | | only financial information, findings and
conclusions that are | 10 | | adequately supported by evidence in the auditor's
working | 11 | | papers to demonstrate or prove, when called upon, the basis for | 12 | | the
matters reported and their correctness and reasonableness. | 13 | | In connection
with this, each county board shall retain the | 14 | | right of inspection of the
auditor's working papers and shall | 15 | | make them available to the Comptroller,
or his designee, upon | 16 | | request.
| 17 | | Within 60 days of receipt of an audit report, each county | 18 | | board shall file
one copy of each audit report and each | 19 | | financial report with the Comptroller
and any comment or | 20 | | explanation that the county board may desire to make
concerning | 21 | | such audit report may be attached thereto. An audit report
| 22 | | which fails to meet the requirements of this Division shall be
| 23 | | rejected by the Comptroller and returned to the county board | 24 | | for corrective
action. One copy of each such report shall be | 25 | | filed with the county clerk
of the county so audited.
| 26 | | This Section is a limitation under subsection (i) of |
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| 1 | | Section 6 of Article VII of the Illinois Constitution on the | 2 | | concurrent exercise by home rule counties of powers and | 3 | | functions exercised by the State. | 4 | | (Source: P.A. 97-890, eff. 8-2-12; 97-932, eff. 8-10-12; | 5 | | revised 8-23-12.)
| 6 | | (55 ILCS 5/6-31004) (from Ch. 34, par. 6-31004)
| 7 | | Sec. 6-31004. Overdue reports.
| 8 | | (a) In the event the required reports for
a county are not | 9 | | filed with the Comptroller in accordance with Section 6-31003
| 10 | | within 6 months after the close of the fiscal year of the | 11 | | county, the
Comptroller shall notify the county board in | 12 | | writing that the reports are
due, and may also grant an | 13 | | extension of time of up to 60 days for the
filing of the | 14 | | reports. In the event the required reports are not filed
within | 15 | | the time specified in such written notice, the Comptroller | 16 | | shall
cause the audit to be made and the audit report prepared | 17 | | by an accountant
or accountants.
| 18 | | (b) The Comptroller may decline to order an audit and the | 19 | | preparation of
an
audit report if an initial examination of the | 20 | | books and records of the
governmental unit indicates that the | 21 | | books and records of the governmental unit
are inadequate or | 22 | | unavailable due to the passage of time or the occurrence of a
| 23 | | natural disaster.
| 24 | | (c) The State Comptroller may grant extensions for | 25 | | delinquent audits or reports. The Comptroller may charge a |
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| 1 | | county a fee for a delinquent audit or report of $5 per day for | 2 | | the first 15 days past due, $10 per day for 16 through 30 days | 3 | | past due, $15 per day for 31 through 45 days past due, and $20 | 4 | | per day for the 46th day and every day thereafter. All fees | 5 | | collected under this subsection (c) shall be deposited into the | 6 | | Comptroller's Administrative Fund. | 7 | | (Source: P.A. 97-890, eff. 8-2-12.)
| 8 | | Section 25. The Illinois Municipal Code is amended by | 9 | | changing Sections 8-8-3 and 8-8-4 as follows: | 10 | | (65 ILCS 5/8-8-3) (from Ch. 24, par. 8-8-3) | 11 | | Sec. 8-8-3. Audit requirements. | 12 | | (a) The corporate authorities of each municipality coming | 13 | | under the
provisions of this Division 8 shall cause an audit of | 14 | | the funds and
accounts of the municipality to be made by an | 15 | | accountant or accountants
employed by such municipality or by | 16 | | an accountant or accountants retained
by the Comptroller, as | 17 | | hereinafter provided. | 18 | | (b) The accounts and funds of each municipality having a | 19 | | population of 800
or more or having a bonded debt or owning or | 20 | | operating any type of public
utility shall be audited annually. | 21 | | The audit herein required shall include
all of the accounts and | 22 | | funds of the municipality. Such audit shall be
begun as soon as | 23 | | possible after the close of the fiscal year, and shall be
| 24 | | completed and the report submitted within 6 months after the |
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| 1 | | close of such
fiscal year, unless an extension of time shall be | 2 | | granted by the
Comptroller in writing. The accountant or | 3 | | accountants making the audit
shall submit not less than 2 | 4 | | copies of the audit report to the corporate
authorities of the | 5 | | municipality being audited. Municipalities not operating
| 6 | | utilities may cause audits of the accounts of municipalities to | 7 | | be made
more often than herein provided, by an accountant or | 8 | | accountants. The audit
report of such audit when filed with the | 9 | | Comptroller together with an audit
report covering the | 10 | | remainder of the period for which an audit is required
to be | 11 | | filed hereunder shall satisfy the requirements of this section. | 12 | | (c) Municipalities of less than 800 population which do not | 13 | | own or operate
public utilities and do not have bonded debt, | 14 | | shall file annually with the
Comptroller a financial report | 15 | | containing information required by the
Comptroller. Such | 16 | | annual financial report shall be on forms devised by the
| 17 | | Comptroller in such manner as to not require professional | 18 | | accounting
services for its preparation. | 19 | | (d) In addition to any audit report required, all | 20 | | municipalities, except
municipalities of less than 800 | 21 | | population which do not own or operate
public utilities and do | 22 | | not have bonded debt, shall file annually with the
Comptroller | 23 | | a supplemental report on forms devised and approved by the
| 24 | | Comptroller. | 25 | | (e) Notwithstanding any provision of law to the contrary, | 26 | | if a municipality (i) has a population of less than 200, (ii) |
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| 1 | | has bonded debt in the amount of $50,000 or less, and (iii) | 2 | | owns or operates a public utility, then the municipality shall | 3 | | cause an audit of the funds and accounts of the municipality to | 4 | | be made by an accountant employed by the municipality or | 5 | | retained by the Comptroller for fiscal year 2011 and every | 6 | | fourth fiscal year thereafter or until the municipality has a | 7 | | population of 200 or more, has bonded debt in excess of | 8 | | $50,000, or no longer owns or operates a public utility. | 9 | | Nothing in this subsection shall be construed as limiting the | 10 | | municipality's duty to file an annual financial report with the | 11 | | Comptroller or to comply with the filing requirements | 12 | | concerning the county clerk. | 13 | | (f) All audits and reports to be filed with the Comptroller | 14 | | under this Section must be submitted electronically and the | 15 | | Comptroller must post the audits and reports on the Internet no | 16 | | later than 45 days after they are received. If the municipality | 17 | | provides the Comptroller's Office with sufficient evidence | 18 | | that the audit or report cannot be filed electronically, the | 19 | | Comptroller may waive this requirement. The Comptroller must | 20 | | also post a list of municipalities that are not in compliance | 21 | | with the reporting requirements set forth in this Section. | 22 | | (g) Subsection (f) of this Section is a limitation under | 23 | | subsection (i) of Section 6 of Article VII of the Illinois | 24 | | Constitution on the concurrent exercise by home rule | 25 | | municipalities of powers and functions exercised by the State. | 26 | | (h) (f) Any financial report under this Section shall |
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| 1 | | include the name of the purchasing agent who oversees all | 2 | | competitively bid contracts. If there is no purchasing agent, | 3 | | the name of the person responsible for oversight of all | 4 | | competitively bid contracts shall be listed. | 5 | | (Source: P.A. 96-1309, eff. 7-27-10; 97-890, eff. 8-2-12; | 6 | | 97-932, eff. 8-10-12; revised 8-23-12.)
| 7 | | (65 ILCS 5/8-8-4) (from Ch. 24, par. 8-8-4)
| 8 | | Sec. 8-8-4. Overdue reports.
| 9 | | (a) In the event the required audit report for
a | 10 | | municipality is not filed
with the Comptroller in accordance | 11 | | with Section 8-8-7 within 6 months after
the close of the | 12 | | fiscal year of the municipality, the Comptroller shall
notify | 13 | | the corporate authorities of that municipality in writing that | 14 | | the
audit report is due, and may also grant an extension of | 15 | | time of 60 days,
for the filing of the audit report. In the | 16 | | event the required audit report
is not filed within the time | 17 | | specified in such written notice, the
Comptroller shall cause | 18 | | such audit to be made by an accountant or
accountants. In the | 19 | | event the required annual or supplemental report for a
| 20 | | municipality is not filed within 6 months after the close of | 21 | | the fiscal
year of the municipality, the Comptroller shall | 22 | | notify the corporate
authorities of that municipality in | 23 | | writing that the annual or supplemental
report is due and may | 24 | | grant an extension in time of 60 days for the filing
of such | 25 | | annual or supplemental report.
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| 1 | | (b) In the event the annual or supplemental report is not | 2 | | filed within
the
time extended by the Comptroller, the | 3 | | Comptroller shall cause such annual
or supplemental report to | 4 | | be prepared or completed and the municipality
shall pay to the | 5 | | Comptroller reasonable compensation and expenses to
reimburse | 6 | | him for the cost of preparing or completing such annual or
| 7 | | supplemental report.
Moneys paid to the Comptroller pursuant to | 8 | | the preceding sentence shall be
deposited into the | 9 | | Comptroller's Audit Expense Revolving Fund.
| 10 | | (c) The Comptroller may decline to order an audit or the | 11 | | completion of the
supplemental report if an initial examination | 12 | | of the books and records of the
municipality indicates that | 13 | | books and records of the municipality are
inadequate or | 14 | | unavailable to support the preparation of the audit report or | 15 | | the
supplemental report due to the passage of time or the | 16 | | occurrence of a natural
disaster.
| 17 | | (d) The State Comptroller may grant extensions for | 18 | | delinquent audits or reports. The Comptroller may charge a | 19 | | municipality a fee for a delinquent audit or report of $5 per | 20 | | day for the first 15 days past due, $10 per day for 16 through | 21 | | 30 days past due, $15 per day for 31 through 45 days past due, | 22 | | and $20 per day for the 46th day and every day thereafter. All | 23 | | fees collected under this subsection (d) shall be deposited | 24 | | into the Comptroller's Administrative Fund. | 25 | | (Source: P.A. 97-890, eff. 8-2-12.)".
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| 1 | | Section 99. Effective date. This Act takes effect upon | 2 | | becoming law.".
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