Full Text of SB2155 99th General Assembly
SB2155sam001 99TH GENERAL ASSEMBLY | Sen. Bill Cunningham Filed: 9/9/2015
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| 1 | | AMENDMENT TO SENATE BILL 2155
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 2155 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The Illinois State Auditing Act is amended by | 5 | | changing 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 | 8 | | General has
jurisdiction over all State agencies to make post | 9 | | audits and investigations
authorized by or under this Act or | 10 | | the Constitution.
| 11 | | The Auditor General has jurisdiction over local government | 12 | | agencies
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 |
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| 1 | | jurisdiction does not include any authority to review
local | 2 | | governmental agencies in the obligation, receipt, | 3 | | expenditure or
use of public funds of the State that are | 4 | | granted without limitation or
condition imposed by law, | 5 | | other than the general limitation that such
funds be used | 6 | | for public purposes;
| 7 | | (b) to make investigations authorized by or under this | 8 | | Act or the
Constitution; and
| 9 | | (c) to make audits of the records of local government | 10 | | agencies to verify
actual costs of state-mandated programs | 11 | | when directed to do so by the
Legislative Audit Commission | 12 | | at the request of the State Board of Appeals
under the | 13 | | State Mandates Act.
| 14 | | In addition to the foregoing, the Auditor General may | 15 | | conduct an
audit of the Metropolitan Pier and Exposition | 16 | | Authority, the
Regional Transportation Authority, the Suburban | 17 | | Bus Division, the Commuter
Rail Division and the Chicago | 18 | | Transit Authority and any other subsidized
carrier when | 19 | | authorized by the Legislative Audit Commission. Such audit
may | 20 | | be a financial, management or program audit, or any combination | 21 | | thereof.
| 22 | | The audit shall determine whether they are operating in | 23 | | accordance with
all applicable laws and regulations. Subject to | 24 | | the limitations of this
Act, the Legislative Audit Commission | 25 | | may by resolution specify additional
determinations to be | 26 | | included in the scope of the audit.
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| 1 | | In addition to the foregoing, the Auditor General must also | 2 | | conduct a
financial audit of
the Illinois Sports Facilities | 3 | | Authority's expenditures of public funds in
connection with the | 4 | | reconstruction, renovation, remodeling, extension, or
| 5 | | improvement of all or substantially all of any existing | 6 | | "facility", as that
term is defined in the Illinois Sports | 7 | | Facilities Authority Act.
| 8 | | The Auditor General may also conduct an audit, when | 9 | | authorized by
the Legislative Audit Commission, of any hospital | 10 | | which receives 10% or
more of its gross revenues from payments | 11 | | from the State of Illinois,
Department of Healthcare and Family | 12 | | Services (formerly Department of Public Aid), Medical | 13 | | Assistance Program.
| 14 | | The Auditor General is authorized to conduct financial and | 15 | | compliance
audits of the Illinois Distance Learning Foundation | 16 | | and the Illinois
Conservation Foundation.
| 17 | | As soon as practical after the effective date of this | 18 | | amendatory Act of
1995, the Auditor General shall conduct a | 19 | | compliance and management audit of
the City of
Chicago and any | 20 | | other entity with regard to the operation of Chicago O'Hare
| 21 | | International Airport, Chicago Midway Airport and Merrill C. | 22 | | Meigs Field. The
audit shall include, but not be limited to, an | 23 | | examination of revenues,
expenses, and transfers of funds; | 24 | | purchasing and contracting policies and
practices; staffing | 25 | | levels; and hiring practices and procedures. When
completed, | 26 | | the audit required by this paragraph shall be distributed in
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| 1 | | accordance with Section 3-14.
| 2 | | The Auditor General shall conduct a financial and | 3 | | compliance and program
audit of distributions from the | 4 | | Municipal Economic Development Fund
during the immediately | 5 | | preceding calendar year pursuant to Section 8-403.1 of
the | 6 | | Public Utilities Act at no cost to the city, village, or | 7 | | incorporated town
that received the distributions.
| 8 | | The Auditor General must conduct an audit of the Health | 9 | | Facilities and Services Review Board pursuant to Section 19.5 | 10 | | of the Illinois Health Facilities Planning
Act.
| 11 | | The Auditor General of the State of Illinois shall annually | 12 | | conduct or
cause to be conducted a financial and compliance | 13 | | audit of the books and records
of any county water commission | 14 | | organized pursuant to the Water Commission Act
of 1985 and | 15 | | shall file a copy of the report of that audit with the Governor | 16 | | and
the Legislative Audit Commission. The filed audit shall be | 17 | | open to the public
for inspection. The cost of the audit shall | 18 | | be charged to the county water
commission in accordance with | 19 | | Section 6z-27 of the State Finance Act. The
county water | 20 | | commission shall make available to the Auditor General its | 21 | | books
and records and any other documentation, whether in the | 22 | | possession of its
trustees or other parties, necessary to | 23 | | conduct the audit required. These
audit requirements apply only | 24 | | through July 1, 2007.
| 25 | | The Auditor General must conduct audits of the Rend Lake | 26 | | Conservancy
District as provided in Section 25.5 of the River |
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| 1 | | Conservancy Districts Act.
| 2 | | The Auditor General must conduct financial audits of the | 3 | | Southeastern Illinois Economic Development Authority as | 4 | | provided in Section 70 of the Southeastern Illinois Economic | 5 | | Development Authority Act.
| 6 | | The Auditor General shall conduct a compliance audit in | 7 | | accordance with subsections (d) and (f) of Section 30 of the | 8 | | Innovation Development and Economy Act. | 9 | | The Auditor General shall annually conduct or cause to be | 10 | | conducted a financial and compliance audit of one-third of | 11 | | community colleges as defined in subsection (c) of Section 1-2 | 12 | | of the Public Community College Act such that every community | 13 | | college is audited by the Auditor General every 3 years. Audits | 14 | | performed under this paragraph shall comply with Section 3-22.1 | 15 | | of the Public Community College Act. The Auditor General shall | 16 | | enter into an intergovernmental agreement under the | 17 | | Intergovernmental Cooperation Act with each of the community | 18 | | colleges in order to complete such audits.
The Auditor General | 19 | | shall file a copy of the report of that audit with the | 20 | | Governor, the Legislative Audit Commission, the General | 21 | | Assembly, and the Illinois Community College Board. The filed | 22 | | audit shall be open to the public for inspection. Any costs | 23 | | associated with the audit shall be the responsibility of the | 24 | | community college to the extent that the community college is | 25 | | billed by the Auditor General in accordance with Section 6z-27 | 26 | | of the State Finance Act. The community college shall make |
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| 1 | | available to the Auditor General its books and records and any | 2 | | other documentation, whether in the possession of its trustees | 3 | | or other parties, necessary to conduct the audit as required | 4 | | under this Section. The provisions of this Section shall not | 5 | | prohibit audits under Sections 3-22.1 and 7-24 of the Public | 6 | | Community College Act in years a community college is not | 7 | | audited by the Auditor General under this Section. | 8 | | (Source: P.A. 95-331, eff. 8-21-07; 96-31, eff. 6-30-09; | 9 | | 96-939, eff. 6-24-10.)
| 10 | | Section 10. The Public Community College Act is amended by | 11 | | changing Sections 3-22.1 and 7-24 as follows:
| 12 | | (110 ILCS 805/3-22.1) (from Ch. 122, par. 103-22.1)
| 13 | | Sec. 3-22.1.
Except in the years a community college is | 14 | | audited by the Auditor General under Section 3-1 of the | 15 | | Illinois State Auditing Act, to To cause an audit to be made as | 16 | | of the end of each fiscal year
by an accountant licensed to | 17 | | practice public accounting in Illinois and
appointed by the | 18 | | board. The auditor shall perform his or her examination in
| 19 | | accordance with generally accepted auditing standards and | 20 | | regulations
prescribed by the State Board, and submit his or | 21 | | her report thereon in
accordance
with generally accepted | 22 | | accounting principles. The examination and report
shall | 23 | | include a verification of student enrollments and any other | 24 | | bases
upon which claims are filed with the State Board. The |
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| 1 | | audit report shall
include a statement of the scope and | 2 | | findings of the audit and a
professional opinion signed by the | 3 | | auditor. If a professional opinion is
denied by the auditor he | 4 | | or she shall set forth the reasons for that
denial. The
board | 5 | | shall not limit the scope of the examination to the extent that | 6 | | the
effect of such limitation will result in the qualification | 7 | | of the auditor's
professional opinion. The procedures for | 8 | | payment for the expenses of the
audit shall be in accordance | 9 | | with Section 9 of the Governmental Account
Audit Act.
Copies of | 10 | | the audit report shall be
filed with the State Board in
| 11 | | accordance with regulations prescribed by the State Board. The | 12 | | State Board
shall file one copy of the audit report with the | 13 | | Auditor
General. The State Board shall file copies of the | 14 | | uniform financial
statements from the audit report with the | 15 | | Board of Higher Education. The board shall enter into an | 16 | | intergovernmental agreement under the Intergovernmental | 17 | | Cooperation Act with the Auditor General in order to complete | 18 | | any audits required under Section 3-1 of the Illinois State | 19 | | Auditing Act.
| 20 | | (Source: P.A. 90-468, eff. 8-17-97.)
| 21 | | (110 ILCS 805/7-24) (from Ch. 122, par. 107-24)
| 22 | | Sec. 7-24.
The board shall yearly, except in the years a | 23 | | community college is audited by the Auditor General under | 24 | | Section 3-1 of the Illinois State Auditing Act, and may as | 25 | | often as necessary, appoint
certified public accountants to |
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| 1 | | examine the business methods and audit the
accounts of the | 2 | | board, and to submit a report of that examination and
audit, | 3 | | together with any of their recommendations as to changes in | 4 | | business
methods of the board or any of its departments, | 5 | | officers or employees. That
report shall be made to the mayor, | 6 | | the city council, and the board and be
filed in the records of | 7 | | the board. The board shall prepare,
publish and
transmit to the | 8 | | mayor and the city council an annual report including in
detail | 9 | | all receipts and expenditures, specifying the source of the | 10 | | receipts
and the objects of the expenditures. The board shall | 11 | | enter into an intergovernmental agreement under the | 12 | | Intergovernmental Cooperation Act with the Auditor General in | 13 | | order to complete any audits required under Section 3-1 of the | 14 | | Illinois State Auditing Act.
| 15 | | (Source: P.A. 83-343.)".
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