Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process.
Recent laws may not yet be included in the ILCS database, but they are found on this site as Public
soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the
Because the statute database is maintained primarily for legislative drafting purposes,
statutory changes are sometimes included in the statute database before they take effect.
If the source note at the end of a Section of the statutes includes a Public Act that has
not yet taken effect, the version of the law that is currently in effect may have already
been removed from the database and you should refer to that Public Act to see the changes
made to the current law.
(40 ILCS 5/15-168.2)
Audit of employers.
(a) Beginning August 1, 2013, the System may audit the employment records and payroll records of all employers. When the System audits an employer, it shall specify the exact information it requires, which may include but need not be limited to the names, titles, and earnings history of every individual receiving compensation from the employer. If an employer is audited by the System, then the employer must provide to the System all necessary documents and records within 60 calendar days after receiving notification from the System. When the System audits an employer, it shall send related correspondence by certified mail.
(b) When the System submits a request for information under subsection (a) of this Section, the
employer shall respond within 60 calendar days of the System's request. Beginning on the 61st
calendar day after the System's request, the System may assess a penalty of $250 per calendar
day until receipt of the information by the System, with a maximum penalty of $25,000. All
payments must be received by the System within one calendar year after receipt of the
information by the System or one calendar year after reaching the maximum penalty of $25,000, whichever
occurs earlier. If the employer fails to make complete payment within the applicable timeframe,
then the System may, after giving notice to the employer, certify the delinquent amount to the
State Comptroller, and the Comptroller shall thereupon deduct the certified delinquent amount
from State funds payable to the employer and pay them instead to the System.
(Source: P.A. 99-897, eff. 1-1-17