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Illinois Compiled Statutes
Information maintained by the Legislative Reference Bureau 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 Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide. 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.
() 55 ILCS 5/Div. 3-1
(55 ILCS 5/Div. 3-1 heading)
Division 3-1.
Auditor
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55 ILCS 5/3-1001
(55 ILCS 5/3-1001) (from Ch. 34, par. 3-1001)
Sec. 3-1001. Auditors in counties of 70,000 to 3,000,000. In all
counties containing less than 3,000,000 and over 70,000 inhabitants by the
last federal census, there is created the office of county auditor, whose
term of office shall be 4 years and until his or her successor is elected and
qualified. The nomination and election shall be subject to the general
election laws of the State. Each county auditor shall take office the first
day of the month following the month of his or her election on which the office of
the county auditor is required, by statute or by action of the county
board, to be open. The qualifications and oath of office shall be the same
as apply to other county officers. Each county auditor shall, before
entering upon the duties of the office, give bond (or, if the county is
self-insured, the county through its self-insurance program may provide
bonding) in such penalty and with such security as the county board deems
sufficient, which bond shall be substantially in the form required by law to be
given by the county clerk. Such bond shall be filed with the county clerk on or
before the day the county auditor takes office. In case of a vacancy in the
office of county auditor caused by death, resignation, or removal from office,
the vacancy shall be filled as provided for filling vacancies of other county
offices. If the auditor is temporarily unable to perform his or her duties for
any reason, the deputy auditor, if there is one, shall assume the duties of the
auditor until the auditor is able to resume his or her duties or until a
replacement for the auditor is chosen.
(Source: P.A. 103-117, eff. 1-1-24 .)
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55 ILCS 5/3-1002
(55 ILCS 5/3-1002) (from Ch. 34, par. 3-1002)
Sec. 3-1002. Auditors in counties of 70,000 population or less. In counties of 70,000 population or less, as determined by the
last federal census preceding the date of appointment, the presiding
officer of the county board with the advice and consent of the county board
may appoint and employ a county auditor whose term of office shall be 4
years and until a successor is appointed and qualified. Every county
auditor appointed pursuant to the provisions of this Section shall hold
office until the first Tuesday of May, 1961, and until a successor is
appointed and qualified. A successor shall be appointed and take office
on the first Tuesday of May, 1961, and every 4 years thereafter, for a term
of 4 years and until another successor is appointed and qualified. The
qualifications and oath of office of such county auditor shall be the same
as apply to other county officers. Each county auditor shall, before
entering upon the duties of the office, give bond in such penalty and with
such security as the county board shall deem sufficient, which bond shall
be substantially in the form required by law to be given by the county
clerk. Said bond shall be filed with the county clerk on or before the date
the county auditor enters into the duties of the office. In case of a
vacancy in the office of county auditor caused by death, resignation, or
removal from office, the vacancy shall be filled by appointment by the
presiding officer of the county board with the advice and consent of the
county board. If the auditor is temporarily unable to perform his or her
duties for any reason, the deputy auditor, if there is one, shall assume
the duties of the auditor until the auditor is able to resume his or her
duties or until a replacement for the auditor is chosen.
(Source: P.A. 103-117, eff. 1-1-24 .)
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55 ILCS 5/3-1003
(55 ILCS 5/3-1003) (from Ch. 34, par. 3-1003)
Sec. 3-1003.
Commissions.
Every county auditor whose office is
established under Section 3-1001 shall be commissioned by the Governor. No
commission shall issue except upon the certification by the county clerk of
the appropriate county that the county auditor was duly elected or
appointed, and that such county auditor has filed the bond and taken the
oath of office as heretofore provided.
(Source: P.A. 86-962.)
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55 ILCS 5/3-1004
(55 ILCS 5/3-1004) (from Ch. 34, par. 3-1004)
Sec. 3-1004.
Internal operations of office.
The county auditor shall
control the internal operations of the office and procure equipment,
materials and services necessary to perform the duties of the office,
subject to the budgetary limitations established by the county board.
(Source: P.A. 86-962.)
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55 ILCS 5/3-1005
(55 ILCS 5/3-1005) (from Ch. 34, par. 3-1005)
Sec. 3-1005.
Duties of auditor.
The duties of the county auditor
shall be to:
(a) Audit all claims against the county, and recommend to the county
board the payment or rejection of all claims presented.
(b) Collect, analyze and preserve statistical and financial
information with respect to the cost of operation of the various
institutions and facilities maintained, operated or owned by the county.
(c) Approve all orders for supplies issued by the various county
officers, before the orders are to be placed with the parties to whom the
same are to be given.
(d) Maintain a file of all contracts entered into by the county board
and all authorized county officers, for or on behalf of the county.
(e) Report quarterly to the county board the entire financial operations
of the county including revenues anticipated and received, expenditures
estimated and paid, obligations unpaid, the condition of all funds and
appropriations and other pertinent information. The county auditor shall
cause to be published in at least one newspaper of general circulation in
the county, a notice of the availability of the quarterly report for public
inspection in the office of the county auditor. Such notice shall be
published within 30 days of the date of the scheduled release of the report.
(f) Audit the receipts of all county officers and departments presented
for deposit with the county treasurer.
(g) Maintain a continuous internal audit of the operations and financial
records of the officers, agents or divisions of the county. The county
auditor shall have access to all records, documents, and resources
necessary for the discharge of this responsibility.
(h) Audit the inventory of all real and personal property
owned by the county under the control and management of the various
officers and departments of the county.
(i) Audit the documentation, records, and bases for the amounts billed
to the county, as maintained by county vendors, under agreements between
the county and its vendors, when those agreements provide that the amounts
billed to the county are based upon actual costs incurred by the vendor, or
when those agreements include the requirement that the county provide a
reimbursement for out-of-pocket costs incurred by the vendors. The county
auditor shall audit the documentation, records, and bases for the amounts
required to be paid to the county under agreements with outside parties,
when those amounts are based upon records and documentation generated,
compiled, and maintained by the outside party. The vendors and outside
parties affected by this Section shall provide to the county auditor, on a
timely basis, all records and documents required by the county auditor
relative to the county auditor's duties under this subsection.
(Source: P.A. 86-962; 86-1358.)
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55 ILCS 5/3-1006
(55 ILCS 5/3-1006) (from Ch. 34, par. 3-1006)
Sec. 3-1006.
Additional duties in counties of 275,000 or less.
In counties of 275,000 population or less, as determined by the last
federal decennial census, the county auditor, in addition to the duties
prescribed in Section 3-1005, shall:
(a) Be the general accountant of the county and keep its general accounts.
(b) Devise and install a system of financial records in the offices and
divisions of the county, to be followed in such offices and divisions.
Such a system shall be suitable to the needs of the office and in
accordance with generally accepted principles of accounting for
governmental bodies.
(Source: P.A. 86-962.)
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55 ILCS 5/3-1007
(55 ILCS 5/3-1007) (from Ch. 34, par. 3-1007)
Sec. 3-1007.
Deputies and employees.
The county auditor shall appoint
deputies and employees. The deputies shall take and subscribe the same
oath of office as is required of other county officers. Any such oath shall
be filed with the county clerk and entered of record by such clerk.
Compensation of deputies and employees not otherwise provided for by law
shall be fixed by the county auditor subject to budgetary limitations
established by the county board.
(Source: P.A. 86-962.)
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55 ILCS 5/3-1008
(55 ILCS 5/3-1008) (from Ch. 34, par. 3-1008)
Sec. 3-1008.
Continuing education.
Each county auditor shall obtain
at least 20 hours of continuing professional education related to the
operation of the auditor's office each year. Reasonable expenses incurred
by the auditor in obtaining that education shall be reimbursed by the county.
(Source: P.A. 86-1358.)
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