55 ILCS 5/ Counties Code.

(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.)

(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.)

(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.)

(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.)

(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.)

(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.)

(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.)

(55 ILCS 5/Div. 3-2 heading) Division 3-2. Clerk

(55 ILCS 5/3-2001) (from Ch. 34, par. 3-2001)

Sec. 3-2001. Election of county clerk. In all counties there shall be an elected county clerk who shall hold office until the clerk's successor is qualified. The functions and powers of the county clerks shall be uniform in the various counties of this State. The clerk shall enter upon the duties of the clerk's office on the first day in the month of December following the clerk's election on which the office of the county clerk is required, by statute or by action of the county board, to be open.

(Source: P.A. 101-253, eff. 8-9-19.)

(55 ILCS 5/3-2002) (from Ch. 34, par. 3-2002)

Sec. 3-2002. Oath. Each county clerk, before entering upon the duties of the clerk's office, shall take and subscribe to the oath or affirmation prescribed by Section 3, Article XIII of the Constitution which shall be entered at large upon the records of the clerk's office.

(Source: P.A. 101-253, eff. 8-9-19.)

(55 ILCS 5/3-2003) (from Ch. 34, par. 3-2003)

Sec. 3-2003. Functions, powers and duties of clerk. The county clerk shall have those functions, powers and duties as provided in the Sections following this Section and preceding Section 3-2004.

(Source: P.A. 86-962.)

(55 ILCS 5/3-2003.1) (from Ch. 34, par. 3-2003.1)

Sec. 3-2003.1. Appointment of deputies, assistants and personnel. The county clerk shall appoint deputies, assistants and personnel to assist in the performance of the clerk's duties.

(Source: P.A. 101-253, eff. 8-9-19.)

(55 ILCS 5/3-2003.2) (from Ch. 34, par. 3-2003.2)

Sec. 3-2003.2. Internal operations of office. The county clerk shall have the right to control the internal operations of the clerk's office and to procure necessary equipment, materials and services to perform the duties of the clerk's office.

(Source: P.A. 101-253, eff. 8-9-19.)

(55 ILCS 5/3-2003.3) (from Ch. 34, par. 3-2003.3)

Sec. 3-2003.3. Monthly report of financial status. The county clerk shall file a monthly report summarizing the financial status of the clerk's office in such form as shall be determined by the county board.

(Source: P.A. 101-253, eff. 8-9-19.)

(55 ILCS 5/3-2003.4) (from Ch. 34, par. 3-2003.4)

Sec. 3-2003.4. Deposit of fee income; special funds. The county clerk shall deposit in the office of the county treasurer monthly by the 10th day of the month following, all fee income. The county clerk may maintain the following special funds from which the county board shall authorize payments by voucher between board meetings:

(a) Overpayments.

(b) Reasonable amount needed during the succeeding accounting period to pay office expenses, postage, freight, express or similar charges.

(c) Excess earnings from the sale of revenue stamps to be maintained in a fund to be used for the purchase of additional stamps from the Illinois Department of Revenue.

(d) Fund to pay necessary travel, dues and other expenses incurred in attending workshops, educational seminars and organizational meetings established for the purpose of providing in-service training.

(e) Trust funds, for tax redemptions, or for such other purposes as may be provided for by law.

(f) Such other funds as may be authorized by the county board.

The county clerk shall make accounting monthly to the county board of all special funds maintained by the clerk in the discharge of the clerk's duties.

(Source: P.A. 101-253, eff. 8-9-19.)

(55 ILCS 5/3-2003.5) (from Ch. 34, par. 3-2003.5)

Sec. 3-2003.5. Compensation of deputies and employees. Compensation of deputies and employees shall be fixed by the county clerk subject to budgetary limitations established by the county board.

(Source: P.A. 86-962.)

(55 ILCS 5/3-2004) (from Ch. 34, par. 3-2004)

Sec. 3-2004. Prompt payment. Purchases made pursuant to this Division shall be made in compliance with the "Local Government Prompt Payment Act".

(Source: P.A. 86-962.)

(55 ILCS 5/3-2005) (from Ch. 34, par. 3-2005)

Sec. 3-2005. Bond. Each county clerk shall, before entering upon the duties of the clerk's 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 shall deem sufficient, which bond shall be substantially in the following form, and shall be recorded in full in the records of the clerk's office, and when so recorded shall be deposited with the clerk of the circuit court for safe keeping:

We, (A B) principal, and (C D) and (E F), sureties, all of the county of .... and State of Illinois, are obligated to the People of the State of Illinois, in the penal sum of $...., for the payment of which, we obligate ourselves, each of us, our heirs, executors and administrators.

The condition of the above bond is such, that if the above obligated (A B) shall perform all the duties which are or may be required by law to be performed by the county clerk of the county of .... in the time and manner prescribed or to be prescribed by law, and when the clerk is succeeded in office, shall surrender and deliver over to the clerk's successor in office all books, papers, moneys, and other things belonging to the county, and appertaining to the clerk's office, then the above bond to be void; otherwise to remain in full force.

Dated (insert date).

Signed and delivered in the presence of (G H). Signature A B, Signature C D, Signature E F. (Source: P.A. 101-253, eff. 8-9-19.)

(55 ILCS 5/3-2006) (from Ch. 34, par. 3-2006)

Sec. 3-2006. Commission. County clerks shall be commissioned by the governor.

(Source: P.A. 86-962.)