State of Illinois
92nd General Assembly

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[ Introduced ][ House Amendment 001 ]


HB4328 Engrossed                               LRB9214119SMdv

 1        AN ACT concerning the Auditor General.

 2        Be  it  enacted  by  the People of the State of Illinois,
 3    represented in the General Assembly:

 4        Section 5.  The Illinois State Auditing Act is amended by
 5    changing Sections 1-2 and 3-1 as follows:

 6        (30 ILCS 5/1-2) (from Ch. 15, par. 301-2)
 7        Sec. 1-2. Purpose and construction.
 8        (a)  This Act implements Article VIII, Section 3  of  the
 9    Constitution,  and shall be construed in furtherance of those
10    provisions.
11        (b)  This Act is intended to provide a comprehensive  and
12    thorough  post  audit of the obligation, expenditure, receipt
13    and use of public funds of the State under the direction  and
14    control   of  the  Auditor  General,  to  the  end  that  the
15    government of the State of Illinois will  be  accountable  to
16    the  General  Assembly and the citizens and taxpayers, and to
17    the end that the constitutional  and  statutory  requirements
18    governing  state  fiscal  and  financial  operations  will be
19    enforced.
20        This Act is intended also to permit a  comprehensive  and
21    thorough  audit,  under  the  direction  and  control  of the
22    Auditor General, of the obligation, expenditure, receipt, and
23    use of public  funds  of  school  districts  as  provided  in
24    Section 3-1.
25        (c)  This  Act  is intended to govern the Auditor General
26    under the control and  direction  of  the  General  Assembly.
27    Neither the enactment of this Act nor any provision contained
28    herein  shall  in  any  way  derogate  from the status of the
29    Auditor General as a legislative officer of the  State  under
30    the Constitution.
31    (Source: P.A. 78-884.)
HB4328 Engrossed            -2-                LRB9214119SMdv
 1        (30 ILCS 5/3-1) (from Ch. 15, par. 303-1)
 2        Sec.  3-1.  Jurisdiction  of Auditor General. The Auditor
 3    General has jurisdiction over all State agencies to make post
 4    audits and investigations authorized by or under this Act  or
 5    the Constitution.
 6        Except as otherwise provided in this Section, the Auditor
 7    General  has  jurisdiction over local government agencies and
 8    private agencies only:
 9             (a)  to make such post audits authorized by or under
10        this Act as are necessary and incidental to a post  audit
11        of a State agency or of a program administered by a State
12        agency  involving  public  funds  of  the State, but this
13        jurisdiction does not include  any  authority  to  review
14        local  governmental  agencies in the obligation, receipt,
15        expenditure or use of public funds of the State that  are
16        granted  without  limitation or condition imposed by law,
17        other than the general limitation that such funds be used
18        for public purposes;
19             (b)  to make investigations authorized by  or  under
20        this Act or the Constitution; and
21             (c)  to   make   audits  of  the  records  of  local
22        government   agencies   to   verify   actual   costs   of
23        state-mandated programs when directed to  do  so  by  the
24        Legislative  Audit Commission at the request of the State
25        Board of Appeals under the State Mandates Act.
26        In addition to the foregoing,  the  Auditor  General  may
27    conduct  an  audit  of  the  Metropolitan Pier and Exposition
28    Authority,  the  Regional   Transportation   Authority,   the
29    Suburban  Bus  Division,  the  Commuter Rail Division and the
30    Chicago Transit Authority and any  other  subsidized  carrier
31    when  authorized  by  the Legislative Audit Commission.  Such
32    audit may be a financial, management or program audit, or any
33    combination thereof.
34        The audit shall determine whether they are  operating  in
HB4328 Engrossed            -3-                LRB9214119SMdv
 1    accordance  with all applicable laws and regulations. Subject
 2    to  the  limitations  of  this  Act,  the  Legislative  Audit
 3    Commission   may    by    resolution    specify    additional
 4    determinations to be included in the scope of the audit.
 5        In  addition  to  the foregoing, the Auditor General must
 6    also  conduct  a  financial  audit  of  the  Illinois  Sports
 7    Facilities  Authority's  expenditures  of  public  funds   in
 8    connection  with  the reconstruction, renovation, remodeling,
 9    extension, or improvement of all or substantially all of  any
10    existing  "facility", as that term is defined in the Illinois
11    Sports Facilities Authority Act.
12        The Auditor General  may  also  conduct  an  audit,  when
13    authorized  by  the  Legislative  Audit  Commission,  of  any
14    hospital  which  receives  10%  or more of its gross revenues
15    from payments from  the  State  of  Illinois,  Department  of
16    Public Aid, Medical Assistance Program.
17        The  Auditor  General  is authorized to conduct financial
18    and compliance  audits  of  the  Illinois  Distance  Learning
19    Foundation and the Illinois Conservation Foundation.
20        As  soon  as  practical  after the effective date of this
21    amendatory Act of 1995, the Auditor General shall  conduct  a
22    compliance  and  management  audit of the City of Chicago and
23    any other entity with regard  to  the  operation  of  Chicago
24    O'Hare  International  Airport,  Chicago  Midway  Airport and
25    Merrill C. Meigs Field. The audit shall include, but  not  be
26    limited   to,  an  examination  of  revenues,  expenses,  and
27    transfers of funds; purchasing and contracting  policies  and
28    practices;   staffing   levels;   and  hiring  practices  and
29    procedures.  When  completed,  the  audit  required  by  this
30    paragraph shall be distributed  in  accordance  with  Section
31    3-14.
32        The   Auditor  General  shall  conduct  a  financial  and
33    compliance  and  program  audit  of  distributions  from  the
34    Municipal Economic Development Fund  during  the  immediately
HB4328 Engrossed            -4-                LRB9214119SMdv
 1    preceding  calendar  year  pursuant to Section 8-403.1 of the
 2    Public Utilities Act at no cost  to  the  city,  village,  or
 3    incorporated town that received the distributions.
 4        The  Auditor  General must conduct an audit of the Health
 5    Facilities Planning Board pursuant to  Section  19.5  of  the
 6    Illinois Health Facilities Planning Act.
 7        The  Auditor  General  shall  audit a school district (i)
 8    that  is  located  within  a  county  with  a  population  of
 9    3,000,000 or more  and  outside  of  a  municipality  with  a
10    population  of  500,000  or  more,  (ii)  that has at least 3
11    learning  centers  with  a  combined  student  enrollment  of
12    between 7,000 and 8,000, (iii) that encompasses at  least  70
13    square  miles  within its boundaries, and (iv) that has had a
14    review  of  its  spending  practices  for   construction   or
15    administrative  staff  or  both  done pursuant to legislative
16    resolution within the calendar year prior  to  the  effective
17    date of this amendatory Act of the 92nd General Assembly. The
18    audit  may be a financial, management, compliance, or program
19    audit or a combination of those audits.
20    (Source: P.A. 90-813,  eff.  1-29-99;  91-782,  eff.  6-9-00;
21    91-935, eff. 6-1-01.)

22        Section  99.  Effective date.  This Act takes effect upon
23    becoming law.

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