Bill Amendment: IL SB2270 | 2015-2016 | 99th General Assembly

NOTE: For additional amemendments please see the Bill Drafting List

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Bill Title: LOCAL GOV-AUDITORS

Status: 2016-06-30 - House Committee Amendment No. 1 Rule 19(a) / Re-referred to Rules Committee [SB2270 Detail]

Download: Illinois-2015-SB2270-Senate_Amendment_001.html

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Sen. Steve Stadelman

Filed: 4/15/2016

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AMENDMENT TO SENATE BILL 2270
AMENDMENT NO. ______. Amend Senate Bill 2270 by replacing
everything after the enacting clause with the following:
"Section 5. The Governmental Account Audit Act is amended
by changing Sections 1 and 9 and by adding Section 12 as
follows:
(50 ILCS 310/1) (from Ch. 85, par. 701)
Sec. 1. Definitions. As used in this Act, unless the
context otherwise indicates:
"Governmental unit" or "unit" (but not "unit of local
government") includes all municipal corporations in and
political subdivisions of this State that appropriate more than
$5,000 for a fiscal year, with the amount to increase or
decrease by the amount of the Consumer Price Index (CPI) as
reported on January 1 of each year, except the following:
(1) School districts.

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(2) Cities, villages, and incorporated towns subject
to the Municipal Auditing Law, as contained in the Illinois
Municipal Code, and cities that file a report with the
Comptroller under Section 3.1-35-115 of the Illinois
Municipal Code.
(3) Counties with a population of 1,000,000 or more.
(4) Counties subject to the County Auditing Law.
(5) Any other municipal corporations in or political
subdivisions of this State, the accounts of which are
required by law to be audited by or under the direction of
the Auditor General.
(6) (Blank).
(7) A drainage district, established under the
Illinois Drainage Code (70 ILCS 605), that did not receive
or expend any moneys during the immediately preceding
fiscal year or obtains approval for assessments and
expenditures through the circuit court.
(8) Public housing authorities that submit financial
reports to the U.S. Department of Housing and Urban
Development.
"Governing body" means the board or other body or officers
having authority to levy taxes, make appropriations, authorize
the expenditure of public funds or approve claims for any
governmental unit or unit of local government.
"Comptroller" means the Comptroller of the State of
Illinois.

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"Consumer Price Index" means the Consumer Price Index for
All Urban Consumers for all items published by the United
States Department of Labor.
"CPA" or "C.P.A." has the meaning provided in Section 0.03
of the Illinois Public Accounting Act.
"CPA firm" has the meaning provided in Section 0.03 of the
Illinois Public Accounting Act.
"Licensed public accountant" means the holder of a valid
certificate as a public accountant under the Illinois Public
Accounting Act.
"Audit partner rotation" means that neither the lead (or
coordinating) audit partner (having primary responsibility for
the audit) nor the audit partner responsible for reviewing the
audit have performed audit services for the unit of local
government in each of the previous 5 fiscal years of that unit
of local government.
"Audit report" means the written report of the CPA licensed
public accountant and all appended statements and schedules
relating to that report, presenting or recording the findings
of an examination or audit of the financial transactions,
affairs, or conditions of a governmental unit.
"Public colleges and universities" means public community
colleges subject to the Public Community College Act, the
University of Illinois, Southern Illinois University, Chicago
State University, Eastern Illinois University, Governors State
University, Illinois State University, Northeastern Illinois

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University, Northern Illinois University, and Western Illinois
University.
"Report" includes both audit reports and reports filed
instead of an audit report by a governmental unit receiving
revenue of less than $850,000 during any fiscal year to which
the reports relate.
"Unit of local government" (but not "governmental unit" or
"unit") has the meaning provided in Section 1 of Article VII of
the Constitution of the State of Illinois and also includes
school districts and public colleges and universities.
(Source: P.A. 92-191, eff. 8-1-01; 92-582, eff. 7-1-02.)
(50 ILCS 310/9) (from Ch. 85, par. 709)
Sec. 9. The expenses of the audit and investigation of
public accounts provided for by this Act, whether ordered by
the governing body or the Comptroller, shall be paid by the
governmental unit for which the audit is made. Payment shall be
ordered by the governing body out of the funds of the unit and
such authorities shall make provision for payment. Contracts
for the performance of audits required by this Act shall may be
entered into in accordance with Section 12 of this Act without
competitive bidding. If the audit is made by a CPA licensed
public accountant retained by the Comptroller, the
governmental unit shall pay to the Comptroller actual
compensation and expenses to reimburse him for the cost of
making such audit.

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The governing body of any governmental unit having taxing
powers may levy an auditing tax in an amount that will not
require extension of such tax at a rate in excess of .005% of
the value of all taxable property in the unit as equalized or
assessed by the Department of Revenue. This auditing tax may be
in excess of or in addition to any statutory limitation of rate
or amount. Money received from the auditing tax shall be held
in a special fund and used only for the payment of auditing
expenses.
(Source: P.A. 81-1509.)
(50 ILCS 310/12 new)
Sec. 12. Auditor contracts. Notwithstanding any other
provision of law to the contrary and on or after the effective
date of this amendatory Act of the 99th General Assembly:
(a) A unit of local government may not enter into a
contract or appointment longer than 5 fiscal years with a CPA
or a CPA firm to audit the unit of local government's accounts.
(b) A unit of local government may contract with or appoint
a CPA or a CPA firm to audit the unit of local government's
accounts only after advertising for and following a competitive
request for proposals process that solicits qualifications and
proposals from interested parties.
(c) If a CPA or a CPA firm has had primary responsibility
for an audit or responsible for reviewing the audit of a unit
of local government during the previous 5 consecutive fiscal

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years, the unit of local government may not contract with or
appoint that CPA or CPA firm unless the CPA or CPA firm
complies with the requirements of audit partner rotation for
the audits of the unit of local government.
(d) The Comptroller may waive the requirements of
subsection (c) upon a showing by the unit of local government
that no other CPA or CPA firm within a reasonable distance from
the unit of local government is able or willing to perform the
audit. Evidence a unit of local government may provide to the
Comptroller to show the unavailability of other auditors
includes, but is not limited to, receipt of only one proposal
after issuing a request for proposals. The Comptroller may not
waive the requirement that a CPA firm use audit partner
rotation unless the CPA firm has only one audit partner with
the requisite skills, knowledge, and experience in
governmental accounting and auditing and no other qualified CPA
or CPA firm within a reasonable distance is able or willing to
perform the audit.
Section 10. The Counties Code is amended by changing
Section 6-31008 as follows:
(55 ILCS 5/6-31008) (from Ch. 34, par. 6-31008)
Sec. 6-31008. Expenses of audit. The expenses of conducting
the audit and making the required audit report or financial
statement for each county, whether ordered by the county board

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or the Comptroller, shall be paid by the county and the county
board shall make provisions for such payment. If the audit is
made by an accountant or accountants retained by the
Comptroller, the county, through the county board, shall pay to
the Comptroller reasonable compensation and expenses to
reimburse him for the cost of making such audit. Moneys paid to
the Comptroller pursuant to the preceding sentence shall be
deposited into the Comptroller's Audit Expense Revolving Fund.
Such expenses shall be paid from the general corporate fund
of the county.
Contracts for the performance of audits required by this
Division shall be entered into pursuant to Section 12 of the
Governmental Account Audit Act may be entered into without
competitive bidding.
(Source: P.A. 88-280.)
Section 15. The Illinois Municipal Code is amended by
changing Sections 8-1-7 and 8-8-8 as follows:
(65 ILCS 5/8-1-7) (from Ch. 24, par. 8-1-7)
Sec. 8-1-7. (a) Except as provided otherwise in this
Section, no contract shall be made by the corporate
authorities, or by any committee or member thereof, and no
expense shall be incurred by any of the officers or departments
of any municipality, whether the object of the expenditure has
been ordered by the corporate authorities or not, unless an

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appropriation has been previously made concerning that
contract or expense. Any contract made, or any expense
otherwise incurred, in violation of the provisions of this
section shall be null and void as to the municipality, and no
money belonging thereto shall be paid on account thereof.
However, pending the passage of the annual appropriation
ordinance for any fiscal year, the corporate authorities may
authorize heads of departments or other separate agencies of
the municipality to make necessary expenditures for the support
thereof upon the basis of the appropriations of the preceding
fiscal year. However, if it is determined by two-thirds vote of
the corporate authorities then holding office at a regularly
scheduled meeting of the corporate authorities that it is
expedient and in the best public interest to begin proceedings
for the construction of a needed public work, then the
provisions of this section shall not apply to the extent that
the corporate authorities may employ or contract for
professional services necessary for the planning and financing
of such public work.
(b) Notwithstanding any provision of this Code to the
contrary, the corporate authorities of any municipality may
make contracts for a term exceeding one year and not exceeding
the term of the mayor or president holding office at the time
the contract is executed, relating to: (1) the employment of a
municipal manager, administrator, engineer, health officer,
land planner, finance director, attorney, police chief or other

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officer who requires technical training or knowledge; (2) the
employment of outside professional consultants such as
engineers, doctors, land planners, auditors, attorneys or
other professional consultants who require technical training
or knowledge; (3) the provision of data processing equipment
and services; or (4) the provision of services which directly
relate to the prevention, identification or eradication of
disease. In such case the corporate authorities shall include
in the annual appropriation ordinance for each fiscal year, an
appropriation of a sum of money sufficient to pay the amount
which, by the terms of the contract, is to become due and
payable during the current fiscal year. The corporate
authorities shall enter into contracts with auditors pursuant
to Section 12 of the Governmental Account Audit Act.
(c) This section shall not apply to municipalities
operating under special charters.
(d) In order to promote orderly collective bargaining
relationships, to prevent labor strife and to protect the
interests of the public and the health and safety of the
citizens of Illinois, this Section shall not apply to
multi-year collective bargaining agreements between public
employers and exclusive representatives governed by the
provisions of the Illinois Public Labor Relations Act.
Notwithstanding any provision of this Code to the
contrary, the corporate authorities of any municipality may
enter into multi-year collective bargaining agreements with

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exclusive representatives under the provisions of the Illinois
Public Labor Relations Act.
(e) Notwithstanding any provision of this Code to the
contrary, the corporate authorities of any municipality may
enter into any multi-year contract or otherwise associate for
any term under the provisions of Section 10 of Article VII of
the Illinois Constitution or the Intergovernmental Cooperation
Act.
(Source: P.A. 90-517, eff. 8-22-97.)
(65 ILCS 5/8-8-8) (from Ch. 24, par. 8-8-8)
Sec. 8-8-8. The expenses of the audit and investigation of
public accounts provided for in Division 8, whether ordered by
the corporate authorities or the Comptroller, shall be paid by
the municipality for which the audit is made. Payment shall be
ordered by the corporate authorities out of the funds of the
municipality and it shall be the duty of such authorities to
make provisions for payment. Contracts for the performance of
audits required by this Division 8 shall be entered into
pursuant to Section 12 of the Governmental Account Audit Act
may be entered into without competitive bidding. If the audit
is made by an accountant or accountants retained by the
Comptroller, the municipality shall pay to the Comptroller
reasonable compensation and expenses to reimburse him for the
cost of making such audit.
The corporate authorities of all municipalities coming

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under the provisions of this Division 8 shall have the power to
annually levy a "Municipal Auditing Tax" upon all of the
taxable property of the municipalities at the rate on the
dollar which will produce an amount which will equal a sum
sufficient to meet the cost of all auditing and reports
thereunder. Such municipal auditing tax shall be held in a
special fund and used for no other purpose than the payment of
expenses occasioned by this Division 8.
The tax authorized by this Section shall be in addition to
taxes for general corporate purposes authorized under Section
8-3-1 of this Act.
(Source: P.A. 81-824.)
Section 20. The Park District Code is amended by changing
Section 8-1 as follows:
(70 ILCS 1205/8-1) (from Ch. 105, par. 8-1)
Sec. 8-1. General corporate powers. Every park district
shall, from the time of its organization, be a body corporate
and politic by the name set forth in the petition for its
organization, the specific name set forth in this Code, or the
name it may adopt under Section 8-9 and shall have and exercise
the following powers:
(a) To adopt a corporate seal and alter the same at
pleasure; to sue and be sued; and to contract in furtherance of
any of its corporate purposes.

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(b) (1) To acquire by gift, legacy, grant or purchase, or
by condemnation in the manner provided for the exercise of the
power of eminent domain under the Eminent Domain Act, any and
all real estate, or rights therein necessary for building,
laying out, extending, adorning and maintaining any such parks,
boulevards and driveways, or for effecting any of the powers or
purposes granted under this Code as its board may deem proper,
whether such lands be located within or without such district;
but no park district, except as provided in paragraph (2) of
this subsection, shall have any power of condemnation in the
manner provided for the exercise of the power of eminent domain
under the Eminent Domain Act or otherwise as to any real
estate, lands, riparian rights or estate, or other property
situated outside of such district, but shall only have power to
acquire the same by gift, legacy, grant or purchase, and such
district shall have the same control of and power over lands so
acquired without the district as over parks, boulevards and
driveways within such district.
(2) In addition to the powers granted in paragraph (1) of
subsection (b), a park district located in more than one
county, the majority of its territory located in a county over
450,000 in population and none of its territory located in a
county over 1,000,000 in population, shall have condemnation
power in the manner provided for the exercise of the power of
eminent domain under the Eminent Domain Act or as otherwise
granted by law as to any and all real estate situated up to one

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mile outside of such district which is not within the
boundaries of another park district.
(c) To acquire by gift, legacy or purchase any personal
property necessary for its corporate purposes provided that all
contracts for supplies, materials or work involving an
expenditure in excess of $20,000 shall be let to the lowest
responsible bidder after due advertisement. No district shall
be required to accept a bid that does not meet the district's
established specifications, terms of delivery, quality, and
serviceability requirements. Contracts which, by their nature,
are not adapted to award by competitive bidding, such as
contracts for the services of individuals possessing a high
degree of professional skill where the ability or fitness of
the individual plays an important part, contracts for the
printing of finance committee reports and departmental
reports, contracts for the printing or engraving of bonds, tax
warrants and other evidences of indebtedness, contracts for
utility services such as water, light, heat, telephone or
telegraph, contracts for the use, purchase, delivery,
movement, or installation of data processing equipment,
software, or services and telecommunications and interconnect
equipment, software, or services, contracts for duplicating
machines and supplies, contracts for goods or services procured
from another governmental agency, purchases of equipment
previously owned by some entity other than the district itself,
and contracts for the purchase of magazines, books,

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periodicals, pamphlets and reports are not subject to
competitive bidding. Contracts for emergency expenditures are
also exempt from competitive bidding when the emergency
expenditure is approved by 3/4 of the members of the board.
All competitive bids for contracts involving an
expenditure in excess of $20,000 must be sealed by the bidder
and must be opened by a member or employee of the park board at
a public bid opening at which the contents of the bids must be
announced. Each bidder must receive at least 3 days notice of
the time and place of the bid opening.
For purposes of this subsection, "due advertisement"
includes, but is not limited to, at least one public notice at
least 10 days before the bid date in a newspaper published in
the district or, if no newspaper is published in the district,
in a newspaper of general circulation in the area of the
district.
(d) To pass all necessary ordinances, rules and regulations
for the proper management and conduct of the business of the
board and district and to establish by ordinance all needful
rules and regulations for the government and protection of
parks, boulevards and driveways and other property under its
jurisdiction, and to effect the objects for which such
districts are formed.
(e) To prescribe such fines and penalties for the violation
of ordinances as it shall deem proper not exceeding $1,000 for
any one offense, which fines and penalties may be recovered by

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an action in the name of such district in the circuit court for
the county in which such violation occurred. The park district
may also seek in the action, in addition to or instead of fines
and penalties, an order that the offender be required to make
restitution for damage resulting from violations, and the court
shall grant such relief where appropriate. The procedure in
such actions shall be the same as that provided by law for like
actions for the violation of ordinances in cities organized
under the general laws of this State, and offenders may be
imprisoned for non-payment of fines and costs in the same
manner as in such cities. All fines when collected shall be
paid into the treasury of such district.
(f) To manage and control all officers and property of such
districts and to provide for joint ownership with one or more
cities, villages or incorporated towns of real and personal
property used for park purposes by one or more park districts.
In case of joint ownership, the terms of the agreement shall be
fair, just and equitable to all parties and shall be set forth
in a written agreement entered into by the corporate
authorities of each participating district, city, village or
incorporated town.
(g) To secure grants and loans, or either, from the United
States Government, or any agency or agencies thereof, for
financing the acquisition or purchase of any and all real
estate, or rights therein, or for effecting any of the powers
or purposes granted under this Code as its Board may deem

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proper.
(h) To establish fees for the use of facilities and
recreational programs of the districts and to derive revenue
from non-resident fees from their operations. Fees charged
non-residents of such district need not be the same as fees
charged to residents of the district. Charging fees or deriving
revenue from the facilities and recreational programs shall not
affect the right to assert or utilize any defense or immunity,
common law or statutory, available to the districts or their
employees.
(i) To make contracts for a term exceeding one year, but
not to exceed 3 years, notwithstanding any provision of this
Code to the contrary, relating to: (1) the employment of a park
director, superintendent, administrator, engineer, health
officer, land planner, finance director, attorney, police
chief, or other officer who requires technical training or
knowledge; (2) the employment of outside professional
consultants such as engineers, doctors, land planners,
auditors, attorneys, or other professional consultants who
require technical training or knowledge; (3) the provision of
data processing equipment and services; and (4) the purchase of
energy from a utility or an alternative retail electric
supplier. With respect to any contract made under this
subsection (i), the corporate authorities shall include in the
annual appropriation ordinance for each fiscal year an
appropriation of a sum of money sufficient to pay the amount

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which, by the terms of the contract, is to become due and
payable during that fiscal year. Contracts with auditors shall
be entered into pursuant to Section 12 of the Governmental
Account Audit Act.
(j) To enter into licensing or management agreements with
not-for-profit corporations organized under the laws of this
State to operate park district facilities if the corporation
covenants to use the facilities to provide public park or
recreational programs for youth.
(Source: P.A. 98-325, eff. 8-12-13; 98-772, eff. 7-16-14.)
Section 25. The School Code is amended by changing Section
3-7 as follows:
(105 ILCS 5/3-7) (from Ch. 122, par. 3-7)
Sec. 3-7. Failure to prepare and forward information. If
the trustees of schools of any township in Class II county
school units, or any school district which forms a part of a
Class II county school unit but which is not subject to the
jurisdiction of the trustees of schools of any township in
which such district is located, or any school district in any
Class I county school units fail to prepare and forward or
cause to be prepared and forwarded to the regional
superintendent of schools, reports required by this Act, the
regional superintendent of schools shall furnish such
information or he shall employ a person or persons to furnish

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such information, as far as practicable. Such person shall have
access to the books, records and papers of the school district
to enable him or them to prepare such reports, and the school
district shall permit such person or persons to examine such
books, records and papers at such time and such place as such
person or persons may desire for the purpose aforesaid. For
such services the regional superintendent of schools shall bill
the district an amount to cover the cost of preparation of such
reports if he employs a person to prepare such reports.
Each school district shall, as of June 30 of each year,
cause an audit of its accounts to be made by a person lawfully
qualified to practice public accounting as regulated by the
Illinois Public Accounting Act. Such audit shall include
financial statements of the district applicable to the type of
records required by other sections of this Act and in addition
shall set forth the scope of audit and shall include the
professional opinion signed by the auditor, or if such an
opinion is denied by the auditor, shall set forth the reasons
for such denial. Each school district shall on or before
October 15 of each year, submit an original and one copy of
such audit to the regional superintendent of schools in the
educational service region having jurisdiction in which case
the regional superintendent of schools shall be relieved of
responsibility in regard to the accounts of the school
district. If any school district fails to supply the regional
superintendent of schools with a copy of such audit report on

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or before October 15, or within such time extended by the
regional superintendent of schools from that date, not to
exceed 60 days, then it shall be the responsibility of the
regional superintendent of schools having jurisdiction to
cause such audit to be made by employing an accountant licensed
to practice in the State of Illinois to conduct such audit and
shall bill the district for such services, or shall with the
personnel of his office make such audit to his satisfaction and
bill the district for such service. In the latter case, if the
audit is made by personnel employed in the office of the
regional superintendent of schools having jurisdiction, then
the regional superintendent of schools shall not be relieved of
the responsibility as to the accountability of the school
district. The copy of the audit shall be forwarded by the
regional superintendent to the State Board of Education on or
before November 15 of each year and shall be filed by the State
Board of Education.
Each school district that is the administrative district
for several school districts operating under a joint agreement
as authorized by this Act shall, as of June 30 each year, cause
an audit of the accounts of the joint agreement to be made by a
person lawfully qualified to practice public accounting as
regulated by the Illinois Public Accounting Act. Such audit
shall include financial statements of the operation of the
joint agreement applicable to the type of records required by
this Act and, in addition, shall set forth the scope of the

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audit and shall include the professional opinion signed by the
auditor, or if such an opinion is denied, the auditor shall set
forth the reason for such denial. Each administrative district
of a joint agreement shall on or before October 15 each year,
submit an original and one copy of such audit to the regional
superintendent of schools in the educational service region
having jurisdiction in which case the regional superintendent
of schools shall be relieved of responsibility in regard to the
accounts of the joint agreement. The copy of the audit shall be
forwarded by the regional superintendent to the State Board of
Education on or before November 15 of each year and shall be
filed by the State Board of Education. The cost of such an
audit shall be apportioned among and paid by the several
districts who are parties to the joint agreement, in the same
manner as other costs and expenses accruing to the districts
jointly.
The State Board of Education shall determine the adequacy
of the audits. All audits shall be kept on file in the office
of the State Board of Education. Contracts for the performance
of audits required by this Section shall be entered into
pursuant to Section 12 of the Governmental Account Audit Act.
(Source: P.A. 86-1441; 87-473.)
Section 30. The Board of Higher Education Act is amended by
adding Section 13 as follows:

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(110 ILCS 205/13 new)
Sec. 13. Account audits. The Board shall establish minimum
standards for account audits of public institutions of higher
education that, at a minimum, require public institutions of
higher education to comply with Section 12 of the Governmental
Account Audit Act.
Section 35. The Public Community College Act is amended by
changing Section 3-22.1 as follows:
(110 ILCS 805/3-22.1) (from Ch. 122, par. 103-22.1)
Sec. 3-22.1. To cause an audit to be made as of the end of
each fiscal year by an accountant licensed to practice public
accounting in Illinois and appointed by the board in accordance
with Section 12 of the Governmental Account Audit Act. The
auditor shall perform his or her examination in accordance with
generally accepted auditing standards and regulations
prescribed by the State Board, and submit his or her report
thereon in accordance with generally accepted accounting
principles. The examination and report shall include a
verification of student enrollments and any other bases upon
which claims are filed with the State Board. The audit report
shall include a statement of the scope and findings of the
audit and a professional opinion signed by the auditor. If a
professional opinion is denied by the auditor he or she shall
set forth the reasons for that denial. The board shall not

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limit the scope of the examination to the extent that the
effect of such limitation will result in the qualification of
the auditor's professional opinion. The procedures for payment
for the expenses of the audit shall be in accordance with
Section 9 of the Governmental Account Audit Act. Copies of the
audit report shall be filed with the State Board in accordance
with regulations prescribed by the State Board. The State Board
shall file one copy of the audit report with the Auditor
General. The State Board shall file copies of the uniform
financial statements from the audit report with the Board of
Higher Education.
(Source: P.A. 90-468, eff. 8-17-97.)".