Bill Text: IL SB0651 | 2017-2018 | 100th General Assembly | Introduced


Bill Title: Amends the Illinois State Auditing Act. Requires the Auditor General to conduct a financial audit, a compliance audit, or other attestation engagement, as is appropriate to the agency's operations under generally accepted government auditing standards, of the Chicago school district at least once during every biennium. Amends the School Code. Requires the board of education of the Chicago school district to cooperate fully with the Auditor General and to be subject to any compliance requirements as required of any other State agency during the biennial audit. Effective immediately.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2019-01-09 - Session Sine Die [SB0651 Detail]

Download: Illinois-2017-SB0651-Introduced.html


100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
SB0651

Introduced 1/25/2017, by Sen. Michael Connelly

SYNOPSIS AS INTRODUCED:
30 ILCS 5/3-2 from Ch. 15, par. 303-2
105 ILCS 5/34-18.53 new

Amends the Illinois State Auditing Act. Requires the Auditor General to conduct a financial audit, a compliance audit, or other attestation engagement, as is appropriate to the agency's operations under generally accepted government auditing standards, of the Chicago school district at least once during every biennium. Amends the School Code. Requires the board of education of the Chicago school district to cooperate fully with the Auditor General and to be subject to any compliance requirements as required of any other State agency during the biennial audit. Effective immediately.
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FISCAL NOTE ACT MAY APPLY

A BILL FOR

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1 AN ACT concerning education.
2 Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4 Section 5. The Illinois State Auditing Act is amended by
5changing Section 3-2 as follows:
6 (30 ILCS 5/3-2) (from Ch. 15, par. 303-2)
7 Sec. 3-2. Mandatory and directed post audits. The Auditor
8General shall conduct a financial audit, a compliance audit, or
9other attestation engagement, as is appropriate to the agency's
10operations under generally accepted government auditing
11standards, of each State agency except the Auditor General or
12his office at least once during every biennium, except as is
13otherwise provided in regulations adopted under Section 3-8.
14The Auditor General shall conduct a financial audit, a
15compliance audit, or other attestation engagement, as is
16appropriate to the agency's operations under generally
17accepted government auditing standards, of a school district
18organized under Article 34 of the School Code at least once
19during every biennium. The general direction and supervision of
20the financial audit program may be delegated only to an
21individual who is a Certified Public Accountant and a payroll
22employee of the Office of the Auditor General. In the conduct
23of financial audits, compliance audits, and other attestation

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1engagements, the Auditor General may inquire into and report
2upon matters properly within the scope of a performance audit,
3provided that such inquiry shall be limited to matters arising
4during the ordinary course of the financial audit.
5 In any year the Auditor General shall conduct any special
6audits as may be necessary to form an opinion on the financial
7statements of this State, as prepared by the Comptroller, and
8to certify that this presentation is in accordance with
9generally accepted accounting principles for government.
10 Simultaneously with the biennial compliance audit of the
11Department of Human Services, the Auditor General shall conduct
12a program audit of each facility under the jurisdiction of that
13Department that is described in Section 4 of the Mental Health
14and Developmental Disabilities Administrative Act. The program
15audit shall include an examination of the records of each
16facility concerning (i) reports of suspected abuse or neglect
17of any patient or resident of the facility and (ii) reports of
18violent acts against facility staff by patients or residents.
19The Auditor General shall report the findings of the program
20audit to the Governor and the General Assembly, including
21findings concerning patterns or trends relating to (i) abuse or
22neglect of facility patients and residents or (ii) violent acts
23against facility staff by patients or residents. However, for
24any year for which the Inspector General submits a report to
25the Governor and General Assembly as required under Section 6.7
26of the Abused and Neglected Long Term Care Facility Residents

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1Reporting Act, the Auditor General need not conduct the program
2audit otherwise required under this paragraph.
3 The Auditor General shall conduct a performance audit of a
4State agency when so directed by the Commission, or by either
5house of the General Assembly, in a resolution identifying the
6subject, parties and scope. Such a directing resolution may:
7 (a) require the Auditor General to examine and report
8 upon specific management efficiencies or cost
9 effectiveness proposals specified therein;
10 (b) in the case of a program audit, set forth specific
11 program objectives, responsibilities or duties or may
12 specify the program performance standards or program
13 evaluation standards to be the basis of the program audit;
14 (c) be directed at particular procedures or functions
15 established by statute, by administrative regulation or by
16 precedent; and
17 (d) require the Auditor General to examine and report
18 upon specific proposals relating to state programs
19 specified in the resolution.
20 The Commission may by resolution clarify, further direct,
21or limit the scope of any audit directed by a resolution of the
22House or Senate, provided that any such action by the
23Commission must be consistent with the terms of the directing
24resolution.
25(Source: P.A. 93-630, eff. 12-23-03; 94-347, eff. 7-28-05.)

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1 Section 10. The School Code is amended by adding Section
234-18.53 as follows:
3 (105 ILCS 5/34-18.53 new)
4 Sec. 34-18.53. Compliance with Auditor General. The board
5shall cooperate fully with the Auditor General and shall be
6subject to any compliance requirements as required of any other
7State agency during the biennial audit required under Section
83-2 of the Illinois State Auditing Act.
9 Section 99. Effective date. This Act takes effect
10immediately.
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