Public Act 100-0784
 
SB2223 EnrolledLRB100 13223 MLM 27647 b


  
    AN ACT concerning elections.
  
 
    Be it enacted by the People of the State of Illinois,
 
represented in the General Assembly:
  
 
 
    Section 5. The Election Code is amended  by changing Section 
9-13 as follows:
 


    (10 ILCS 5/9-13)  (from Ch. 46, par. 9-13)



    Sec. 9-13. Audits of political committees. 
    (a) The Board shall have the authority to order a political 
committee to conduct an audit of the financial records required 
to be maintained by the committee to ensure compliance with 
Sections 9-8.5 and 9-10. Audits ordered by the Board shall be 
conducted as provided in this Section and as provided by Board 
rule.
    (b) The Board may order a political committee to conduct an 
audit of its financial records for any of the following 
reasons: (i) a discrepancy between the ending balance of a 
reporting period and the beginning balance of the next 
reporting period, (ii) failure to account for previously 
reported investments or loans, or (iii) a discrepancy between 
reporting contributions received by or expenditures made for a 
political committee that are reported by another political 
committee, except the Board shall not order an audit pursuant 
to this item (iii) unless there is a willful pattern of 
inaccurate reporting or there is a pattern of similar 
inaccurate reporting involving similar contributions by the 
same contributor.  Prior to ordering an audit, the Board shall 
afford the political committee due notice and an opportunity 
for a closed preliminary hearing. A political committee shall 
hire an entity qualified to perform an audit; except, a 
political committee shall not hire a person that has 
contributed to the political committee during the previous 4 
years.
    (c) In each calendar year, the Board shall randomly order 
no more than 3% of registered political committees to conduct 
an audit. The Board shall establish a standard, scientific 
method of selecting the political committees that are to be 
audited so that every political committee has an equal 
mathematical chance of being selected.
    (d) Upon receipt of notification from the Board ordering an 
audit, a political committee shall conduct an audit of the 
financial records required to be maintained by the committee to 
ensure compliance with the contribution limitations 
established in Section 9-8.5 and the reporting requirements 
established in Section 9-3 and Section 9-10 for a period of 2 
years from the close of the most recent reporting period or the 
period since the committee was previously ordered to conduct an 
audit, whichever is shorter. The entity performing the audit 
shall review the amount of funds and investments maintained by 
the political committee and ensure the financial records 
accurately account for any contributions and expenditures made 
by the political committee.

A certified copy of the audit shall 
be delivered to the Board within 60 calendar days after receipt 
of notice from the Board, unless the Board grants an extension 
to complete the audit.  A political committee ordered to conduct 
an audit through the random selection process shall not be 
required to conduct another audit for a minimum of 5 years 
unless the Board has reason to believe the political committee 
is in violation of Section 9-3, 9-8.5, or 9-10.
    (e)  The Board shall not disclose the name of any political 
committee ordered to conduct an audit or any documents in 
possession of the Board related to an audit unless, after 
review of the audit findings, the Board has reason to believe 
the political committee is in violation of Section 9-3, 9-8.5, 
or 9-10 and the Board imposed a fine.
    (f) Failure to deliver a certified audit in a timely manner 
is a business offense punishable by a fine of $250 per day that 
the audit is late, up to a maximum of $5,000. 

















(Source: P.A. 96-832, eff. 1-1-11.)

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