093_SB0485
LRB093 08058 MKM 08259 b
1 AN ACT concerning auditors.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Counties Code is amended by changing
5 Section 3-1005 as follows:
6 (55 ILCS 5/3-1005) (from Ch. 34, par. 3-1005)
7 Sec. 3-1005. Duties of auditor. The duties of the county
8 auditor are shall be to:
9 (a) Audit all claims against the county, and recommend
10 to the county board the payment or rejection of all claims
11 presented.
12 (b) Collect, analyze and preserve statistical and
13 financial information with respect to the cost of operation
14 of the various institutions and facilities maintained,
15 operated or owned by the county.
16 (c) Approve all orders for supplies issued by the
17 various county officers, before the orders are to be placed
18 with the parties to whom the same are to be given.
19 (d) Maintain a file of all contracts entered into by the
20 county board and all authorized county officers, for or on
21 behalf of the county.
22 (e) Report quarterly to the county board the entire
23 financial operations of the county including revenues
24 anticipated and received, expenditures estimated and paid,
25 obligations unpaid, the condition of all funds and
26 appropriations and other pertinent information. The county
27 auditor shall cause to be published in at least one newspaper
28 of general circulation in the county, a notice of the
29 availability of the quarterly report for public inspection in
30 the office of the county auditor. Such notice shall be
31 published within 30 days of the date of the scheduled release
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1 of the report.
2 (f) Audit the receipts of all county officers and
3 departments presented for deposit with the county treasurer.
4 (g) Maintain a continuous internal audit of the
5 operations and financial records of the officers, agents or
6 divisions of the county. The county auditor shall have access
7 to all records, documents, and resources necessary for the
8 discharge of this responsibility.
9 (h) Audit the inventory of all real and personal
10 property owned by the county under the control and management
11 of the various officers and departments of the county.
12 (i) Audit the documentation, records, and bases for the
13 amounts billed to the county, as maintained by county
14 vendors, under agreements between the county and its vendors,
15 when those agreements provide that the amounts billed to the
16 county are based upon actual costs incurred by the vendor, or
17 when those agreements include the requirement that the county
18 provide a reimbursement for out-of-pocket costs incurred by
19 the vendors. The county auditor shall audit the
20 documentation, records, and bases for the amounts required to
21 be paid to the county under agreements with outside parties,
22 when those amounts are based upon records and documentation
23 generated, compiled, and maintained by the outside party.
24 The vendors and outside parties affected by this Section
25 shall provide to the county auditor, on a timely basis, all
26 records and documents required by the county auditor relative
27 to the county auditor's duties under this subsection.
28 (Source: P.A. 86-962; 86-1358.)