State of Illinois
92nd General Assembly
Legislation

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92_SB1534eng

 
SB1534 Engrossed                               LRB9210701NTpk

 1        AN ACT relating to education.

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

 4        Section 5.   The  School  Code  is  amended  by  changing
 5    Sections 2-3.17a and 3-6.1 as follows:

 6        (105 ILCS 5/2-3.17a) (from Ch. 122, par. 2-3.17a)
 7        Sec.  2-3.17a.  Financial audits by Auditor General.  The
 8    Auditor General State Board of Education shall annually cause
 9    an audit to be made, as of June 30, 1986 and as of June  30th
10    of  each  year thereafter, of the financial statements of all
11    accounts, funds and other moneys  in  the  care,  custody  or
12    control  of  the  regional  superintendent of schools of each
13    educational  service  region  in  the  State  and   of   each
14    educational  service  center established under Section 2-3.62
15    of this Code Act other than  an  educational  service  center
16    serving  a  school  district  in  a  city having a population
17    exceeding 500,000. The audit shall be conducted in accordance
18    with Generally Accepted Governmental Auditing  Standards  and
19    shall  include an examination of supporting books and records
20    and a representative sample of vouchers for distributions and
21    expenditures. On February 15, 1991, and  on  February  15  of
22    each  year  thereafter,  the  Auditor  General State Board of
23    Education shall notify the Legislative  Audit  Commission  in
24    writing   of  the  completion  or  of  the  reasons  for  the
25    noncompletion of each audit required by this  Section  to  be
26    made  as  of  the preceding June 30. An audit report shall be
27    prepared for each audit made pursuant to  this  Section,  and
28    all such audit reports shall be kept on file in the office of
29    the  Auditor General State Board of Education. Within 60 days
30    after each audit report required to be  prepared  under  this
31    Section  is  completed,  the  Auditor  General State Board of
 
SB1534 Engrossed            -2-                LRB9210701NTpk
 1    Education: (i) shall furnish a copy of such audit  report  to
 2    each  member  of  the  General  Assembly whose legislative or
 3    representative district includes any part of the  educational
 4    service  region  served  by  the  regional  superintendent of
 5    schools with respect to whose financial statements that audit
 6    report was prepared or any part of the  area  served  by  the
 7    educational  service center that is the subject of the audit;
 8    and (ii) shall publish  in  a  newspaper  published  in  that
 9    educational  service region or area served by the educational
10    service center that is the subject of the audit a notice that
11    the audit report has  been  prepared  and  is  available  for
12    inspection during regular business hours at the office of the
13    regional   superintendent  of  schools  of  that  educational
14    service  region  or  at  the  administrative  office  of  the
15    educational service center. Each audit shall be made in  such
16    manner  as  to  determine,  and  each  audit  report shall be
17    prepared in such manner as to state:
18             (1) (a)  The balances on hand of all accounts, funds
19        and other moneys in the care, custody or control  of  the
20        regional superintendent of schools or educational service
21        center at the beginning of the fiscal year being audited;
22             (2)  (b)  the  amount  of  funds received during the
23        fiscal year by source;
24             (3)  (c)  the  amount  of   funds   distributed   or
25        otherwise  paid by the regional superintendent of schools
26        or educational service center to each school treasurer in
27        his or her educational service region or area,  including
28        the  purpose of such distribution or payment and the fund
29        or account from which such  distribution  or  payment  is
30        made;
31             (4)  (d)  the amounts paid or otherwise disbursed by
32        the regional superintendent  of  schools  or  educational
33        service  center  -- other than the amounts distributed or
34        paid  by  the  regional  superintendent  of  schools   or
 
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 1        educational   service  center  to  school  treasurers  as
 2        described in paragraph (3) (c) above  --  for  all  other
 3        purposes  and expenditures, including the fund or account
 4        from which such payments or disbursements  are  made  and
 5        the purpose thereof; and
 6             (5) (e)  the balances on hand of all accounts, funds
 7        and  other  moneys in the care, custody or control of the
 8        regional superintendent of schools or educational service
 9        center at the end of the fiscal year being audited.
10        The Auditor General State Board of Education shall  adopt
11    rules  and  regulations  relative  to  the time and manner by
12    which the regional superintendent of schools  or  educational
13    service center shall present for inspection or make available
14    to  the  Auditor  General State Board of Education, or to the
15    agents designated by the Auditor General such Board  to  make
16    an  audit  and  prepare  an  audit  report  pursuant  to this
17    Section, all financial statements, books,  records,  vouchers
18    for  distributions and expenditures, and records of accounts,
19    funds and other moneys in the care, custody or control of the
20    regional superintendent of  schools  or  educational  service
21    center  and  required  for  purposes of making such audit and
22    preparing an audit and preparing an audit report.  All  rules
23    and regulations adopted by the State Board of Education under
24    this Section before the effective date of this amendatory Act
25    of  the 92nd General Assembly shall continue in effect as the
26    rules and regulations of the Auditor General, until they  are
27    modified or abolished by the Auditor General.
28        (f)  The  Auditor  General State Board of Education shall
29    require  the  regional  superintendent  of  schools  of  each
30    educational  service  region   or   administrator   of   each
31    educational   service   center   to  promptly  implement  all
32    recommendations based on  audit  findings  resulting  from  a
33    violation  of  law  made  in audits prepared pursuant to this
34    Section, unless the Auditor General State Board of Education,
 
SB1534 Engrossed            -4-                LRB9210701NTpk
 1    upon review, determines, with regard  to  any  such  finding,
 2    that implementation of the recommendation is not appropriate.
 3    (Source: P.A. 90-802, eff. 12-15-98.)

 4        (105 ILCS 5/3-6.1) (from Ch. 122, par. 3-6.1)
 5        Sec. 3-6.1.  Presentation of records for financial audit.
 6    Each  regional  superintendent  of  schools,  whether  for  a
 7    multicounty  or  for  a  single  county  educational  service
 8    region,  shall  present  for  inspection  or  otherwise  make
 9    available to the Auditor General State Board of Education, or
10    to  the  agents designated by the Auditor General such Board,
11    all financial statements, books, vouchers and  other  records
12    required  to  be  so  presented or made available pursuant to
13    Section 2-3.17a and the rules and regulations of  adopted  by
14    the Auditor General State Board of Education pursuant to that
15    Section.
16    (Source: P.A. 84-965; 84-920.)

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

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