Public Act 93-0275

SB844 Enrolled                       LRB093 02927 MKM 02943 b

    AN ACT concerning audits.

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

    Section 5.  The Illinois State Auditing Act is amended by
changing Section 3-1 as follows:

    (30 ILCS 5/3-1) (from Ch. 15, par. 303-1)
    Sec.  3-1.  Jurisdiction  of Auditor General. The Auditor
General has jurisdiction over all State agencies to make post
audits and investigations authorized by or under this Act  or
the Constitution.
    The   Auditor   General   has   jurisdiction  over  local
government agencies and private agencies only:
         (a)  to make such post audits authorized by or under
    this Act as are necessary and incidental to a post  audit
    of a State agency or of a program administered by a State
    agency  involving  public  funds  of  the State, but this
    jurisdiction does not include  any  authority  to  review
    local  governmental  agencies in the obligation, receipt,
    expenditure or use of public funds of the State that  are
    granted  without  limitation or condition imposed by law,
    other than the general limitation that such funds be used
    for public purposes;
         (b)  to make investigations authorized by  or  under
    this Act or the Constitution; and
         (c)  to   make   audits  of  the  records  of  local
    government   agencies   to   verify   actual   costs   of
    state-mandated programs when directed to  do  so  by  the
    Legislative  Audit Commission at the request of the State
    Board of Appeals under the State Mandates Act.
    In addition to the foregoing,  the  Auditor  General  may
conduct  an  audit  of  the  Metropolitan Pier and Exposition
Authority,  the  Regional   Transportation   Authority,   the
Suburban  Bus  Division,  the  Commuter Rail Division and the
Chicago Transit Authority and any  other  subsidized  carrier
when  authorized  by  the Legislative Audit Commission.  Such
audit may be a financial, management or program audit, or any
combination thereof.
    The audit shall determine whether they are  operating  in
accordance  with all applicable laws and regulations. Subject
to  the  limitations  of  this  Act,  the  Legislative  Audit
Commission   may    by    resolution    specify    additional
determinations to be included in the scope of the audit.
    In  addition  to  the foregoing, the Auditor General must
also  conduct  a  financial  audit  of  the  Illinois  Sports
Facilities  Authority's  expenditures  of  public  funds   in
connection  with  the reconstruction, renovation, remodeling,
extension, or improvement of all or substantially all of  any
existing  "facility", as that term is defined in the Illinois
Sports Facilities Authority Act.
    The Auditor General  may  also  conduct  an  audit,  when
authorized  by  the  Legislative  Audit  Commission,  of  any
hospital  which  receives  10%  or more of its gross revenues
from payments from  the  State  of  Illinois,  Department  of
Public Aid, Medical Assistance Program.
    The  Auditor  General  is authorized to conduct financial
and compliance  audits  of  the  Illinois  Distance  Learning
Foundation and the Illinois Conservation Foundation.
    As  soon  as  practical  after the effective date of this
amendatory Act of 1995, the Auditor General shall  conduct  a
compliance  and  management  audit of the City of Chicago and
any other entity with regard  to  the  operation  of  Chicago
O'Hare  International  Airport,  Chicago  Midway  Airport and
Merrill C. Meigs Field. The audit shall include, but  not  be
limited   to,  an  examination  of  revenues,  expenses,  and
transfers of funds; purchasing and contracting  policies  and
practices;   staffing   levels;   and  hiring  practices  and
procedures.  When  completed,  the  audit  required  by  this
paragraph shall be distributed  in  accordance  with  Section
3-14.
    The   Auditor  General  shall  conduct  a  financial  and
compliance  and  program  audit  of  distributions  from  the
Municipal Economic Development Fund  during  the  immediately
preceding  calendar  year  pursuant to Section 8-403.1 of the
Public Utilities Act at no cost  to  the  city,  village,  or
incorporated town that received the distributions.
    The  Auditor  General must conduct an audit of the Health
Facilities Planning Board pursuant to  Section  19.5  of  the
Illinois Health Facilities Planning Act.
    The  Auditor General must conduct audits of the Rend Lake
Conservancy District as provided in Section 25.5 of the River
Conservancy Districts Act.
(Source: P.A. 90-813,  eff.  1-29-99;  91-782,  eff.  6-9-00;
91-935, eff. 6-1-01.)

    Section  10.  The  River  Conservancy  Districts  Act  is
amended by adding Section 25.5 as follows:

    (70 ILCS 2105/25.5 new)
    Sec.  25.5.  Rend  Lake;  audits.  The Auditor General of
the  State  of  Illinois  must  conduct  a  financial  audit,
management  audit,  and  program  audit  of  the  Rend   Lake
Conservancy  District and file a certified copy of the report
of the audits with the  Governor  and  with  the  Legislative
Audit Commission.
    The  Rend  Lake  Conservancy  District must reimburse the
Auditor General for the cost of the audits.
    Notwithstanding Sections 6 and 8 of  the  State  Mandates
Act,  no  reimbursement  by  the  State  is  required for the
implementation of any mandate created by this Section.
    Section 90.  The State Mandates Act is amended by  adding
Section 8.27 as follows:

    (30 ILCS 805/8.27 new)
    Sec.  8.27.  Exempt  mandate.  Notwithstanding Sections 6
and 8 of this Act, no reimbursement by the State is  required
for the implementation of any mandate created by Section 25.5
of the River Conservancy Districts Act.

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