Public Act 93-0126

HB0544 Enrolled                      LRB093 06465 BDD 06588 b

    AN ACT concerning Fire Protection Districts.

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

    Section  5.   The Fire Protection District Act is amended
by changing Section 6.1 as follows:

    (70 ILCS 705/6.1) (from Ch. 127 1/2, par. 26.1)
    Sec.  6.1.  When  an  audit   is   required   under   the
Governmental  Account  Audit  Act,  the  trustees of the Fire
Protection District created under this  Act  shall  employ  a
person  licensed to practice public accounting under the laws
of this State to  annually  audit  the  district's  financial
statements  of  all  accounts, funds, and other moneys in the
care, custody, or control of the trustees.  The  audit  shall
be  conducted  in accordance with Generally Accepted Auditing
Standards and in accordance  with  the  Governmental  Account
Audit  Act.  A fire protection district receiving revenues of
less than $850,000 appropriating less than $200,000  for  the
fiscal  year  shall  prepare the financial report required by
Section 3 of the Governmental Account Audit Act.  In addition
to  any  other  filing  requirements,  the  audit  report  or
financial report shall be filed with the county clerk of  the
county in which the Fire Protection District was organized as
a  public  record  and a copy thereof shall be filed with the
secretary of the district as part of its corporate records.
(Source: P.A. 90-104, eff. 7-11-97.)