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92_SB1534
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
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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,
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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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