Illinois 2023-2024 Regular Session

Illinois House Bill HB2341 Compare Versions

Only one version of the bill is available at this time.

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1	1	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2341 Introduced , by Rep. Kevin Schmidt SYNOPSIS AS INTRODUCED: 30 ILCS 708/65 Amends the Grant Accountability and Transparency Act. Provides that a local government may submit a request to the Grant Accountability and Transparency Unit to be exempt from certain audit requirements if the local government is unable to meet the audit requirements due to circumstances beyond the local government's control, including, but not limited to, a natural disaster in which financial records of the local government are destroyed or alleged employee misconduct involving the destruction or withholding of financial records. Effective immediately. LRB103 26830 HLH 53194 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2341 Introduced , by Rep. Kevin Schmidt SYNOPSIS AS INTRODUCED: 30 ILCS 708/65 30 ILCS 708/65 Amends the Grant Accountability and Transparency Act. Provides that a local government may submit a request to the Grant Accountability and Transparency Unit to be exempt from certain audit requirements if the local government is unable to meet the audit requirements due to circumstances beyond the local government's control, including, but not limited to, a natural disaster in which financial records of the local government are destroyed or alleged employee misconduct involving the destruction or withholding of financial records. Effective immediately. LRB103 26830 HLH 53194 b LRB103 26830 HLH 53194 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2341 Introduced , by Rep. Kevin Schmidt SYNOPSIS AS INTRODUCED:
3	3	30 ILCS 708/65 30 ILCS 708/65
4	4	30 ILCS 708/65
5	5	Amends the Grant Accountability and Transparency Act. Provides that a local government may submit a request to the Grant Accountability and Transparency Unit to be exempt from certain audit requirements if the local government is unable to meet the audit requirements due to circumstances beyond the local government's control, including, but not limited to, a natural disaster in which financial records of the local government are destroyed or alleged employee misconduct involving the destruction or withholding of financial records. Effective immediately.
6	6	LRB103 26830 HLH 53194 b LRB103 26830 HLH 53194 b
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8	8	A BILL FOR
9	9	HB2341LRB103 26830 HLH 53194 b HB2341 LRB103 26830 HLH 53194 b
10	10	HB2341 LRB103 26830 HLH 53194 b
11	11	1 AN ACT concerning finance.
12	12	2 Be it enacted by the People of the State of Illinois,
13	13	3 represented in the General Assembly:
14	14	4 Section 5. The Grant Accountability and Transparency Act
15	15	5 is amended by changing Section 65 as follows:
16	16	6 (30 ILCS 708/65)
17	17	7 Sec. 65. Audit requirements.
18	18	8 (a) The standards set forth in Subpart F of 2 CFR 200 and
19	19	9 any other standards that apply directly to State or federal
20	20	10 agencies shall apply to audits of fiscal years beginning on or
21	21	11 after December 26, 2014.
22	22	12 (b) Books and records must be available for review or
23	23	13 audit by appropriate officials of the pass-through entity, and
24	24	14 the agency, the Auditor General, the Inspector General,
25	25	15 appropriate officials of the agency, and the federal
26	26	16 Government Accountability Office.
27	27	17 (b-5) If a local government is unable to meet the audit
28	28	18 requirements of this Section or the audit requirements set
29	29	19 forth in rules adopted under this Act, due to circumstances
30	30	20 beyond the local government's control, including, but not
31	31	21 limited to, a natural disaster in which financial records of
32	32	22 the local government are destroyed or alleged employee
33	33	23 misconduct involving the destruction or withholding of
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37	37	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2341 Introduced , by Rep. Kevin Schmidt SYNOPSIS AS INTRODUCED:
38	38	30 ILCS 708/65 30 ILCS 708/65
39	39	30 ILCS 708/65
40	40	Amends the Grant Accountability and Transparency Act. Provides that a local government may submit a request to the Grant Accountability and Transparency Unit to be exempt from certain audit requirements if the local government is unable to meet the audit requirements due to circumstances beyond the local government's control, including, but not limited to, a natural disaster in which financial records of the local government are destroyed or alleged employee misconduct involving the destruction or withholding of financial records. Effective immediately.
41	41	LRB103 26830 HLH 53194 b LRB103 26830 HLH 53194 b
42	42	LRB103 26830 HLH 53194 b
43	43	A BILL FOR
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68	68	1 financial records, the local government may submit a request
69	69	2 to the Grant Accountability and Transparency Unit to be exempt
70	70	3 from those audit requirements with which it is unable to
71	71	4 comply. In its request for an exemption, the local government
72	72	5 must provide: (i) all relevant information related to the lack
73	73	6 of financial records or the inability of the local government
74	74	7 to access those records; (ii) relevant financial records and
75	75	8 documents that are available to the local government; (iii) a
76	76	9 list of the specific audit requirements from which the local
77	77	10 government is seeking an exemption; (iv) information about
78	78	11 audits that could be performed with the available financial
79	79	12 records and documents; (v) a description of the events that
80	80	13 led to the local government not having the financial records
81	81	14 and documents available; and (vi) any other information that
82	82	15 the Grant Accountability and Transparency Unit finds relevant
83	83	16 to the local government's specific situation. Upon receiving
84	84	17 the request from the local government, the Grant
85	85	18 Accountability and Transparency Unit shall compile the
86	86	19 information related to the request and shall submit the
87	87	20 request for exemption to a 3-member panel consisting of the
88	88	21 Auditor General, the Director of the Governor's Office of
89	89	22 Management and Budget, and the Director of the State agency
90	90	23 with which the local government has submitted the applicable
91	91	24 grant application. The 3-member panel shall meet, virtually or
92	92	25 in-person, to review the request for the exemption and shall
93	93	26 make a determination, based on the facts and information
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104	104	1 available in the request, to deny or approve the local
105	105	2 government's request to be exempt from the full audit
106	106	3 requirements established under this Act to the extent allowed
107	107	4 by the 3-member panel. The 3-member panel may require
108	108	5 officials from the local government to testify to their
109	109	6 request for exemption. Nothing in this Section shall be
110	110	7 construed to exempt the local government from the audit
111	111	8 requirements of this Act if financial records and documents
112	112	9 are readily available and can be used to complete a required
113	113	10 audit or a portion of the audit requirements.
114	114	11 (c) The Governor's Office of Management and Budget, with
115	115	12 the advice and technical assistance of the Illinois Single
116	116	13 Audit Commission, shall adopt rules for audits of grants from
117	117	14 a State or federal pass-through entity that are not subject to
118	118	15 the Single Audit Act because the amount of the federal award is
119	119	16 less than $750,000 or the subrecipient is an exempt entity and
120	120	17 that are reasonably consistent with 2 CFR 200.
121	121	18 (d) This Act does not affect the provisions of the
122	122	19 Illinois State Auditing Act and does not address the external
123	123	20 audit function of the Auditor General.
124	124	21 (Source: P.A. 98-706, eff. 7-16-14.)
125	125	22 Section 99. Effective date. This Act takes effect upon
126	126	23 becoming law.
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