Sen. James F. Clayborne, Jr.
Filed: 2/22/2018
 
 

 

 

 
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1
AMENDMENT TO SENATE BILL 2638




2    AMENDMENT NO. ______. Amend Senate Bill 2638, on page 2, 
3immediately below line 12, by inserting the following:

 
4    "Section 10. The Counties Code is amended  by changing 
5Section 6-31006 as follows:
 



6    (55 ILCS 5/6-31006)  (from Ch. 34, par. 6-31006)



7    Sec. 6-31006. Audit report. The audit report shall contain

8statements that are in conformity with generally accepted 
9public accounting
principles and shall set forth, insofar as 
10possible, the financial position
and the results of financial 
11operations for each fund, account and office
of the county 
12government. The audit report shall also include the

13professional opinion of the accountant or accountants with 
14respect to the
financial status and operations or, if an 
15opinion cannot be expressed, a
declaration that such accountant 
16is unable to express such opinion and an
explanation of the 
 
 
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1reasons he cannot do so.  Each audit report shall
include the 
2certification of the accountant or accountants making the audit

3that the audit has been performed in compliance with generally 
4accepted
auditing standards. Each audit report filed with the 
5Comptroller shall be
accompanied by a copy of each official 
6statement or other offering of
materials prepared in connection 
7with the issuance of indebtedness of the
county since the 
8filing of the last audit report.
9    An audit report based on the county's selection of the 
10accrual, cash, or modified cash basis of accounting meets all 
11requirements of this Section for conformity with generally 
12accepted accounting principles, including the certification of 
13the accountant or accountants making the audit that the audit 
14has been performed in compliance with generally accepted 
15auditing standards. 

16(Source: P.A. 86-962; 87-424.)".