Illinois Compiled Statutes 55 ILCS 5/6-31005 – Funds managed by county officials
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In addition to any other audit required by this Division, the County Board shall cause an audit to be made of all funds and accounts under the management or control of a county official as soon as possible after such official leaves office for any reason. The audit shall be filed with the county board not later than 180 days after the official leaves office. The audit shall be performed and the audit report shall be prepared and filed with the Chairman of the County Board by an auditor.
As used in this Section, “county official” means any elected county officer or any officer appointed by the county board who is charged with the management or control of any county funds; and “audit” means a post facto examination of books, documents, records, and other evidence relating to the obligation, receipt, expenditure or use of public funds of the county, including governmental operations relating to such obligations, receipt, expenditure or use.
As used in this Section, “county official” means any elected county officer or any officer appointed by the county board who is charged with the management or control of any county funds; and “audit” means a post facto examination of books, documents, records, and other evidence relating to the obligation, receipt, expenditure or use of public funds of the county, including governmental operations relating to such obligations, receipt, expenditure or use.
Terms Used In Illinois Compiled Statutes 55 ILCS 5/6-31005
- Audit report: means the written report of the auditor or auditors and all appended statements and schedules relating thereto, presenting or recording the findings of an examination or audit of the financial transactions, affairs and condition of a county;
5. See Illinois Compiled Statutes 55 ILCS 5/6-31002 - Auditor: means a licensed certified public accountant, as that term is defined in Section 0. See Illinois Compiled Statutes 55 ILCS 5/6-31002
- County board: means the board of county commissioners in counties not under township organization, and the board of supervisors in counties under township organization, and the board of commissioners of Cook County. See Illinois Compiled Statutes 5 ILCS 70/1.07
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Funds and accounts: means all funds of a county derived from property taxes and all funds and accounts derived from sources other than property taxes, including the receipts and expenditures of the fee earnings of each county fee officer;
4. See Illinois Compiled Statutes 55 ILCS 5/6-31002 - Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.