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Amendment to Division 6 (Auditor)

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Summary
Suffredin's Commentary
Activity Log
Full Text of Legislation
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Date Introduced: 3/20/2007
Date Passed:
4/18/2007

Sponsors:
Daley, Goslin, Quigley
Co-Sponsors:
Beavers, Butler, Claypool, Collins, Gorman, Maldonado, Moreno, Murphy, Peraica, Schneider, Silvestri, Sims, Steele-Robert, Stroger-Todd, Suffredin

Summary:

Ordinance to require that the Auditor monitor compliance with findings and recommendations of previous audit reports and report to the Board of Commissioners.


Activity Log:

3/20/2007
Leave granted to add all Commissioners as co-sponsors.
3/20/2007
Referred to Committee on Finance.
4/18/2007
Approved by Committee on Finance.

Full Text of Legislation:

PROPOSED ORDINANCE AMENDMENT

 

WHEREAS the County of Cook is a home rule unit of government as defined by Article VII, Section 6(a) of the 1970 Constitution of the State of Illinois, and as such may exercise any power and perform any function pertaining to its government and the affairs of its citizenry, and

 

WHEREAS the Office of the Cook County Auditor was created to protect the resources of Cook County, to monitor the actions of all personnel in positions of trust and authority over the allocation of cash and cash instruments, to enforce compliance with all applicable laws, regulations, and accounting standards, to ensure the viability of internal controls and adequacy of separation of fiduciary authority, and

 

WHEREAS the Cook County Auditor oversees the conduct of financial, compliance, and expanded scope audits while adhering at all times to generally accepted government auditing standards, as promulgated by the United States Comptroller General, and

 

WHEREAS the Cook County Auditor is required to perform annual audits of all fee agencies within the scope of Cook County government in its entirety, to ensure compliance with all policies, plans, procedures, laws, regulations, and internal control reviews in accordance with government auditing standards, and

 

WHEREAS in due course of performing audits and internal control reviews, the Cook County Auditor may publish certain findings and recommendations for the consideration of management, and

 

WHEREAS certain audit findings and recommendations indicate a specific course of action, or series of actions, is required on behalf of management, in order to achieve compliance with applicable laws, regulations, internal controls, and generally accepted government auditing standards, and

 

WHEREAS the Audit Committee of the Cook County Board of Commissioners has determined that a monthly report on the status of findings and recommendations, and any compliance measures pertaining thereto, is consistent with best practices as suggested by the Government Finance Officers Association (GFOA), now therefore

 

BE IT ENACTED by the Board of Commissioners of Cook County, that the Cook County Code, Chapter 2, Division 6, Sec. 2-311 be amended as follows:

 

DIVISION 6.   AUDITOR

 

Sec. 2-311. Office created; general functions.

 

(a)        There is hereby created the office of County Auditor who shall be appointed by the President of the County Board and ratified by a majority of the members of the County Board.  The Auditor shall conduct, or cause to be conducted, financial, compliance and expanded scope audits following generally accepted government auditing standards as promulgated by the United States Comptroller General.  Appointment of the Auditor shall be for a period of five years, and removal from office must be for cause and by a vote of a majority of the members of the County Board. The County Auditor's compensation and official bond shall be fixed by the County Board.  In case of a vacancy in the office of Auditor caused by death, resignation or removal from office, the vacancy shall be filled in the manner aforesaid.  The person appointed to the office of Auditor must be a certified public accountant, licensed by the State and be in good standing in the profession.

 

(b)        The duties of the Auditor shall be to:

 

(1)        Work with the external auditor at the direction of the President and the County Board in the performance of the annual financial statement audit of the comprehensive annual financial report of the County;

 

(2)        Work with the external auditor at the direction of the President and the County Board in the performance of the annual financial statement audit of the County health facilities;

 

(3)        Work with the external auditor at the direction of the President and the County Board in the annual audit of Federal financial assistance received by the County in accordance with the Federal Government's Single Audit Act of 1984;

 

(4)        Perform periodic audits of County departments and annual audits of all fee agencies including audits of financial information and of compliance with policies, plans, procedures, laws and regulations, and internal control reviews in accordance with Government Auditing Standards, 1988 Revision, issued by the Comptroller General of the United States;

 

(5)        Perform periodic audits of financial applications of information systems including security of such systems in County departments;

 

(6)        Perform periodic reviews of the real estate tax record to verify accuracy;

 

(7)        Perform audits, reviews and special projects as directed by the President of the County Board or the County Board.

 

(8)        Monitor management compliance with all findings and recommendations contained in audit reports prepared by the Auditor or external auditors, and upon request, provide support and assistance to management in the development and implementation of new or reformed procedures and internal controls, in order to achieve compliance with all applicable laws, regulations, internal controls, and generally accepted government auditing standards.

 

(c)        The Auditor shall submit all audits, written audit comments, responses to written audit comments, reviews and special project reports prepared pursuant to this section simultaneously to the President and the County Board.

 

(d)        The Auditor shall prepare and submit a monthly report describing all findings and recommendations from audit reports previously considered by the Audit Committee, when said findings and recommendations are classified as “not implemented” or “implementation in progress,” and shall include the status of any management compliance measures taken thereto.

 

(d)(e)  The Auditor may under the direction of the County Board prescribe new forms, reports, accounts or records to be used by the President and County Board in the transaction of business of their several respective offices, or change, alter or amend the same from time to time.

 

(e)(f)   All elected officials, officers and employees of the County shall furnish the Auditor and external auditors with all records, documents, reports and property necessary for the discharge of the duties under this section. The Auditor shall report to the County Board any matters which impede the discharge of these duties. In the event that any elected official, officer or employee of the County does not provide the requested records, documents, reports and property without good cause, the County Board shall seek whatever remedies at law are available.

 

(f)(g)   Each elected official and officer of the County, who receives written audit comments or recommendations from the Auditor and external auditors as a result of the Auditor's duties under this section must respond in writing to the Auditor's comments or recommendations within 15 working days explaining what actions are planned or have been taken regarding the Auditor's comments or recommendations. If a response is not received within 15 working days, the Auditor shall simultaneously notify the President and the County Board.

 

(g)(h)    All audit reports, written audit comments, recommendations, and responses resulting from the duties under this section are public documents and will be made available for public inspection.

 

(h)(i)     The Auditor may with the authority of the President of the County Board employ assistants and employees, the number and compensation of whom shall be fixed by the County Board.

 


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