Bill Amendment: IL HB2341 | 2023-2024 | 103rd General Assembly
NOTE: For additional amemendments please see the Bill Drafting List
Bill Title: GATA-AUDIT WAIVER REQUEST
Status: 2023-03-29 - Added Co-Sponsor Rep. John Egofske [HB2341 Detail]
Download: Illinois-2023-HB2341-House_Amendment_001.html
Bill Title: GATA-AUDIT WAIVER REQUEST
Status: 2023-03-29 - Added Co-Sponsor Rep. John Egofske [HB2341 Detail]
Download: Illinois-2023-HB2341-House_Amendment_001.html
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1 | AMENDMENT TO HOUSE BILL 2341
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2 | AMENDMENT NO. ______. Amend House Bill 2341 by replacing | ||||||
3 | everything after the enacting clause with the following:
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4 | "Section 5. The Grant Accountability and Transparency Act | ||||||
5 | is amended by changing Section 65 as follows:
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6 | (30 ILCS 708/65)
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7 | Sec. 65. Audit requirements. | ||||||
8 | (a) The standards set forth in Subpart F of 2 CFR 200 and | ||||||
9 | any other standards that apply directly to State or federal | ||||||
10 | agencies shall apply to audits of fiscal years beginning on or | ||||||
11 | after December 26, 2014. | ||||||
12 | (b) Books and records must be available for review or | ||||||
13 | audit by appropriate officials of the pass-through entity, and | ||||||
14 | the agency, the Auditor General, the Inspector General, | ||||||
15 | appropriate officials of the agency, and the federal | ||||||
16 | Government Accountability Office. |
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1 | (b-5) If a local government is unable to meet the audit | ||||||
2 | requirements of this Section or the audit requirements set | ||||||
3 | forth in rules adopted under this Act due to circumstances | ||||||
4 | beyond the local government's control, including, but not | ||||||
5 | limited to, a natural disaster in which financial records of | ||||||
6 | the local government are destroyed or alleged employee | ||||||
7 | misconduct involving the destruction or withholding of | ||||||
8 | financial records, the local government may submit a request | ||||||
9 | to the Grant Accountability and Transparency Unit to be exempt | ||||||
10 | from the audit requirements with which it is unable to comply. | ||||||
11 | In its request for an exemption, the local government must | ||||||
12 | provide: (i) all relevant information related to the lack of | ||||||
13 | financial records or the inability of the local government to | ||||||
14 | access those records; (ii) relevant financial records and | ||||||
15 | documents that are available to the local government; (iii) a | ||||||
16 | list of the specific audit requirements from which the local | ||||||
17 | government is seeking an exemption; (iv) information about | ||||||
18 | audits that could be performed with the available financial | ||||||
19 | records and documents; (v) a description of the events that | ||||||
20 | led to the local government not having the financial records | ||||||
21 | and documents available; and (vi) any other information that | ||||||
22 | the Grant Accountability and Transparency Unit finds relevant | ||||||
23 | to the local government's specific situation. | ||||||
24 | Upon receiving the request from the local government, the | ||||||
25 | Grant Accountability and Transparency Unit shall compile the | ||||||
26 | information related to the request and shall submit the |
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1 | request for an exemption to a 5-member panel established under | ||||||
2 | this subsection. The Governor, the President of the Senate, | ||||||
3 | the Senate Minority Leader, the Speaker of the House of | ||||||
4 | Representatives, and the House Minority Leader shall each | ||||||
5 | appoint one member to the panel. As soon as possible after the | ||||||
6 | initial members are appointed, those members shall draw lots | ||||||
7 | to determine the length of their terms so that 2 members have | ||||||
8 | 2-year terms, 2 members have 3-year terms, and one member has a | ||||||
9 | 4-year term. Thereafter, all members of the panel shall be | ||||||
10 | appointed for terms of 4 years. The appointing authority may, | ||||||
11 | at any time, make an appointment to fill a vacancy for the | ||||||
12 | unexpired term of a member. Each member of the panel must have | ||||||
13 | auditing or accounting experience. Members of the panel shall | ||||||
14 | serve without compensation but may be reimbursed for | ||||||
15 | reasonable travel expenses associated with their service on | ||||||
16 | the panel. The Governor's Office of Management and Budget | ||||||
17 | shall provide administrative support to the panel. The panel | ||||||
18 | shall meet, virtually or in-person, to review the request for | ||||||
19 | the exemption and shall make a determination, based on the | ||||||
20 | facts and information available in the request, to deny or | ||||||
21 | approve the local government's request to be exempt from the | ||||||
22 | full audit requirements established under this Act to the | ||||||
23 | extent allowed by the panel. If a majority of the members of | ||||||
24 | the panel who are voting on the issue vote to approve the local | ||||||
25 | government's request, then the request shall be approved. | ||||||
26 | Otherwise, the request shall be denied. The panel may require |
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1 | officials from the local government to testify to their | ||||||
2 | request for exemption. Nothing in this Section shall be | ||||||
3 | construed to exempt the local government from the audit | ||||||
4 | requirements of this Act if financial records and documents | ||||||
5 | are readily available and can be used to complete a required | ||||||
6 | audit or a portion of the audit requirements. | ||||||
7 | (c) The Governor's Office of Management and Budget, with | ||||||
8 | the advice and technical assistance of the Illinois Single | ||||||
9 | Audit Commission, shall adopt rules for audits of grants from | ||||||
10 | a State or federal pass-through entity that are not subject to | ||||||
11 | the Single Audit Act because the amount of the federal award is | ||||||
12 | less than $750,000 or the subrecipient is an exempt entity and | ||||||
13 | that are reasonably consistent with 2 CFR 200. | ||||||
14 | (d) This Act does not affect the provisions of the | ||||||
15 | Illinois State Auditing Act and does not address the external | ||||||
16 | audit function of the Auditor General.
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17 | (Source: P.A. 98-706, eff. 7-16-14 .)
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18 | Section 99. Effective date. This Act takes effect upon | ||||||
19 | becoming law.".
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