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Authorizing Mandatory County-Initiated External Audits Pursuant to the County Auditing Law 55 ILCS 5/6-31005 and FY2027 Budget Amendment
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WHEREAS, the County Auditing Law, 55 ILCS 5/6-31001 et seq., sets forth procedures and requirements for annual and other additional audits of county funds and accounts, separate from the duties of the elected county auditor; and
WHEREAS, 55 ILCS 5/6-31003 requires that the county board of each county cause an audit of all of the funds and accounts of the county to be performed annually by a qualified external auditor chosen by the county board; and
WHEREAS, 55 ILCS 5/6-31005 requires that, in addition to annual audits, the county board shall cause an audit to be made of all funds and accounts under the management or control of a county official to be performed by a qualified external auditor as soon as possible after such official leaves office for any reason, with such audit to be filed with the county board not later than 180 days after the official leaves office; and
WHEREAS, the County Clerk is newly elected and starts her new position effective December 1, 2026; and
WHEREAS, the County Sheriff is newly elected and starts her new position effective December 1, 2026; and
WHEREAS, the County Treasurer is newly elected and starts her new position effective December 1, 2026; and
WHEREAS, after a competitive selection process, the County had already contracted with Baker Tilly, LLP (“Baker Tilly”), an external auditor qualified under the County Auditing Law, for the performance of the fiscal year 2026 annual audit of the County’s basic financial statements and supplementary information and certain related additional auditing services and the preparation of an auditor’s report, pursuant to 55 ILCS 5/6-31001; and
WHEREAS, the County Board has determined that having Baker Tilly perform the audits under 55 ILCS 5/6-31005 simultaneously with the performance of the annual audit under 55 ILCS 5/6-31001 will result in efficiencies and cost savings; and
WHEREAS, an emergency appropriation and budget adjustment will be required to add funding to the FY 2027 Budget to pay for these Mandatory County-Initiated External Audits with cost estimates of $10,000 for the County Clerk, $15,000 for the Treasurer, and $20,000 for the Sheriff, with a contingency amount of $5,000 if additional work is required for a total emergency appropriation and budget amendment request of $50,000.
NOW, THEREFORE, BE IT RESOLVED by the Kane County Board that the Chairman of the County Board and the County’s Executive Director of Finance are hereby authorized to execute an amendment, in a form approved by the Kane County State’s Attorney, to the Contract for Professional Services: Agreement for Auditing Services, dated October 27, 2026, with Baker Tilly, as well as to execute Baker Tilly’s Engagement Letter to provide for the additional auditing services associated with the requirements of 55 ILCS 5/6-31005, at an additional cost not to exceed $50,000; and
NOW, THEREFORE, BE IT FURTHER RESOLVED by the Kane County Board that an emergency appropriation and budget adjustment to the FY 2027 be made as follows:
001.040.040.50130 Certified Audit Contract $50,000
001.000.000.39900 Fund Balance Utilization $50,000
Line Item: 001.040.040.50130
Line Item Description: Certified Audit Contract
Was Personnel/Item/Service approved in original budget or a subsequent budget revision? Will by approved with this emergency appropriation and budget adjustment
Are funds currently available for this Personnel/Item/Service in the specific line item? Yes
If funds are not currently available in the specified line item, where are the funds available? N/A
Passed by the Kane County Board on November 10, 2026.
____________________________ ____________________________
John A. Cunningham, MBA, JD, JD Corinne M. Pierog MA, MBA
Clerk, County Board Chairman, County Board
Kane County, Illinois Kane County, Illinois
Vote: