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Authorizing External Audits Pursuant to the County Auditing Law 55 ILCS 5/6-31005
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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 Coroner is newly elected and started her new position effective December 1, 2024; 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 2024 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.
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 here...
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