title
Authorizing External Audits Pursuant to the County Auditing Law 55 ILCS 5/6-31005 and Related Budget Transfer
body 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;
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 former Kane County Finance Director and Office of Emergency Management Director left their appointed positions in FY 2023, and the County Board has determined it is in the best interest of the County to have audits performed by an external auditor of all funds and accounts under the account of such officials, in accordance with the County Auditing Law, 55 ILCS 5/6-31005; and
WHEREAS, after a competitive selection process, the County had already contracted with Baker Tilly Virchow Krause, LLP ("Baker Tilly"), an external auditor qualified under the County Auditing Law, for the performance of the fiscal year 2023 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 Ti...
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