COUNTY CD-TRANSITIONAL AUDITS

Amends the County Auditing Law of the Counties Code. Provides that a county board must notify newly elected countywide officials of the option for the county auditor to conduct a transitional audit at the county's expense. Provides that the transitional audit shall examine funds expended by the official for whom the newly elected official is taking over and report if the expended funds were consistent with the county board's financial allocations to that official. Provides that a county board shall give the option for a transitional audit to all county officials elected in or after November 2016. Limits home rule powers. House Committee Amendment No. 1 Replaces everything after the enacting clause. Reinserts the introduced bill with the following changes: Removes examples of countywide officials to be notified of the availability of a transitional audit. Provides that an elected county auditor shall conduct the audit upon the request of a newly elected countywide official. Provides that, in a county that does not have an elected county auditor, the newly elected countywide official may hire a qualified auditing firm. Requires the county board to pay all costs associated with an audit.