The office of the County Auditor was created by the State Legislature and commissioned by the Governor. An excerpt from the applicable section fo the Illinois Compiled Statutes follows.
“In all counties containing less than 3,000,000 and over 75,000 inhabitants by the last federal census [as is the case for Kane County], there is created the office of County Auditor, whose term of office shall be 4 years and until his successor is elected and qualified. The nomination and election shall be subject to the general election laws of the State. “
As Kane County’s only independently elected officer responsible for evaluating and reporting on County operations, the County Auditor conducts internal audits of the operating departments, systems and internal controls in County government.
The Kane County Auditor has the authority to audit any operation under the jurisdiction of the Kane County Board and/or County-wide Elected Officials. The Auditor evaluates how the County’s assets are protected, used and recorded; how and where County money is spent; and how County departments and offices are operating. Based upon the findings of these internal audits, the Auditor prepares recommendations for improving systems and processes. The audit reports, including any findings or recommendations are presented to both the County Board and the audit subject in accordance with the Kane County Code.
In Kane County, the County Auditor has created an Audit Hotline which is available to the public to report any issues about these agencies.
When the County Auditor receives information regarding observations of waste, fraud and misuse of resources related to County operations and programs, audit procedures are performed relative to these allegations. When deemed appropriate, the results of such audit procedures are presented to the State’s Attorney for further investigation.
The County Auditor does not have the statutory authority to audit discrete entities. In the case of Kane County that would include the Kane County Forest Preserve and any of the other municipalities or agencies which are not included within the jurisdiction of the Kane County Board and County-wide Elected Officials. These agencies should be contacted directly if there are any questions and/or concerns over their operations.