Illinois Statutes Chapter 55. Counties § 5/6-31002. Definitions

1. “Comptroller” means the Comptroller of the State of Illinois;

2. (Blank);

3. “Funds and accounts” means all funds of a county derived from property taxes and all funds and accounts derived from sources other than property taxes, including the receipts and expenditures of the fee earnings of each county fee officer;

4. “Audit report” means the written report of the auditor or auditors and all appended statements and schedules relating thereto, presenting or recording the findings of an examination or audit of the financial transactions, affairs and condition of a county;

5. “Population” means the number of persons residing in a county according to the last preceding federal decennial census;

6. “Auditor” means a licensed certified public accountant, as that term is defined in Section 0.03 of the Illinois Public Accounting Act,  1 or the substantial equivalent of a licensed CPA, as provided under Section 5.2 of the Illinois Public Accounting Act, who performs an audit of county financial statements and records and expresses an assurance or disclaims an opinion on the audited financial statements; “auditor” does not include a county auditor elected or appointed under Division 3-1 of the Counties Code. 2

7. “Generally accepted accounting principles” means accounting principles generally accepted in the United States.

8. “Generally accepted auditing standards” means auditing standards generally accepted in the United States.