IL HB3297

County boards must notify all county elected officials elected in or after November 2020 and newly elected countywide officials of the option to request a transitional audit at county expense.

An elected county auditor shall conduct the transitional audit upon request; in counties without an elected auditor, the official may hire a qualified auditing firm with all costs paid by the county board.

Transitional audits examine funds expended by the previous officeholder and determine whether expended funds were consistent with the county board's financial allocations.

Home rule counties are prohibited from regulating transitional audits in a manner inconsistent with this section, establishing this provision as a limitation on home rule powers under the Illinois Constitution.