55 ILCS 5/3-14048
2021 Illinois Compiled Statutes|Chapter 55 - COUNTIES|55 ILCS 5/ - Counties Code.|Article 3 - Officers And Employees

 (from Ch. 34, par. 3-14048)Sec. 3-14048.     County auditor.     In the County of Cook, there is hereby  created the office of auditor who shall be appointed by the President of  the County Board, in accordance with the terms and provisions of the law in  relation to civil service in said county, and whose compensation and  official bond shall be fixed by said board; and there shall be formulated,  installed and regulated by and under the direction and authority of the  County Board, and subject to the provisions of "The Local Records Act", a  uniform system of books of account, forms, reports  and records to be used in the offices of every county officer of Cook  County which said system of books of account, forms, reports and records so  formulated under the direction of the said County Board and installed and  regulated shall be used by said county officers for the purpose of keeping  an accurate statement of moneys received by them and all the financial and  business transactions of their respective offices; and said auditor shall  audit or cause to be audited from day to day the receipts of the said  several offices and the reports of the said offices of the business  transactions of their respective offices and certify to their correctness  or incorrectness to the County Board. Said auditor shall report monthly to  the County Board a summarized and classified statement of the official  transactions of each of the said offices of each officer of Cook County for  each day of said month; and the said auditor shall further make a  semi-annual report to the County Board containing a recapitulation of the  receipts of the several offices for the preceding 6 months; such report to  include the period covered by the semi-annual report of the several  officers of the County of Cook to the County Board where a semi-annual  report is required by law from said officers.For the purpose aforesaid the said County Board or any one authorized by  it in addition to the power and authority vested in them by Sections  3-13001 and 3-13002, as heretofore or hereafter amended, are vested with  power and authority to enter the office of any county officer of Cook  County at all times and to have free and unrestricted access to all the  books, papers, forms, reports, accounts and memoranda used by said officers  for the transaction of the business of their respective offices for the  purpose of auditing, checking or correcting the reports when reports to the  County Board are required from said offices by law, or compiling the  records provided herein to be made to the County Board, or auditing the  general business of the offices.Said auditor may under the direction of the County Board prescribe new  forms, reports, accounts or records to be used by said officers in the  transaction of the said business of their several respective offices, or  change, alter or amend the same from time to time.The said auditor may with the authority of the President of the County  Board employ assistants, the number and compensation of whom shall be fixed  by the County Board.    (Source: P.A. 86-962.)