Legislation Details

File #: 26-2113    Version: 1 Name: Proposed Ordinance Amendment for Audit Standards for Office of the County Auditor
Type: Ordinance Amendment Status: Approved
File created: 8/10/2026 In control: Audit Committee
On agenda: 9/24/2026 Final action: 10/22/2026
Title: PROPOSED ORDINANCE AMENDMENT AUDIT STANDARDS BE IT ORDAINED, by the Cook County Board of Commissioners, that Chapter 2 ADMINISTRATION, Article IV. OFFICERS AND EMPLOYEES, Division 6. AUDITOR, Section 2-311.8 of the Cook County Code is hereby amended as Follows: Sec. 2-311.8. Standards. Audits shall be conducted in accordance with the generally accepted government standards United States Government Accountability Office's Government Auditing Standards and or the Institute of Internal Auditor's Global Internal Audit Standards. The County Auditor will determine the applicable auditing standard for each individual audit engagement performed by the Office. Effective date: This ordinance shall be in effect immediately upon adoption.
Indexes: BRIDGET DEGNEN, County Commissioner, TONI PRECKWINKLE, President, Cook County Board of Commissioners
Attachments: 1. Proposed Ordinance Amendment for Audit Standards for Office of the County Auditor, 2. Form E re Proposed Ordinance Amendment for OCA dated 8-10-26

title

PROPOSED ORDINANCE AMENDMENT

 

AUDIT STANDARDS

 

BE IT ORDAINED, by the Cook County Board of Commissioners, that Chapter 2 ADMINISTRATION, Article IV. OFFICERS AND EMPLOYEES, Division 6. AUDITOR, Section 2-311.8 of the Cook County Code is hereby amended as Follows:

 

Sec. 2-311.8.  Standards.

 

Audits shall be conducted in accordance with the generally accepted government standards United States Government Accountability Office’s Government Auditing Standards and or the Institute of Internal Auditor’s Global Internal Audit Standards. The County Auditor will determine the applicable auditing standard for each individual audit engagement performed by the Office.

 

Effective date:  This ordinance shall be in effect immediately upon adoption.

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