Reassigning Duties
Gutting the Auditor’s Office
Peoria County has illegally reassigned the Auditor’s statutory duties to other departments resulting in duplication of services at additional taxpayer expense.
Supporting Evidence
Auditor’s Findings
Read how a department head submitted an incomplete invoice and then used the County's credit card to purchase gift cards for vendors.
Download Accounts Payable Compliance Audit: Coroner’s Office
Read how $449,000 appropriated for mental health services, patrol services and a new reentry case manager was spent on a Chevrolet Equinox, etc.
Download Update to Additional Appropriations Audit
Download Special Appropriations Meeting - June 16, 2020
Download Minutes of Special Appropriations Meeting - June 16, 2020
Auditor’s Statutory Duties
All County Auditors has nine statutory duties with two additional statutory duties in counties with a population of 275,000 or less which applies to Peoria County.
Attorney General’s Opinion - 1991
Kevin Lyons, then State’s Attorney, Peoria County, asked then Illinois Attorney General Roland Burris — “whether:
- the county board can use its budgetary authority to circumvent the internal control of the auditor over his or her office;
- a county administrator may delegate general accounting responsibilities to the county treasurer; and,
- the county board may effectively abolish the office of an auditor by failing to appropriate sufficient funds to staff the office.”
ILAG Roland Burris’ response:
- “For the reasons hereinafter stated, it is my opinion that the county board may not use its budgetary powers to circumvent the auditor’s internal control of his office, or
- Refuse to appropriate sufficient funds for equipment and staff.
- Moreover, it is also my opinion that the county administrator cannot properly delegate accounting functions to the county treasurer, since those functions have been delegated by law to the auditor.”
Download Document
Finance Department Created - 2007
Peoria County created a Finance Department which outlined the path to duplicate the auditor’s statutory duties in other county departments resulting in duplication of services at increased taxpayer expense. This appears to be a backdoor approach to incrementally reduce and eventually gut the auditor’s office.
County Reassigned Auditor’s Statutory Duties
2017 Summary of Auditor’s Statutory Duties having been illegally reassigned to various county departments: County Administration, Finance, IT, County Clerk).
County Administrator Oversees Various Departments
County Administrator oversees County Administration, Finance and IT Departments. Loss of independent oversight provided by an elected Auditor.
County Auditor Referendum Resolution – 2018
The County Board approved the Auditor Referendum Resolution on the March 20, 2018 ballot, asking voters if they wanted to change from an elected to an appointed auditor. This referendum was defeated. Voters voted to retain the auditor’s office as an elected position.
County Board drastically reduced the Auditor’s budget -2021
At the October 14, 2021 Peoria County Board Meeting, the County Board discussed the budget.
“Ms. Hoos stressed that the Auditor’s office is not being eliminated but is being right-sized for the duties it performs.”
“Member Dillon moved to amend the ordinance and Member Bryant seconded. Member Dillon summarized the amendment would provide for the Auditor’s office employees to make a lateral move to another department. Member Reneau expressed he hopes the employees will take advantage of this opportunity. The motion to amend passed by a roll call vote of 16 ayes and 1 nay, with Member Windish voting nay.”
Since the Auditor’s statutory duties were illegally reassigned and being performed by employees in other county departments, the Auditor’s budget was reduced and the Auditor no longer has any staff.
No Internal Audits being performed as Auditor has no staff
The County has reassigned and is paying for employees in other departments to perform the statutory duties of the Auditor. Without employees, the Auditor can no longer conduct an internal audit.
At the August 11, 2022 Peoria County Board Meeting, the following conversation transpired between a Board Member and the County Administrator:
“Member Pastucha stressed that the Board is voting on the position and not the person. She noted she has complete confidence that the finances are very well-maintained. She asked in which stages the County Auditor is currently involved in the process detailed by Member Reliford. Mr. Sorrel reported the Auditor is responsible for maintaining the master vendor file. He explained that she updates vendor information as necessary and also creates vendor numbers for new vendors.”
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