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NEWS Will County Government: First in Nation to Publish AI-Enabled Financial Report New way to publish government financial data for transparent, instantly comparable information JOLIET, IL - Today the office of Will County Auditor Duffy Blackburn announced that Will County has published financial information in a data format that allows artificial intelligence and other software to analyze and compare the county's financial performance. Blackburn is pioneering the use of this reporting with others needing to follow suit. Conventional financial documents cannot be read by software because they do not electronically identify each piece of information. But Will County's newly-published Comprehensive Annual Financial Report (CAFR) for 2018 fiscal year uses data tags to specify each number and line item, including the mathematical relationships between them. "Will County is the first government in the nation to officially publish AI-enabled financial data," said Blackburn. "We are doing this because we want our financial performance to be easily comparable, and even automatically comparable, across time and against other governments'. With software automatically able to illuminate challenges and risk, we are more accountable to our citizens and financial markets." Blackburn's office has published this financial data in its raw form, available for download using a data format called eXtensible Business Reporting Language (XBRL). Blackburn is pioneering the use of this platform for governments as others need to follow suit. Florida's legislature has passed a law requiring all of its local governments to publish electronic financial reports in the same way, but the state government has not yet implemented the law. A similar law has passed in California. On the federal level, Congresswoman Carolyn Maloney (D-NY) has introduced the Financial Transparency Act, which would require all state and local government financial statements submitted as part of bond issues to be published in the same data format. "In Florida, in California, and in Congress, lawmakers are getting ready to require all state and local financial information to be AI-enabled," said Blackburn. "But in Will County, we're not waiting for lawmakers to enact a requirement. We agree that publishing our financial information as machine-readable data is the way forward, and our county government decided to lead rather than follow." On Thursday, Oct. 3, Blackburn delivered a keynote address and live tech demo at the Municipal Finance Data Forum at Northern Illinois University's Naperville Campus, sponsored by the XBRL US nonprofit organization, which creates and maintains financial data formats that are used to enable instant analysis of both private-sector and public-sector financial reports. Blackburn's keynote and demo explained the value of standardized data in financial reporting and predicted the benefits of the universal adoption of this innovation, such cost cutting for municipal bond markets and improvements to better government.

Office Information (FOIA) Illinois statute 5 ILCS 140/4 requires each public body to post specific information regarding the public body as part of the Freedom of Information Act (FOIA). Guides to the Illinois Freedom of Information Act can be found at Illinois Attorney General - Ensuring Open and Honest Government (click on link) The functional subdivision of the auditor’s office is shown in the organizational chart is shown. The total amount of the approved FY 2022 Operating Budget(click on link) for the Will County Auditor’s office is $629,728. The Auditor’s office employs 4 full-time employees and 1 part-time temporary employee as of 12/01/2012. The auditor’s office is located at 302 N. Chicago St., Room 140, Joliet, IL 60432. The county auditor is an independently elected officer responsible for auditing claims of the county, the internal audit of county operations, and reporting to the County Board and the general public. The purpose of the county auditor is set forth by the statute at 55 ILCS 5/Div. 3-1(click on link) which states: The duties of the county auditor shall be to: (a) Audit all claims against the county, and recommend to the county board the payment or rejection of all claims presented. (b) Collect, analyze and preserve statistical and financial information with respect to the cost of operation of the various institutions and facilities maintained, operated or owned by the county. (c) Approve all orders for supplies issued by the various county officers, before the orders are to be placed with the parties to whom the same are to be given. (d) Maintain a file of all contracts entered into by the county board and all authorized county officers, for or on behalf of the county. (e) Report quarterly to the county board the entire financial operations of the county including revenues anticipated and received, expenditures estimated and paid, obligations unpaid, the condition of all funds and appropriations and other pertinent information. The county auditor shall cause to be published in at least one newspaper of general circulation in the county, a notice of the availability of the quarterly report for public inspection in the office of the county auditor. Such notice shall be published within 30 days of the date of the scheduled release of the report. (f) Audit the receipts of all county officers and departments presented for deposit with the county treasurer. (g) Maintain a continuous internal audit of the operations and financial records of the officers, agents or divisions of the county. The county auditor shall have access to all records, documents, and resources necessary for the discharge of this responsibility. (h) Audit the inventory of all real and personal property owned by the county under the control and management of the various officers and departments of the county. (i) Audit the documentation, records, and bases for the amounts billed to the county, as maintained by county vendors, under agreements between the county and its vendors, when those agreements provide that the amounts billed to the county are based upon actual costs incurred by the vendor, or when those agreements include the requirement that the county provide a reimbursement for out‑of‑pocket costs incurred by the vendors. The county auditor shall audit the documentation, records, and bases for the amounts required to be paid to the county under agreements with outside parties, when those amounts are based upon records and documentation generated, compiled, and maintained by the outside party. The vendors and outside parties affected by this Section shall provide to the county auditor, on a timely basis, all records and documents required by the county auditor relative to the county auditor's duties under this subsection. Requests for information and public records The auditor accepts requests to inspect or copy records via U.S. mail, courier, email, personal delivery, and fax. The request does not need to be submitted on a standard form; however, a standard form(click on link) is available. A request may be anonymous. Each public body is required by the Freedom of Information Act (FOIA) to promptly respond to requests for public records within 5 business days, unless properly extended due to statutory reasons . The Freedom of Information Act officer for the auditor is: Cathy Pleasant, Deputy Auditor Will County Office Building 302 N. Chicago St. Joliet, Illinois 60432 (815) 740-4609 (815) 740-4319 FAX cpleasant@willcountyillinois.com Contact the Will County Auditor's Office: Phone: (815) 740-4609 Fax: (815) 740-4319 Email: wcauditor@willcountyillinois.com Business Hours: Monday through Friday, 8:30 am to 4:30 pm Will County Auditor's Office is located at: 302 N. Chicago Street Joliet, IL 60432-4059

Auditor Local Internship Program In this internship program, the Will County Auditor Office continues to develop and expand upon a program that is effective and beneficial. View the INTERN HANDBOOK and please feel free to contact our Office if you have any further questions. Internships are excellent preparation for future jobs and careers in accounting, auditing, government, and business. The Auditor’s Office is looking for students with majors focused in the areas of auditing and accounting. Eligibility requirements vary between colleges/universities. If you are interested, first check with your school's faculty or internship coordinator for requirements and availability. Auditor Intern handbook.pdf

The Will County Auditor's Annual Audit Report and next fiscal year Internal Audit Plan Audit Plan and Reports The County Auditor’s Annual Audit Plan is formed using a risk-based approach. In forming the risk-based plan, the Auditor’s office includes the participation of elected officials, department heads, and county staff. Our goal is to accomplish audits in a timely manner that will: Enhance and protect organizational value of the County of Will by providing risk-based objective assurance, advice, and insight Reduce risk to the County Enhance the efficiency, economy and effectiveness of Will County government Add value and accountability to the County The approach in developing an annual audit plan recognizes the fact that audit resources of personnel and dollars are limited, thus prohibiting one hundred percent audit coverage each year. This constraining factor is the basis and reason for developing a plan based on risk assessment. The Auditor’s office uses the plan to prioritize audits. The County Auditor accomplishes its mission by maintaining integrity, objectivity, and competence to (a) bring a systematic, disciplined approach to assist the County of Will's management in the effective discharge of its responsibilities to establish an appropriate control environment with regards to of the operations, financial systems, information technology and internal accounting controls and (b) provide objective and independent information on the effectiveness and the adequacy of internal controls and governance processes. Will County Audit Approach and Professional Guidance The audit approach is based on Ongoing review of key processes Risk levels Professional auditing standards (IIA , GFOA , AICPA , and GAO ), and legal requirements (local ordinances, state statutes, and federal and state regulations).

Meet the Staff Staff Bios Cathy Pleasant, CGAP Deputy Auditor Telephone: 815-740-8358 Ms. Pleasant is a Certified Government Auditing Professional (CGAP). She graduated from Loyola University of Chicago with a Bachelor of Business Administration in Public Accounting degree and has 25 years of audit and accounting experience. She has previously worked in a large public accounting firm and a Fortune 500 computer corporation before joining the Will County Auditor's office in 1995. During her 18-year tenure at the Will County Auditor's office, Ms. Pleasant has led forensic investigations which have resulted in convictions, serves as the County trainer for the County's computerized financial system, and administers training and access for the County's Purchasing Card Program, for which she has been a chosen speaker for several national executive training conferences. She sits on the County's Committee for the Automation of Accounting and Financial Reporting. She is an active member of the Institute of Internal Auditors (IIA) and the Association of Local Government Auditors. She is currently studying for the Certified Fraud Examiners certification exam. Gloria Martinez, CGAP Internal Auditor Telephone: 815-740-4656 Ms. Gloria Martinez joined the Will County Auditor’s Office as a Staff Auditor in March 2010. Ms. Martinez is Certified Governmental Auditing Professional (CGAP). She has a Bachelor of Science Degree in Technical Management with an emphasis in Accounting from DeVry University. Some of her current responsibilities include auditing and analyzing the County Procurement Card purchases, bank reconciliation process and testing of receipts, assisting in posting reports to the website and training university interns. She completed an Internship at the Will County Building in the Summer of 2009 for the Treasurer’s Office and the Auditor’s Office. She has 20 years of experience as an Administrative Assistant for the Guidance Office and Principal’s Office at Joliet Township High School, Central Campus. She is an active member of the Chicago Chapter of the Institute of Internal Auditors and studying for the Certified Internal Auditor (CIA) examination. Pat Benson Claims Auditor Telephone: 815-740-4609 Ms. Benson has worked in the Will County Auditor’s Office since February 2003, beginning her tenure as an Accounting Assistant. Her current responsibilities include auditing and analyzing of claims, County wire transactions, County Procurement Card purchases; and supervising and training university interns. Before joining the Will County Auditor’s Office, Pat was employed as a Pharmacy Technician and Office Manager for an Independent Pharmacy. She is a member of the Institute of Internal Auditors (IIA).