Chapter 30 — FINANCE

(30 ILCS 5/1-1) (from Ch. 15, par. 301-1) Sec. 1-1. Short title. This Act shall be known and may be cited as the Illinois State Auditing Act. (Source: P.A. 78-884.)

(30 ILCS 5/1-10) (from Ch. 15, par. 301-10) Sec. 1-10. "Commission" means the Legislative Audit Commission. (Source: P.A. 78-884.)

(30 ILCS 5/1-12) (from Ch. 15, par. 301-12) Sec. 1-12. Post audit or audit. "Post audit" or "audit" means a post facto examination of books, documents, records, and other evidence relating to the obligation, receipt, expenditure or use of public funds of the State, including gove…

(30 ILCS 5/1-13) (from Ch. 15, par. 301-13) Sec. 1-13. Compliance audit. "Compliance audit" means an attestation engagement that either examines, reviews, or entails performing agreed-upon procedures on a subject matter or an assertion about a subject matter and reporting on the …

(30 ILCS 5/1-13.5) Sec. 1-13.5. Financial audit. "Financial audit" means a post audit primarily concerned with providing reasonable assurance about whether financial statements are presented fairly in all material respects in conformity with generally accepted accounting principl…

(30 ILCS 5/1-14) (from Ch. 15, par. 301-14) Sec. 1-14. Performance audit. "Performance audit" means an objective and systematic examination of evidence in order to provide an independent assessment of the performance and management of a program against objective criteria. Perform…

(30 ILCS 5/1-15) (from Ch. 15, par. 301-15) Sec. 1-15. (Repealed). (Source: P.A. 80-533. Repealed by P.A. 93-630, eff. 12-23-03.)

(30 ILCS 5/1-16) (from Ch. 15, par. 301-16) Sec. 1-16. Special audit. "Special audit" means a financial audit, a compliance audit, or other attestation engagement of limited scope. (Source: P.A. 93-630, eff. 12-23-03.)

(30 ILCS 5/1-17) (from Ch. 15, par. 301-17) Sec. 1-17. "Investigation" means an inquiry into specified acts or allegations of impropriety, malfeasance, misfeasance or nonfeasance in the obligation, expenditure, receipt or use of public funds of the State, or into specified financ…

(30 ILCS 5/1-18) (from Ch. 15, par. 301-18) Sec. 1-18. "Public funds of the State" has the meaning ascribed to that term in Article VIII of the Constitution. (Source: P.A. 78-884.)

(30 ILCS 5/1-19) (from Ch. 15, par. 301-19) Sec. 1-19. "Constitution" means the Constitution of the State of Illinois of 1970. (Source: P.A. 78-884.)

(30 ILCS 5/1-2) (from Ch. 15, par. 301-2) Sec. 1-2. Purpose and construction. (a) This Act implements Article VIII, Section 3 of the Constitution, and shall be construed in furtherance of those provisions. (b) This Act is intended to provide a comprehensive and thorough post audi…

(30 ILCS 5/1-20) (from Ch. 15, par. 301-20) Sec. 1-20. "Agency" includes State agencies, local government agencies, and private agencies, unless the context clearly requires a different meaning. (Source: P.A. 78-884.)

(30 ILCS 5/1-3) (from Ch. 15, par. 301-3) Sec. 1-3. Definitions. For purposes of this Act, the terms defined in the succeeding Sections of this Article have the meanings ascribed to them in those Sections. (Source: P.A. 78-884.)

(30 ILCS 5/1-4) (from Ch. 15, par. 301-4) Sec. 1-4. "Auditor General" means the officer appointed by the General Assembly pursuant to paragraph (a) of Section 3 of Article VIII of the Constitution. (Source: P.A. 78-884.)

(30 ILCS 5/1-5) (from Ch. 15, par. 301-5) Sec. 1-5. "Deputy Auditor General" means the officer or officers established in Section 2-8 of this Act. (Source: P.A. 88-504.)

(30 ILCS 5/1-6) (from Ch. 15, par. 301-6) Sec. 1-6. "Office of Auditor General" means, as the context may require, the Auditor General, any Deputy Auditor General and all employees and agents of the Auditor General, the equipment and facilities maintained by the Auditor General, …

(30 ILCS 5/1-7) (from Ch. 15, par. 301-7) Sec. 1-7. "State agencies" means all officers, boards, commissions and agencies created by the Constitution, whether in the executive, legislative or judicial branch, but other than the circuit court; all officers, departments, boards, co…

(30 ILCS 5/1-8) (from Ch. 15, par. 301-8) Sec. 1-8. "Local government agencies" means school districts, units of local government and their officers, boards of election commissioners and the circuit courts, which obligate, receive or use public funds of the State. (Source: P.A. 7…

(30 ILCS 5/1-9) (from Ch. 15, par. 301-9) Sec. 1-9. "Private agencies" means persons, corporations, agencies, associations, institutions or other entities which are not governmental bodies but which obligate, receive or use public funds of the State by grant, appropriation or oth…

(30 ILCS 5/2-1) (from Ch. 15, par. 302-1) Sec. 2-1. Qualifications. The Auditor General must be a person qualified under the Constitution and determined by the General Assembly to be experienced and competent in governmental auditing, financial management, or government operation…

(30 ILCS 5/2-10) (from Ch. 15, par. 302-10) Sec. 2-10. Employees. (a) The Auditor General may hire employees as may be necessary and appropriate to carry out his duties. Employees of the Auditor General shall not be subject to the Personnel Code. (b) The Auditor General shall fix…

(30 ILCS 5/2-11) (from Ch. 15, par. 302-11) Sec. 2-11. Special assistant auditors. (a) The Auditor General may contract with certified public accountants licensed in Illinois, qualified management consultants, attorneys licensed in Illinois, and other persons or firms necessary t…

(30 ILCS 5/2-12) (from Ch. 15, par. 302-12) Sec. 2-12. Rules. (a) The Auditor General may adopt rules governing the operation of the office as may be necessary or advisable in the execution of his duties, except on subjects where this Act requires or authorizes the adoption of re…

(30 ILCS 5/2-13) (from Ch. 15, par. 302-13) Sec. 2-13. Financial records-Audit of office. (a) The Auditor General shall maintain an accounting system and books and records relating to the financial transactions of his office. All such systems, books and records shall comply with …

(30 ILCS 5/2-14) (from Ch. 15, par. 302-14) Sec. 2-14. Salaries. (a) The Auditor General shall receive an annual salary of $76,991 or as set by the Compensation Review Board, whichever is greater. (b) Each Deputy Auditor General shall receive an annual salary of $71,576 or an amo…

(30 ILCS 5/2-15) Sec. 2-15. Fraud hot line. The Office of the Auditor General shall operate a toll-free telephone hot line for the public to report allegations of fraud in the executive branch of State government. The Office may conduct audits concerning alleged fraud and, in app…

(30 ILCS 5/2-16) Sec. 2-16. Contract aspirational goals. The Auditor General shall establish aspirational goals for contract awards substantially in accordance with the Business Enterprise for Minorities, Women, and Persons with Disabilities Act, unless otherwise governed by othe…

(30 ILCS 5/2-2) (from Ch. 15, par. 302-2) Sec. 2-2. Term of office. The Auditor General shall serve for a term of 10 years, each Auditor General's term commencing with the effective date of his appointment. At the conclusion of his term, the Auditor General becomes Acting Auditor…

(30 ILCS 5/2-20) Sec. 2-20. Certification of federal waivers and amendments to the Illinois Title XIX State plan. (a) No later than August 1, 2012, the Department shall file a report with the Auditor General, the Governor, the Speaker of the House of Representatives, the Minority…

(30 ILCS 5/2-27) Sec. 2-27. Certification of Community Care Program reform implementation. (a) No later than July 1, 2013, the Department on Aging shall file a report with the Auditor General, the Governor, the Speaker of the House of Representatives, the Minority Leader of the H…

(30 ILCS 5/2-3) (from Ch. 15, par. 302-3) Sec. 2-3. Appointment-Procedure. (a) Except as may otherwise be provided by the Joint Rules of the General Assembly: (1) Upon the creation of a vacancy in the office of Auditor General, the Commission shall diligently search out qualified…

(30 ILCS 5/2-4) (from Ch. 15, par. 302-4) Sec. 2-4. Oath. Each prospective Auditor General, before taking office, shall take and subscribe to the oath or affirmation prescribed by Section 3 of Article XIII of the Constitution, an executed copy of which shall be filed with the Sec…

(30 ILCS 5/2-5) (from Ch. 15, par. 302-5) Sec. 2-5. Vacancy-Acting Auditor General. (a) A vacancy in the office of Auditor General occurs upon: (1) the death or resignation of the Auditor General; (2) the disqualification of the Auditor General pursuant to Sections 1 or 2 of Arti…

(30 ILCS 5/2-6) (from Ch. 15, par. 302-6) Sec. 2-6. Removal for cause. (a) Cause for removal includes incompetence, neglect of duty, malfeasance in office, and violation of the prohibitions of Section 2-7 of this Act. (b) Unless otherwise provided by the Joint Rules of the Genera…

(30 ILCS 5/2-7) (from Ch. 15, par. 302-7) Sec. 2-7. Prohibitions. Neither the Auditor General nor any Deputy Auditor General may: (a) become a candidate for any elective public office; (b) hold any other public office, by appointment or otherwise, except for appointments on gover…

(30 ILCS 5/2-8) (from Ch. 15, par. 302-8) Sec. 2-8. Deputy Auditor General. (a) There are created 2 positions of Deputy Auditor General. Each person appointed as a Deputy Auditor General shall be an officer in the office of Auditor General. Each Deputy Auditor General shall be ap…

(30 ILCS 5/2-8.1) Sec. 2-8.1. Actuarial Responsibilities. (a) The Auditor General shall contract with or hire an actuary to serve as the State Actuary. The State Actuary shall be retained by, serve at the pleasure of, and be under the supervision of the Auditor General and shall …

(30 ILCS 5/2-9) (from Ch. 15, par. 302-9) Sec. 2-9. Office of Auditor General. The Auditor General shall maintain his principal office in Springfield, and may maintain such other offices as may be necessary. The Auditor General may purchase or lease equipment and supplies as may …

(30 ILCS 5/3-1) (from Ch. 15, par. 303-1) (Text of Section before amendment by P.A. 104-457) Sec. 3-1. Jurisdiction of Auditor General. The Auditor General has jurisdiction over all State agencies to make post audits and investigations authorized by or under this Act or the Const…

(30 ILCS 5/3-1.5) Sec. 3-1.5. (Repealed). (Source: P.A. 97-971, eff. 1-1-13. Repealed internally, eff. 12-31-19.)

(30 ILCS 5/3-11) (from Ch. 15, par. 303-11) Sec. 3-11. Maintenance of records. All records, files, work papers and other material maintained by the Auditor General shall be available for public inspection, except as otherwise provided by regulation or to the extent that informati…

(30 ILCS 5/3-12) (from Ch. 15, par. 303-12) Sec. 3-12. Cooperation of State agencies. All State agencies and their officers and employees shall promptly comply with, and aid and assist the Auditor General in the exercise of his or her powers and duties under this Act and the regu…

(30 ILCS 5/3-13) (from Ch. 15, par. 303-13) Sec. 3-13. Oaths, depositions and subpoenas. The Auditor General, or any person designated by him for that purpose, may administer oaths or affirmations and take the deposition or testimony of any person. Subpoenas to compel the attenda…

(30 ILCS 5/3-14) (from Ch. 15, par. 303-14) Sec. 3-14. Audit reports. Upon completion of any audit the Auditor General shall issue an audit report which shall include: a precise statement of the scope of the audit or review, a statement of the material findings resulting from the…

(30 ILCS 5/3-15) (from Ch. 15, par. 303-15) Sec. 3-15. Reports of Auditor General. By March 1, each year, the Auditor General shall submit to the Commission, the General Assembly and the Governor an annual report summarizing all audits, investigations and special studies made und…

(30 ILCS 5/3-1A) (from Ch. 15, par. 303-1A) Sec. 3-1A. In addition to the regular audits required by this Act, the Auditor General shall have the power to audit, investigate and approve all spending during the period of July 1, 1984 through September 30, 1984, by those committees…

(30 ILCS 5/3-2) (from Ch. 15, par. 303-2) Sec. 3-2. Mandatory and directed post audits. The Auditor General shall conduct a financial audit, a compliance audit, or other attestation engagement, as is appropriate to the agency's operations under generally accepted government audit…

(30 ILCS 5/3-2.1) (from Ch. 15, par. 303-2.1) Sec. 3-2.1. Change over audit. The Auditor General shall conduct a change over audit of the State Treasurer's accounts at the conclusion of each term of office of the State Treasurer or, in the case of successive terms by a State Trea…

(30 ILCS 5/3-2.2) Sec. 3-2.2. Compliance with the State Employment Records Act. (a) The required compliance audit of each State agency shall include a determination of whether that agency has complied with the requirements of the State Employment Records Act. (b) If the Auditor G…