Chapter 30 — FINANCE

(30 ILCS 5/3-2.3) (Text of Section before amendment by P.A. 104-457) Sec. 3-2.3. Report on Chicago Transit Authority. (a) No less than 60 days prior to the issuance of bonds or notes by the Chicago Transit Authority (referred to as the "Authority" in this Section) pursuant to Sec…

(30 ILCS 5/3-2.4) Sec. 3-2.4. Cybersecurity audit. (a) In conjunction with its annual compliance examination program, the Auditor General shall review State agencies and their cybersecurity programs and practices, with a particular focus on agencies holding large volumes of perso…

(30 ILCS 5/3-20) Sec. 3-20. Spending limitation reports. The Auditor General shall issue reports in accordance with Section 201.5 of the Illinois Income Tax Act. This Section applies through June 30, 2015 or the effective date of a reduction in the rate of tax imposed by subsecti…

(30 ILCS 5/3-3) (from Ch. 15, par. 303-3) Sec. 3-3. Discretionary audits. The Auditor General may initiate and conduct a special audit whenever he determines it to be in the public interest. The Auditor General may initiate and conduct an economy and efficiency audit of a State a…

(30 ILCS 5/3-3A) (from Ch. 15, par. 303-3A) Sec. 3-3A. Federal audits. The Auditor General may conduct, either as a separate post audit or as part of a related authorized post audit, an audit of federally funded programs or activities conducted by or through State agencies if the…

(30 ILCS 5/3-4) (from Ch. 15, par. 303-4) Sec. 3-4. Investigations. The Auditor General shall make such investigations as are directed by either house of the General Assembly or by the Commission in a resolution specifying the acts, transactions or practices to be the subject of …

(30 ILCS 5/3-5) (from Ch. 15, par. 303-5) Sec. 3-5. Special studies for the General Assembly. The Auditor General shall conduct special studies of the obligation, receipt, expenditure and use of public funds of the State at the request of the chairman and minority party spokesman…

(30 ILCS 5/3-5A) Sec. 3-5A. (Repealed). (Source: P.A. 89-70, eff. 6-30-95. Repealed internally, eff. 12-31-96.)

(30 ILCS 5/3-6) (from Ch. 15, par. 303-6) Sec. 3-6. Audit Standards. The Auditor General may adopt regulations establishing post audit standards consistent with Sections 1-13, 1-13.5, and 1-14 of this Act and in accordance with generally accepted government auditing standards. Th…

(30 ILCS 5/3-7) (from Ch. 15, par. 303-7) Sec. 3-7. Regulations - Procedure. (a) The Auditor General may adopt and repeal regulations or amend existing regulations as authorized by this Act with the prior approval of a majority of the members of the Commission in a record vote. R…

(30 ILCS 5/3-8) (from Ch. 15, par. 303-8) Sec. 3-8. Regulations. In addition to regulations otherwise required by this Act, the Auditor General shall adopt regulations governing: (a) the maintenance, disposal and availability for copying of records, work papers and materials in t…

(30 ILCS 5/3-8.5) Sec. 3-8.5. Agency Fee Imposition Report Form. (a) The Auditor General shall develop an Agency Fee Imposition Report Form to be used by all State agencies that impose and collect fees. The form shall provide for the reporting by State agencies of the following: …

(30 ILCS 5/3-9) (from Ch. 15, par. 303-9) Sec. 3-9. Annual review of State accounting and pre-audit system. The Auditor General shall review, annually, the uniform State accounting system prescribed by the State Comptroller. The review shall include a review of the comments, find…

(30 ILCS 5/6-1) (from Ch. 15, par. 306-1) Sec. 6-1. Effect on other laws. The powers and duties of the Auditor General under this Act and the system of audits established by this Act are in addition to any other powers, duties or audits required or authorized by law. Where record…

(30 ILCS 5/6-5) (from Ch. 15, par. 306-5) Sec. 6-5. Effective date. This Act takes effect immediately upon its becoming a law. (Source: P.A. 82-414.)

(30 ILCS 10/1001) (from Ch. 15, par. 1001) Sec. 1001. Short title. This Act may be cited as the Fiscal Control and Internal Auditing Act. (Source: P.A. 86-936.)

(30 ILCS 10/1002) (from Ch. 15, par. 1002) Sec. 1002. Public policy. It is the policy of this State that the chief executive officer of every State agency is responsible for effectively and efficiently managing the agency and establishing and maintaining an effective system of in…

(30 ILCS 10/1003) (from Ch. 15, par. 1003) Sec. 1003. Definitions. (a) "Designated State agencies" include the offices of the Secretary of State, the State Comptroller, the State Treasurer, and the Attorney General, the State Board of Education, the State colleges and universitie…

(30 ILCS 10/2001) (from Ch. 15, par. 2001) Sec. 2001. Program of internal auditing. (a) Each designated State agency as defined in Section 1003(a) shall maintain a full-time program of internal auditing. In the event that a designated State agency is merged, abolished, reorganize…

(30 ILCS 10/2002) (from Ch. 15, par. 2002) Sec. 2002. Qualifications of chief internal auditor. (a) The chief executive officer of each designated State agency shall appoint a chief internal auditor with a bachelor's degree, who is either: (1) a certified internal auditor by exam…

(30 ILCS 10/2003) (from Ch. 15, par. 2003) Sec. 2003. Internal auditing program requirements. (a) The chief executive officer of each designated State agency shall ensure that the internal auditing program includes: (1) A two-year plan, identifying audits scheduled for the pendin…

(30 ILCS 10/2004) (from Ch. 15, par. 2004) Sec. 2004. Consultations by internal auditor. Each chief internal auditor may consult with the Auditor General, the Department of Central Management Services, the Commission on Government Forecasting and Accountability, the appropriation…

(30 ILCS 10/2005) (from Ch. 15, par. 2005) Sec. 2005. Internal Audit Advisory Board. (a) An 11 member Internal Audit Advisory Board is created. (b) The composition of the Board shall be as follows: (1) the chief internal auditor of the Department of Central Management Services; (…

(30 ILCS 10/3001) (from Ch. 15, par. 3001) Sec. 3001. Internal controls required. All State agencies shall establish and maintain a system, or systems, of internal fiscal and administrative controls, which shall provide assurance that: (1) resources are utilized efficiently, effe…

(30 ILCS 10/3002) (from Ch. 15, par. 3002) Sec. 3002. Certification guidelines for chief executive officers. (a) By the next March 1 after the date this Act takes effect, the Comptroller, in consultation with the Director of Central Management Services, shall establish guidelines…

(30 ILCS 10/3003) (from Ch. 15, par. 3003) Sec. 3003. Certification by chief executive officers. (a) By May 1 of each year, each chief executive officer of all State agencies shall, on the basis of an evaluation conducted in accordance with guidelines established under Section 30…

(30 ILCS 10/3004) (from Ch. 15, par. 3004) Sec. 3004. The Supreme Court will establish by its rulemaking authority or by administrative order procedures to annually assess the adequacy of internal controls for State-funded activities of the judicial branch, using procedures consi…

(30 ILCS 15/0.01) (from Ch. 102, par. 4.90) Sec. 0.01. Short title. This Act may be cited as the Public Funds Statement Publication Act. (Source: P.A. 86-1324.)

(30 ILCS 15/1) (from Ch. 102, par. 5) Sec. 1. Except as provided in Section 2.1, each public officer, other than a state officer, (and other than a city or village treasurer or municipal officer who is required by Article 3 of the Illinois Municipal Code, approved May 29, 1961, a…

(30 ILCS 15/2) (from Ch. 102, par. 6) Sec. 2. Except as provided in Section 2.1, such public officer shall also, within 6 months after the expiration of such fiscal year, cause a true, complete and correct copy of such statement to be published one time in an English language new…

(30 ILCS 15/2.1) (from Ch. 102, par. 6.1) Sec. 2.1. In any statement prepared and published under Sections 1 and 2 of this Act, no public officer may disclose the name or address of any person to whom child support or maintenance was paid in accordance with a court order requirin…

(30 ILCS 15/3) (from Ch. 102, par. 7) Sec. 3. The publisher of the newspaper in which a copy of such statement is published shall, within ten days after the publication of such statement, file in the office of the county clerk a certificate of such publication with a printed copy…

(30 ILCS 15/3a) (from Ch. 102, par. 7a) Sec. 3a. In counties having a population of less than 500,000, if any such public officer in the discharge of his or her official duties, receives all or any part of his funds from the county collector, the county treasurer, or the township…

(30 ILCS 15/4) (from Ch. 102, par. 8) Sec. 4. The cost of such publication shall be paid out of the funds of the county, district, city, town, village or other body in which the officer holds office. (Source: Laws 1927, p. 604.)

(30 ILCS 15/4a) (from Ch. 102, par. 8a) Sec. 4a. The provisions of this Act do not apply to any school board or school district which is subject to the provisions of Section 10-17 of The School Code, as now or hereafter amended, nor shall any provisions of this Act apply to the t…

(30 ILCS 15/5) (from Ch. 102, par. 9) Sec. 5. Any public officer, or any publisher, subject to this Act, failing, neglecting or refusing to discharge any duty imposed upon him by this Act shall, for each offense, forfeit the sum of not less than $25 nor more than $500 to be recov…

(30 ILCS 15/6) (from Ch. 102, par. 10) Sec. 6. Misdemeanor-Sentence. In addition to the sentences provided for in the foregoing section, any public officer, including any county collector or any county treasurer, or any publisher, subject to the provisions of this Act, failing, n…

(30 ILCS 20/0.01) (from Ch. 102, par. 19.9) Sec. 0.01. Short title. This Act may be cited as the Public Funds Accounting Act. (Source: P.A. 86-1324.)

(30 ILCS 20/1) (from Ch. 102, par. 20) Sec. 1. It is hereby made the duty of all officers or agents of public or municipal bodies of this state, who receive any funds, monies, or other things of value, by virtue of their offices or positions, except treasurers, to keep an account…

(30 ILCS 20/2) (from Ch. 102, par. 21) Sec. 2. County treasurers and ex-officio county collectors of taxes and special assessments, in addition to present requirements, shall make a written report to the county boards of their respective counties quarterly, or oftener if so direc…

(30 ILCS 20/3) (from Ch. 102, par. 22) Sec. 3. It is hereby made the duty of all municipal or public bodies, whose officers or agents receive funds, monies, or other things of value, by virtue of their offices or positions, to provide the forms for the entry or recording of recei…

(30 ILCS 20/4) (from Ch. 102, par. 23) Sec. 4. No funds, monies, or other things of value, in the hands of the treasurer of any public or municipal corporation, shall be paid out, disbursed or delivered, except upon warrant, draft, electronic funds transfer, or order signed and c…

(30 ILCS 20/5) (from Ch. 102, par. 24) Sec. 5. All records of receipts and disbursements by county treasurers and ex-officio county collectors, including paid or cancelled checks, warrants, orders, drafts or vouchers, and other evidences, shall be preserved and turned over to the…

(30 ILCS 20/6) (from Ch. 102, par. 25) Sec. 6. The violation of any provision of this act is a petty offense, where the violation is neither intentional nor habitual. If the violation is intentional or habitual, it is a Class 4 felony. (Source: P.A. 77-2830.)

(30 ILCS 20/7) (from Ch. 102, par. 26) Sec. 7. The payments and the reports required by this act shall be public records and be subject to reasonable inspection by members of the public. (Source: Laws 1935, p. 1008.)

(30 ILCS 20/8) (from Ch. 102, par. 27) Sec. 8. Where officers are authorized by the constitution to retain their salaries out of the fees, perquisites and emoluments of their offices, this act shall apply only to the amount of such fees, perquisites and emoluments above the amoun…

(30 ILCS 20/9) (from Ch. 102, par. 28) Sec. 9. All ex-officers or ex-agents of public or municipal bodies of this state, within one month after this act is in force, who have not already accounted for and paid over or delivered to the treasurer funds, monies, or other things of v…

(30 ILCS 25/3-1) Sec. 3-1. Short title. This Article may be cited as the Public Accountability and Performance System Act. (Source: P.A. 96-45, eff. 7-15-09.)

(30 ILCS 25/3-10) Sec. 3-10. Definitions. In this Article: "State agency" has the same meaning as defined in Section 1-7 of the Illinois State Auditing Act. "Quality management, accountability, and performance system" means a nationally recognized integrated, interdisciplinary sy…

(30 ILCS 25/3-15) Sec. 3-15. Performance system; requirements. (a) State agencies may develop and implement a quality management, accountability, and performance system to improve the public services they provide. A quality management, accountability, and performance system shall…