TITLE 74: PUBLIC FINANCE
CHAPTER III: AUDITOR GENERAL
PART 420 CODE OF REGULATIONS


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SUBPART A: STANDARDS OF CONSTRUCTION FOR REGULATIONS

SUBPART B: DEFINITIONS

SUBPART C: INVESTIGATIONS

SUBPART D: STANDARDS APPLICABLE TO AUDITS AND ATTESTATION ENGAGEMENTS OF ILLINOIS STATE GOVERNMENTAL ORGANIZATIONS AND PROGRAMS AND TO AUDITS AND ATTESTATION ENGAGEMENTS CONDUCTED BY STATE AGENCIES OF LOCAL AND PRIVATE AGENCIES

SUBPART E: FREQUENCY OF MANDATORY FINANCIAL AUDITS, COMPLIANCE AUDITS OR OTHER ATTESTATION ENGAGEMENTS

SUBPART F: REVIEW OF RECEIPT OR COLLECTION OF STATE REVENUE BY STATE AGENCIES

SUBPART G: MAINTENANCE OF INFORMATION

SUBPART H: CONSULTATIONS AND RESPONSES TO FINDINGS


AUTHORITY: Subparts A and B implementing and authorized by Section 3-7 of the Illinois State Auditing Act [30 ILCS 5/3-7]; Subpart C implementing and authorized by Sections 3-8(b), 3-8(c), and 3-8(d) of the Illinois State Auditing Act [30 ILCS 5/3-8(b), 3-8(c), and 3-8(d)]; Subpart D implementing and authorized by Section 3-6 of the Illinois State Auditing Act [30 ILCS 5/3-6]; Subpart E implementing and authorized by Section 3-8 of the Illinois State Auditing Act [30 ILCS 5/3-8]; Subpart G implementing and authorized by Sections 3-7, 3-8(a), and 3-11 of the Illinois State Auditing Act [30 ILCS 5/3-7, 3-8(a) and 3-11]; Subpart H implementing and authorized by Sections 3-7, 3-8(c), and 3-8(d) of the Illinois State Auditing Act [30 ILCS 5/3-7, 3-8(c) and 3-8(d)].

SOURCE: Rules and Regulations of the Auditor General filed March 8, 1976, effective March 18, 1976, and amended: effective April 15, 1976; effective September 1, 1976; amended at 3 Ill. Reg. 5, p. 865, effective January 27, 1979; amended at 3 Ill. Reg. 5, p. 868, effective January 27, 1979; amended at 3 Ill. Reg. 15, p. 107, effective April 12, 1979; amended at 3 Ill. Reg. 34, p. 99, effective August 20, 1979; amended at 3 Ill. Reg. 48, p. 138, effective November 29, 1979; amended at 4 Ill. Reg. 40, p. 49, effective September 19, 1980; codified at 5 Ill. Reg. 10575; amended at 6 Ill. Reg. 2587, effective March 10, 1982; amended at 7 Ill. Reg. 1216, effective February 5, 1983; amended at 7 Ill. Reg. 6475, effective May 15, 1983; amended at 7 Ill. Reg. 6481, effective May 15, 1983; amended at 8 Ill. Reg. 7214, effective May 25, 1984; amended at 8 Ill. Reg. 17244, effective September 15, 1984; amended at 14 Ill. Reg. 15327, effective September 10, 1990; amended at 15 Ill. Reg. 3429, effective March 1, 1991; amended at 20 Ill. Reg. 701, effective January 31, 1996; amended at 30 Ill. Reg. 2260, effective February 20, 2006; amended at 32 Ill. Reg. 16372, effective October 10, 2008.