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(15 ILCS 405/9)
(from Ch. 15, par. 209)
Warrants; vouchers; preaudit.
(a) No payment may be made from
public funds held by the State Treasurer in or outside of the State
treasury, except by warrant drawn by the Comptroller and presented by
him to the treasurer to be countersigned except for payments made pursuant
to Section 9.03 or 9.05 of this Act.
(b) No warrant for the payment of money by the State Treasurer may be
drawn by the Comptroller without the presentation of itemized vouchers
indicating that the obligation or expenditure is pursuant to law and
authorized, and authorizing the Comptroller to order payment.
(b-1) An itemized voucher for under $5 that is presented to the Comptroller for payment shall not be paid except through electronic funds transfer. This subsection (b-1) does not apply to (i) vouchers presented by the legislative branch of State government, (ii) vouchers presented by the State Treasurer's Office for the payment of unclaimed property claims authorized under the Uniform Disposition of Unclaimed Property Act, or (iii) vouchers presented by the Department of Revenue for the payment of refunds of taxes administered by the Department.
(c) The Comptroller shall examine each voucher required by law to be filed
with him and determine whether unencumbered appropriations or unencumbered
obligational or expenditure authority other than by appropriation are
legally available to incur the obligation or to make the expenditure of public
funds. If he determines that
unencumbered appropriations or other obligational or expenditure
authority are not available from which to incur the obligation or make
the expenditure, the Comptroller shall refuse to draw a warrant.
(d) The Comptroller shall examine each voucher and all other documentation
required to accompany the voucher, and shall ascertain whether the voucher
and documentation meet all requirements established by or pursuant to law.
If the Comptroller determines that the voucher and documentation do not
meet applicable requirements established by or pursuant to law, he shall
refuse to draw a warrant. As used in this Section, "requirements established
by or pursuant to law" includes statutory enactments and requirements established
by rules and regulations adopted pursuant to this Act.
(e) Prior to drawing a warrant, the Comptroller may review the voucher,
any documentation accompanying the voucher, and any other documentation
related to the transaction on file with him, and determine if the transaction
is in accordance with the law. If based on his review the Comptroller has
reason to believe that such transaction is not in accordance with the law,
he shall refuse to draw a warrant.
(f) Where the Comptroller refuses to draw a warrant pursuant to this Section,
he shall maintain separate records of such transactions.
(g) State agencies shall have the principal responsibility for the preaudit
of their encumbrances, expenditures, and other transactions as otherwise
required by law.
(Source: P.A. 97-969, eff. 8-16-12; 97-1142, eff. 12-28-12; 98-421, eff. 8-16-13.)