Section 440.10  Introduction

a)         SUBJECT.  This Subpart establishes the standards of construction applicable to all rules promulgated by the Office of the Auditor General (74 Ill. Adm. Code 440).

b)         AUTHORITY.  This Subpart is promulgated under the authority of Section 2-12(a) of the Illinois State Auditing Act [30 ILCS 5/2-12(a)].

c)         INCORPORATIONS.  The following material is incorporated by reference and made a part of this Subpart:

            Definitions (Subpart B of this Part).

d)         EFFECTIVE DATE.  This Subpart becomes effective on February 1, 1976.

(Source:  Amended at 20 Ill. Reg. 730, effective January 31, 1996)

Section 440.20  General Provisions

a)         PLURALS AND SINGULARS. A plural word includes the singular although a singular word does not necessarily include the plural.

b)         MEANING OF HEADNOTES. Titles and headnotes used in rules are editorial devices to aid organization and readability, and do not limit, modify or expand the wording, effect, or meaning of the written provision of the rule.

c)         SEVERABILITY. Should any part of a rule be declared or adjudged invalid, ultra vires, or unconstitutional, such declaration or adjudication shall affect only that part of the rule specifically covered by the declaration or adjudication and shall not affect any other provisions or parts of the rule. The other provisions or parts shall remain in full effect.

d)         STATUTORY RULES OF CONSTRUCTION APPLICABLE. Rules of construction applicable to statutes shall be applicable to the rules of the Office of the Auditor General unless by their nature they are clearly inapplicable or a different standard is specified by or within a rule of the Office of the Auditor General.

e)         AUTHORITY OF ANNOTATIONS. Annotations accompanying rules are not regulatory materials and do not have regulatory authority. They are supplementary reference materials intended to provide historical and operational perspective to the rules and aid readers in understanding and interpreting the rules.

f)         MEASUREMENT OF TIME.

1)         All times are based on the legal local time at Springfield, Illinois.

2)         If a time period is specified in days the first day of the period shall begin at 12:01 A.M., local time, Springfield, Illinois on the day immediately following the day on which the event starting the time period occurs.

3)         If a time period specified in days is shorter than seven days, then Saturdays, Sundays, and State and Federal Holidays are not counted in measuring the time period. In all other cases Saturdays, Sundays and State and Federal Holidays are counted.

4)         If a time period is specified in hours, the first hour of the period shall begin on the next whole hour immediately following the time at which the event starting the time period occurred.

5)         If a specified time period ends on a Saturday, Sunday, or State or Federal Holiday; or at a time which is after 5:00 P.M. local time, Springfield, Illinois, then the end of the time period shall be extended to 9:00 A.M. local time, Springfield, Illinois on the next day immediately following which is not a Saturday, Sunday, or State or Federal Holiday.

6)         Where an event is to start on a specified date the starting time shall be at 12:01 A.M., local time, Springfield, Illinois, on the date specified.

7)         Where an event is to terminate on a specified date the ending time shall be at 5:00 P.M. local time, Springfield, Illinois, on the date specified.

g)         INCORPORATIONS IN RULES. Where materials from other rules or regulations or entire rules or regulations are incorporated by reference into a specific rule, the effect shall be the same as if the text of the incorporated material were written into the rule incorporating the material and without being affected by the status, construction or validity of the rule or regulation being incorporated. Incorporated material shall be read and construed within the context of the rule in which it is incorporated.

Section 440.110  Introduction

a)         SUBJECT.  This Subpart establishes the definitions of words, phrases, terms, and abbreviations used in rules promulgated by the Office of the Auditor General (74 Ill. Adm. Code 440).

b)         AUTHORITY.  This Subpart is promulgated under the authority of Subsection 2-12(a) of the Illinois Auditing Act [30 ILCS 5/2-12(a)].

c)         INCORPORATION.  The following material is incorporated by reference and made a part of this Subpart:  Standards of Construction for Rules (Subpart A of this Part).

d)         EFFECTIVE DATE.  This Subpart becomes effective on February 1, 1976.

(Source:  Amended at 20 Ill. Reg. 730, effective January 31, 1996)

Section 440.120  General Provisions

a)         DEFINITIONS ISAA.  Words which are defined in the Illinois State Auditing Act [30 ILCS 5] have the same meanings when used in this Code of Rules (74 Ill. Adm. Code 440) as they have in the Illinois State Auditing Act unless there is an explicit indication to the contrary.

b)         APPLICATION.

1)         Words defined in this rule, when used in this Code of Rules (74 Ill. Adm. Code 440) shall have the meanings or modifications established in this subpart unless the context clearly requires otherwise or a different definition is explicitly made applicable.

2)         If a word is defined in a particular rule, the definition given in that rule does not necessarily apply when the defined word is used in a different rule, unless there is a specific incorporation.

(Source:  Amended at 20 Ill. Reg. 730, effective January 31, 1996)

Section 440.130  Abbreviations

a)         C.RG.  C.RG means Code of Regulations (74 Ill. Adm. Code 420).

b)         C.RL.  C.RL means Code of Rules (74 Ill. Adm. Code 440).

c)         ISAA.  ISAA means the Illinois State Auditing Act [30 ILCS 5].

(Source:  Amended at 30 Ill. Reg. 2280, effective February 20, 2006)

Section 440.140  Specific Definitions

a)         Code of Regulations.  Code of Regulations means the official compilation of regulations promulgated by the Auditor General and currently in effect (74 Ill. Adm. Code 420).

b)         Code of Rules.  Code of Rules means the official compilation of rules promulgated by the Auditor General and currently in effect (74 Ill. Adm. Code 440).

c)         Officer of the Office of the Auditor General.  Officer of the Office of the Auditor General means any individual designated as a State Auditor, or any Deputy Auditor or other individual empowered by the Auditor General to act with respect to the performance of a specific audit, attestation engagement, study, or investigation.

d)         Rulemaking.  Rulemaking means separately or in combination any processes, procedures, or activities intended to result in, or which result in, a rule or regulation. Rulemaking includes the adoption, amendment, modification, update, suspension, repeal, rescission, or termination of a rule or regulation.

e)         State Auditor.  State Auditor means a State payroll employee of the Office of the Auditor General who has been authorized to conduct audits, attestation engagements, investigations, and studies by the Auditor General, and who has otherwise been appointed State Auditor in accordance with the personnel rules of the Office of the Auditor General.

f)         Word.  Word includes terms, phrases, and abbreviations.

(Source:  Amended at 30 Ill. Reg. 2280, effective February 20, 2006)

Section 440.210  Introduction

a)         Subject.  This subpart establishes clarifications and working interpretations concerning the meaning and requirements of a "financial audit" or "compliance audit."

b)         Authority.  Section 2-12 ISAA [30 ILCS 5/2-12]. This rule is necessary to effectively accomplish the requirements mandated by Sections 3-2,  1-13 and 1-13.5 of ISAA [30 ILCS 5/3-2,  1-13 and 1-13.5].

c)         Effective Date.  This Subpart becomes effective on March 1, 1977.

(Source:  Amended at 30 Ill. Reg. 2280, effective February 20, 2006)

Section 440.220  Clarification

a)         Auditing of Grantees. The scope of any compliance audit conducted by the Auditor General of a State agency that made grants during the audit period will include testing to determine whether the audited agency is auditing the grantees of funds granted by the audited agency for compliance with the terms of the grants and other applicable laws, regulations, and rules and whether the frequency and quality of such audits is generally adequate.

b)         Self Auditing of Grants. The scope of any compliance audit conducted by the Auditor General of a State agency that received grants during the audit period will include testing to determine whether the audited agency is reviewing  grants received by the agency to determine that the grant funds are being used in accordance with grant requirements and applicable state and federal laws, regulations and rules, and whether the frequency and quality of such reviews is generally adequate.

(Source:  Amended at 30 Ill. Reg. 2280, effective February 20, 2006)

Section 440.310  Introduction

a)         SUBJECT.  This Subpart establishes the policy, procedures and forms governing the submission and disposition of requests by the public for rulemaking actions by the Office of the Auditor General.

b)         AUTHORITY.

            Section 5-145, the Illinois Administrative Procedure Act [5 ILCS 100/5-145].

            Section 2-12, ISAA [30 ILCS 5/2-12].

c)         INCORPORATIONS.  The following materials are incorporated by reference and made a part of this Subpart:

1)         Standards of Construction for Rules (Subpart A of this Part).

2)         Definitions (Subpart B of this Part).

d)         EFFECTIVE DATE.  This Subpart becomes effective on February 2, 1979.

(Source:  Amended at 20 Ill. Reg. 730, effective January 31, 1996)

Section 440.320  General Provisions

RIGHT TO PETITION. Any person may petition the Office of the Auditor General to undertake a particular rulemaking action (e.g. adoption, amendment, repeal, etc. of a rule or regulation). For a petition to be officially considered and acknowledged, it must be submitted in accordance with the procedures and requirements of this subpart.

(Source:  Added at 3 Ill. Reg. 5, p. 860, effective February 2, 1979)

Section 440.330  Procedures

a)         SUBMISSION OF PETITIONS.  A petition for a rulemaking action by the Office of the Auditor General must be:

1)         submitted in writing;

2)         delivered to the Office of the Auditor General at its Springfield address; and

3)         in a format covering the information required by this Subpart.

b)         FORM OF PETITIONS.  Each petition requesting a rulemaking action shall be legible and succinct and shall separately provide the following information:

1)         The name of the person submitting the petition and the complete mailing address which the Auditor General should use in directing any correspondence or response to the petition.

2)

A)        If the rulemaking action covered by the petition involves an existing rule or regulation, then the title and number of the rule or regulation involved.

B)        If the rulemaking action does not involve an existing rule or regulation, then a short synopsis of the subject and nature of the rulemaking.

3)         A draft in as much detail as possible of the text of the proposed rulemaking action.

4)         A statement detailing the reasons and basis for the petition and the desirable benefits if the proposed rulemaking is undertaken; and where necessary, an explanation of the key provisions of the proposal.

5)         Any other matters, statements, or information which the petitioner deems desirable.

c)         REVIEW OF PETITIONS.

1)         Each petition submitted to the Office of the Auditor General in accordance with this subpart will be acknowledged to the petitioner at the address specified in the petition. After the petition is reviewed, the petitioner will be sent:

A)        the results of the review;

B)        the final decision of the Office concerning the petition; and

C)        written answer to each specific question asked.

2)         However, as provided by the Illinois Administrative Procedure Act [5 ILCS 100/5-145], if rulemaking action on the petition is not initiated within 30 days of receipt of the petition by the Office of the Auditor General, then the petition shall be deemed denied.

(Source:  Amended at 20 Ill. Reg. 730, effective January 31, 1996)

Section 440.410  Introduction

a)         SUBJECT.  A rule for the appointment of Special Assistant Auditors and/or nonlicensed entities or individuals performing contractual personal services for the Office of the Auditor General.

b)         SCOPE.  This Subpart governs all contracts with individuals and entities performing professional and artistic services for the Office of the Auditor General.

c)         AUTHORITY.  Section 2-12(c)(2), ISAA [30 ILCS 5/2-12(c)(2)].

d)         INCORPORATIONS.  The following materials are incorporated by reference and made a part of this rule:

1)         Standards of Construction for Rules (Subpart A of this Part).

2)         Definitions (Subpart B of this Part).

e)         EFFECTIVE DATE.  This Subpart becomes effective on November 21, 1980.

(Source:  Amended at 24 Ill. Reg. 2321, effective February 7, 2000)

Section 440.420  General Provisions

a)         GENERAL PROVISIONS.

1)         Conflicts.  No Contractor, Subcontractor or associated principal shall have any interest which would conflict in any manner with the performance of the services to be provided under a contract.

2)         Contractual evidence.  All services secured under this subpart shall be the subject of a written contract, which contract shall be duly approved.

3)         Delegations of authority.

Any delegation of authority by the Auditor General to sign, issue or effectuate, in the name of the Auditor General, Requests for Proposals or contracts to hire individuals or entities to assist in accomplishing the responsibilities or programs of the office shall be maintained in writing, signed and dated by the Auditor General, at the office's Springfield location. The form of signature for any delegated authority shall be specified in the document effecting the delegation.

b)         SPECIAL ASSISTANT AUDITORS.

The services of special assistant auditors shall be procured pursuant to the requirements of the Auditor General's Standard Procurement Rules [44 Ill. Adm. Code 500].

(Source:  Amended at 24 Ill. Reg. 2321, effective February 7, 2000)

Section 440.510  Introduction

a)         SUBJECT.  This Subpart establishes:

1)         the basic standards concerning the use of oaths by persons associated with the Office of the Auditor General;

2)         the delegation of the authority to administer oaths; and

3)         the general form of oath to be utilized.

b)         AUTHORITY.  This Subpart is promulgated under the authority of Section 2-12(c)(3) ISAA [30 ILCS 5/2-12(c)(3)].

c)         INCORPORATIONS.  The following materials are incorporated by reference and made a part of this Subpart:

1)         Standards of Construction for Rules (Subpart A of this Part);

2)         Definitions (Subpart B of this Part).

d)         REFERENCES.

            Section 2-11(c) ISAA [30 ILCS 5/2-11(c)].

            Section 2-12(c)(3) ISAA [30 ILCS 5/2-12(c)(3)].

            Section 3-13 ISAA [30 ILCS 5/3-13].

e)         EFFECTIVE DATE.  This Subpart becomes effective on February 1, 1976.

(Source:  Amended at 20 Ill. Reg. 730, effective January 31, 1996)

Section 440.520  General Provisions

a)         Auditor General's Delegation.

1)         The authority of the Auditor General to administer oaths is delegated to all State Auditors and this fact is stated in their identification credentials.

2)         The authority of the Auditor General to administer oaths when delegated to persons who are not State Auditors shall be accomplished only in writing and shall be limited to a specific audit, attestation engagement or investigation.

b)         Administration of Oaths. Oaths when administered by the Office of the Auditor General shall be administered in the same manner as customarily used or accepted in courts of law.

c)         Form of Oath for Oral Testimony. A verbal oath administered by persons associated with the Office of the Auditor General shall be in substantially the following form:

d)         Form of Affirmation for Oral Testimony. A verbal affirmation administered by persons associated with the Office of the Auditor General shall be in substantially the following form:

e)         Form of Oath or Affirmation for Written Statement. The following form of oath (affirmation) may be used on written statements:

f)         Form of Oath or Affirmation for Affidavit. The following language will be used in an affidavit taken by persons associated with the Office of the Auditor General:

g)         Variations to Forms of Oaths and Affirmations. Additions to or modification of the forms of an oath and affirmation provided in this rule may be made, in the discretion of the administering officer, where necessary for accuracy, preciseness or clarity or because of special circumstances.

(Source:  Amended at 30 Ill. Reg. 2280, effective February 20, 2006)

Section 440.610  Introduction

a)         SUBJECT.  This Subpart establishes:

1)         the basic policies and procedures concerning the issuance of subpoenas; and

2)         the general form and content of subpoenas.

b)         AUTHORITY.  This Subpart is promulgated under the authority of Section 2-12(c)(4) ISAA [30 ILCS 5/2-12(c)(4)].

c)         INCORPORATIONS.  The following materials are incorporated by reference and made a part of this Subpart:

1)         Standards of Construction for Rules (Subpart A of this Part).

2)         Definitions (Subpart B of this Part).

d)         REFERENCES.

            Section 2-12(c)(4) ISAA [30 ILCS 5/2-12(c)(4)].

            Section 3-13 ISAA [30 ILCS 5/3-13].

e)         EFFECTIVE DATE.  This Subpart becomes effective on February 1, 1976.

(Source:  Amended at 20 Ill. Reg. 730, effective January 31, 1996)

Section 440.620  General Provisions

a)         REQUESTS FOR SUBPOENAS.  Any State Auditor or Special Assistant Auditor of the Office of the Auditor General may request the issuance of a subpoena by directing a request, in writing, to the Auditor General. Such requests will be in a form and contain such information as specified by the Auditor General.

b)         ISSUANCE OF SUBPOENAS.  Subpoenas will be issued by the Auditor General or a Deputy Auditor General only upon review of an appropriate request. Subpoenas will be executed in two or more original copies, marked "first duplicate original," "second duplicate original," etc. each signed by the Auditor General or a Deputy Auditor General. The executed subpoenas shall be delivered to the requesting party for service.

c)         SERVICE OF SUBPOENA.  Subpoenas may be served by any person who is over age 18 years. Service may be made:

1)         If the person being served is an individual, by personal delivery of an executed original to the individual, or by leaving an executed original at the individual's usual place of abode, with some person of the family, who is age 13 years or older, provided the server also sends a copy of the subpoena, postage prepaid addressed to the individual at the individual's usual place of abode.

2)         If the person being served is a corporation, by leaving an executed original with the registered agent or officer or agent of the corporation.

3)         If the person being served is an entity other than a corporation or an individual, by leaving an executed original with any officer, partner, associate, or agent of the entity.

4)         By mailing an executed original by certified mail, return receipt requested, and postage prepaid, to the person to be served at the person's principal place of business or principal office or in the case of an individual at the individual's principal place of abode.

d)         RETURN OF SERVICE OF SUBPOENA.  After a subpoena is served, the server shall execute and have acknowledged before a person authorized to administer oaths, the Certificate of Service on the original retained by the server and return it to the individual in charge of the Post Audit or Investigation.

e)         ENFORCEMENT.  When a person fails to comply with a subpoena, the individual in charge of the post audit or investigation shall send to the Chief Legal Counsel a notice of failure to comply accompanied by the duplicate original subpoena showing service together with a request for further action by the Auditor General or other recommendations.

f)         WITNESS FEES AND MILEAGE.

1)         Persons complying with a subpoena of the Office of the Auditor General will be paid attendance costs as provided by statute for civil cases in Illinois Circuit Courts.

2)         State employees will be asked to waive witness fees and mileage if they appear as witnesses during their regular working hours and within their regularly assigned work district.

g)         SUBPOENA FORM.  Subpoenas issued by the Office of the Auditor General shall be in a form specified by the Auditor General.

(Source:  Amended at 20 Ill. Reg. 730, effective January 31, 1996)

Section 440.710  Introduction

a)         SUBJECT.  This Subpart establishes:

1)         the basic policies, procedures and guidelines concerning the taking of depositions by State Auditors and Special Assistant Auditors;

2)         the procedure for a service of a Notice of Deposition.

b)         AUTHORITY.  Sections 2-12(c)(1) and (3), ISAA [30 ILCS 5/2-12(c)(1) and (3)].

c)         INCORPORATIONS.  The following materials are incorporated by reference and made a part of this Subpart:

1)         Standards of Construction for Rules (Subpart A of this Part).

2)         Definitions (Subpart B of this Part).

d)         REFERENCES.

            Sections 2-12(c)(1) and (3), ISAA [30 ILCS 5/2-12(c)(1) and (3)].

            Section 3-13, ISAA [30 ILCS 5/3-13].

e)         EFFECTIVE DATE. This Subpart becomes effective on December 13, 1979.

(Source:  Amended at 20 Ill. Reg. 730, effective January 31, 1996)

Section 440.720  General Provisions

a)         USE OF DEPOSITION AUTHORITY.  Depositions upon oral examination may be taken when, in the opinion of an audit Director, the need to preserve statements or the interrogation of a person under oath is essential to the conduct of an audit or upon direction of the Auditor General.

b)         PERSONS BEFORE WHOM DEPOSITIONS MAY BE TAKEN.  Depositions may be taken before a State Auditor, a Special Assistant Auditor, or an officer authorized to administer oaths by the laws of the State of Illinois or the United States.

c)         WHERE DEPOSITION TAKEN.  A deposition may be taken at the office of any State agency where the witness is employed, or in the case of a person other than a State employee, in a suitable location selected by the State Auditor or Special Assistant Auditor in the county in which the person resides.

d)         RECORD OF EXAMINATION:  OATH.  The person before whom the deposition is taken shall put the witness on oath and shall personally, or by someone acting under that person's direction and in that person's presence, record the testimony of the witness. The testimony shall be taken stenographically or by sound recording service, and upon agreement of the parties may be taken by audio visual recording device. The testimony shall be transcribed at the request of any party. Objections made at the time of the examination shall be included in the deposition.

e)         SCOPE OF EXAMINATION.  The witness in a deposition may be examined regarding any matter within the scope of a post audit or investigation. No rules of evidence need be observed.

f)         FEES AND CHARGES.

1)         The Auditor General's office shall pay the fees of the witness and the charges of the recorder or stenographer for attending.

2)         The witnesses who are State employees shall not be entitled to a witness or travel fee. Witnesses other than State employees shall be paid the witness and travel fees provided by statute for civil cases in Illinois Circuit Courts.

g)         COPIES.  Upon payment of reasonable charges therefor the recorder or stenographer shall furnish a copy of the deposition to the witness.

h)         FAILURE OF STATE EMPLOYEE TO RESPOND TO SUBPOENA FOR DEPOSITION.  In addition to any other remedy provided by law, the Auditor General shall report the failure by a State official or employee to respond to a subpoena issued by his office as an instance of failure to cooperate by a State agency pursuant to Section 3-12, ISAA [30 ILCS 5/3-12].

(Source:  Amended at 20 Ill. Reg. 730, effective January 31, 1996)

Section 440.730  Procedure

a)         NOTICE OF DEPOSITION.  All Notices of Deposition shall be by service of a Subpoena for Deposition issued and served in accordance with Subpart G of this Part.

b)         SUBPOENA FOR DEPOSITION FORM.  Subpoena for Deposition issued by the Office of the Auditor General shall be in the form specified by the Auditor General.

(Source:  Amended at 20 Ill. Reg. 730, effective January 31, 1996)

Section 440.810  Introduction (Repealed)

(Source:  Repealed at 6 Ill. Reg. 12253, effective September 24, 1982)

Section 440.820  Financial Provisions (Repealed)

(Source:  Repealed at 6 Ill. Reg. 12253, effective September 24, 1982)

Section 440.910  Methods of Receiving Fraud Allegations

a)         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 [30 ILCS 5/2-15].

b)         Fraud allegations should be reported:

1)         by toll free telephone to the Auditor General's Hotline at 855-217-1895 or (TTY) at 888-261-2887; or

2)         by submitting the on-line form on the Auditor General's website at www.auditor.illinois.gov.

c)         Fraud allegations may also be reported by U.S. Mail to Fraud Hotline, Auditor General's Office, 400 West Monroe Street, Suite 306, Springfield, IL 62704.

(Source:  Amended at 49 Ill. Reg. 15700, effective November 25, 2025)

Section 440.920  Definition of Fraud

"Fraud" is generally defined as an intentional misrepresentation of a material existing fact made by one person to another with knowledge of its falsity and for the purpose of inducing the other person to act, and upon which the other person relies with resulting injury or damage.  Fraud may also be made by an omission or purposeful failure to state material facts, when nondisclosure makes other statements misleading. 

(Source:  Added at 36 Ill. Reg. 8246, effective May 18, 2012)

Section 440.930  Review of Allegations

a)         Allegations will be reviewed to determine whether they:

1)         are sufficiently detailed and supported to enable follow-up;

2)         appear to involve fraud; and

3)         relate to agencies in the Executive branch of State government.

b)         Persons making allegations may remain anonymous.

c)         The Office may conduct audits concerning alleged fraud and, in appropriate circumstances, may refer allegations of fraud to law enforcement authorities or other governmental entities with jurisdiction over the alleged fraud [30 ILCS 5/2-15].

(Source:  Added at 36 Ill. Reg. 8246, effective May 18, 2012)

Section 440.940  Availability of Information

Information received by the Auditor General through fraud allegations that would reveal the identity of a complainant, subject, informant or witness is not subject to disclosure to the public but may be forwarded to other governmental entities, law enforcement and investigatory agencies for possible follow-up.  A summary record of fraud allegations received will be maintained for a minimum period of two years from the date of receipt. 

(Source:  Added at 36 Ill. Reg. 8246, effective May 18, 2012)