ADMINISTRATIVE CODE

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  3. TITLE 74: PUBLIC FINANCE
  4. CHAPTER III: AUDITOR GENERAL
TITLE 74: PUBLIC FINANCE
CHAPTER III: AUDITOR GENERAL
PART 440 CODE OF RULES
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SUBPART A: STANDARDS OF CONSTRUCTION FOR RULES

Section 440.10 Introduction
Section 440.20 General Provisions

SUBPART B: DEFINITIONS

Section 440.110 Introduction
Section 440.120 General Provisions
Section 440.130 Abbreviations
Section 440.140 Specific Definitions

SUBPART C: CLARIFICATIONS CONCERNING THE DEFINITION OF FINANCIAL AUDIT OR COMPLIANCE AUDIT

Section 440.210 Introduction
Section 440.220 Clarification

SUBPART D: PUBLIC PETITIONS REQUESTING RULEMAKING ACTIONS BY THE OFFICE OF THE AUDITOR GENERAL

Section 440.310 Introduction
Section 440.320 General Provisions
Section 440.330 Procedures

SUBPART E: CONTRACTUAL PERSONAL SERVICES

Section 440.410 Introduction
Section 440.420 General Provisions

SUBPART F: OATHS

Section 440.510 Introduction
Section 440.520 General Provisions

SUBPART G: SUBPOENAS

Section 440.610 Introduction
Section 440.620 General Provisions

SUBPART H: DEPOSITIONS

Section 440.710 Introduction
Section 440.720 General Provisions
Section 440.730 Procedure

SUBPART I: FINANCIAL ADMINISTRATION OF THE STATE AUDIT ADVISORY BOARD

Section 440.810 Introduction (Repealed)
Section 440.820 Financial Provisions (Repealed)

SUBPART J: FRAUD REPORTING

Section 440.910 Methods of Receiving Fraud Allegations
Section 440.920 Definition of Fraud
Section 440.930 Review of Allegations
Section 440.940 Availability of Information
AUTHORITY: Implementing and authorized by Sections 3-6 and 2-15 of the Illinois State Auditing Act [30 ILCS 5/3-6] and [30 ILCS 5/2-15].
SOURCE: Rules and Regulations of the Auditor General filed and effective February 1, 1976; amended at 2 Ill. Reg. 46, p. 17, effective November 17, 1978; amended at 3 Ill. Reg. 5, p. 860, effective February 2, 1979; amended at 3 Ill. Reg. 50, p. 195, effective December 13, 1979; amended at 4 Ill. Reg. 49, p. 91, effective November 21, 1980; codified at 5 Ill. Reg. 10584; amended at 6 Ill. Reg. 12253, effective September 24, 1982; amended at 20 Ill. Reg. 730, effective January 31, 1996; amended at 24 Ill. Reg. 2321, effective February 7, 2000; amended at 30 Ill. Reg. 2280, effective February 20, 2006; amended at 36 Ill. Reg. 8246, effective May 18, 2012; amended at 49 Ill. Reg. 15700, effective November 25, 2025.