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FINANCE - (30 ILCS 5/) Illinois State Auditing Act.
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(30 ILCS 5/Art. III heading) ARTICLE III.
AUDIT OF PUBLIC FUNDS.
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(30 ILCS 5/3-1) (from Ch. 15, par. 303-1) (Text of Section before amendment by P.A. 104-457) Sec. 3-1. Jurisdiction of Auditor General. The Auditor General has jurisdiction over all State agencies to make post audits and investigations authorized by or under this Act or the Constitution. The Auditor General has jurisdiction over local government agencies and private agencies only: (a) to make such post audits authorized by or under | ||
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(b) to make investigations authorized by or under | ||
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(c) to make audits of the records of local government | ||
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In addition to the foregoing, the Auditor General may conduct an audit of the Metropolitan Pier and Exposition Authority, the Regional Transportation Authority, the Suburban Bus Division, the Commuter Rail Division and the Chicago Transit Authority and any other subsidized carrier when authorized by the Legislative Audit Commission. Such audit may be a financial, management or program audit, or any combination thereof. The audit shall determine whether they are operating in accordance with all applicable laws and regulations. Subject to the limitations of this Act, the Legislative Audit Commission may by resolution specify additional determinations to be included in the scope of the audit. In addition to the foregoing, the Auditor General must also conduct a financial audit of the Illinois Sports Facilities Authority's expenditures of public funds in connection with the reconstruction, renovation, remodeling, extension, or improvement of all or substantially all of any existing "facility", as that term is defined in the Illinois Sports Facilities Authority Act. The Auditor General may also conduct an audit, when authorized by the Legislative Audit Commission, of any hospital which receives 10% or more of its gross revenues from payments from the State of Illinois, Department of Healthcare and Family Services (formerly Department of Public Aid), Medical Assistance Program. The Auditor General is authorized to conduct financial and compliance audits of the Illinois Distance Learning Foundation and the Illinois Conservation Foundation. As soon as practical after August 18, 1995 (the effective date of Public Act 89-386), the Auditor General shall conduct a compliance and management audit of the City of Chicago and any other entity with regard to the operation of Chicago O'Hare International Airport, Chicago Midway Airport and Merrill C. Meigs Field. The audit shall include, but not be limited to, an examination of revenues, expenses, and transfers of funds; purchasing and contracting policies and practices; staffing levels; and hiring practices and procedures. When completed, the audit required by this paragraph shall be distributed in accordance with Section 3-14. The Auditor General must conduct an audit of the Health Facilities and Services Review Board pursuant to Section 19.5 of the Illinois Health Facilities Planning Act. The Auditor General of the State of Illinois shall annually conduct or cause to be conducted a financial and compliance audit of the books and records of any county water commission organized pursuant to the Water Commission Act of 1985 and shall file a copy of the report of that audit with the Governor and the Legislative Audit Commission. The filed audit shall be open to the public for inspection. The cost of the audit shall be charged to the county water commission in accordance with Section 6z-27 of the State Finance Act. The county water commission shall make available to the Auditor General its books and records and any other documentation, whether in the possession of its trustees or other parties, necessary to conduct the audit required. These audit requirements apply only through July 1, 2007. The Auditor General must conduct audits of the Rend Lake Conservancy District as provided in Section 25.5 of the River Conservancy Districts Act. The Auditor General must conduct financial audits of the Southeastern Illinois Economic Development Authority as provided in Section 70 of the Southeastern Illinois Economic Development Authority Act. The Auditor General shall conduct a compliance audit in accordance with subsections (d) and (f) of Section 30 of the Innovation Development and Economy Act. (Source: P.A. 104-2, eff. 6-16-25.) (Text of Section after amendment by P.A. 104-457) Sec. 3-1. Jurisdiction of Auditor General. The Auditor General has jurisdiction over all State agencies to make post audits and investigations authorized by or under this Act or the Constitution. The Auditor General has jurisdiction over local government agencies and private agencies only: (a) to make such post audits authorized by or under | ||
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(b) to make investigations authorized by or under | ||
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(c) to make audits of the records of local government | ||
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In addition to the foregoing, the Auditor General may conduct an audit of the Metropolitan Pier and Exposition Authority, the Northern Illinois Transit Authority, the Suburban Bus Division, the Commuter Rail Division and the Chicago Transit Authority and any other subsidized carrier when authorized by the Legislative Audit Commission. Such audit may be a financial, management or program audit, or any combination thereof. The audit shall determine whether they are operating in accordance with all applicable laws and regulations. Subject to the limitations of this Act, the Legislative Audit Commission may by resolution specify additional determinations to be included in the scope of the audit. In addition to the foregoing, the Auditor General must also conduct a financial audit of the Illinois Sports Facilities Authority's expenditures of public funds in connection with the reconstruction, renovation, remodeling, extension, or improvement of all or substantially all of any existing "facility", as that term is defined in the Illinois Sports Facilities Authority Act. The Auditor General may also conduct an audit, when authorized by the Legislative Audit Commission, of any hospital which receives 10% or more of its gross revenues from payments from the State of Illinois, Department of Healthcare and Family Services (formerly Department of Public Aid), Medical Assistance Program. The Auditor General is authorized to conduct financial and compliance audits of the Illinois Distance Learning Foundation and the Illinois Conservation Foundation. As soon as practical after August 18, 1995 (the effective date of Public Act 89-386), the Auditor General shall conduct a compliance and management audit of the City of Chicago and any other entity with regard to the operation of Chicago O'Hare International Airport, Chicago Midway Airport and Merrill C. Meigs Field. The audit shall include, but not be limited to, an examination of revenues, expenses, and transfers of funds; purchasing and contracting policies and practices; staffing levels; and hiring practices and procedures. When completed, the audit required by this paragraph shall be distributed in accordance with Section 3-14. The Auditor General must conduct an audit of the Health Facilities and Services Review Board pursuant to Section 19.5 of the Illinois Health Facilities Planning Act. The Auditor General of the State of Illinois shall annually conduct or cause to be conducted a financial and compliance audit of the books and records of any county water commission organized pursuant to the Water Commission Act of 1985 and shall file a copy of the report of that audit with the Governor and the Legislative Audit Commission. The filed audit shall be open to the public for inspection. The cost of the audit shall be charged to the county water commission in accordance with Section 6z-27 of the State Finance Act. The county water commission shall make available to the Auditor General its books and records and any other documentation, whether in the possession of its trustees or other parties, necessary to conduct the audit required. These audit requirements apply only through July 1, 2007. The Auditor General must conduct audits of the Rend Lake Conservancy District as provided in Section 25.5 of the River Conservancy Districts Act. The Auditor General must conduct financial audits of the Southeastern Illinois Economic Development Authority as provided in Section 70 of the Southeastern Illinois Economic Development Authority Act. The Auditor General shall conduct a compliance audit in accordance with subsections (d) and (f) of Section 30 of the Innovation Development and Economy Act. (Source: P.A. 104-2, eff. 6-16-25; 104-457, eff. 6-1-26.) |
(30 ILCS 5/3-1.5) Sec. 3-1.5. (Repealed).
(Source: P.A. 97-971, eff. 1-1-13. Repealed internally, eff. 12-31-19.) |
(30 ILCS 5/3-1A) (from Ch. 15, par. 303-1A)
Sec. 3-1A.
In addition to the regular audits required by this Act, the
Auditor General shall have the power to audit, investigate and approve all
spending during the period of July 1, 1984 through September 30, 1984, by
those committees, boards and commissions subject to Article 12 of the
Legislative Commission Reorganization Act of 1984 and during the period
July 1, 1984 through March 31, 1985, by those committees, boards and
agencies subject to Article 11 of such Act. The Auditor General
shall certify his prior approval of such spending to the State Comptroller,
and the State Comptroller
shall refuse to issue any warrant for such spending until after the
certification of the Auditor General is received. The Auditor General shall provide
for the orderly and efficient termination of such committees, boards and
commissions, and where necessary may request the assistance of the Joint
Committee on Legislative Support Services in connection therewith.
(Source: P.A. 83-1257.)
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(30 ILCS 5/3-2) (from Ch. 15, par. 303-2)
Sec. 3-2. Mandatory and directed post audits. The Auditor General
shall conduct a financial audit, a compliance audit, or other attestation
engagement, as is appropriate to the agency's operations under generally
accepted
government auditing standards, of each State agency except the Auditor
General or his office at least once
during every biennium, except as is otherwise provided in regulations
adopted under Section 3-8. The general direction and supervision of the
financial audit program may be delegated only to an individual who is a
Certified Public Accountant and a payroll employee of the Office of the
Auditor General. In the conduct of financial audits, compliance audits, and
other attestation engagements, the
Auditor General may inquire into and report upon matters properly within
the scope of a performance audit, provided that
such inquiry
shall be limited to matters arising during the ordinary course of the
financial audit.
In any year the Auditor General shall conduct any special audits as may
be necessary to form an opinion on the financial statements of
this State, as
prepared by the Comptroller, and to certify that this presentation is in
accordance with generally accepted accounting principles for government.
Simultaneously with the biennial compliance audit of the
Department of
Human Services, the
Auditor General shall
conduct a program audit of each facility under the jurisdiction of that
Department that is described in Section 4 of the
Mental Health
and Developmental Disabilities Administrative Act. The program audit
shall include an examination of the records of each facility concerning
(i) reports of suspected abuse or neglect of any patient or resident of the
facility and (ii) reports of violent acts against facility staff by patients or residents. The Auditor General shall report the findings of the program
audit to the Governor and the General Assembly, including findings
concerning patterns or trends relating to (i) abuse or neglect of facility
patients and residents or (ii) violent acts against facility staff by patients or residents. However, for any year for which the Inspector
General submits a report to the Governor and General Assembly as required under
Section 6.7 of the Abused and Neglected Long Term Care Facility Residents
Reporting Act, the Auditor General need not conduct the program audit otherwise
required under this paragraph.
The Auditor General shall conduct a performance
audit of a
State agency when so directed by the Commission, or by either house of
the General Assembly, in a resolution identifying the subject, parties
and scope. Such a directing resolution may:
(a) require the Auditor General to examine and report | ||
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(b) in the case of a program audit, set forth | ||
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(c) be directed at particular procedures or functions | ||
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(d) require the Auditor General to examine and report | ||
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The Commission may by resolution clarify, further direct, or limit
the scope of any audit directed by a resolution of the House or Senate,
provided that any such action by the Commission must be consistent with
the terms of the directing resolution.
(Source: P.A. 93-630, eff. 12-23-03; 94-347, eff. 7-28-05.)
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(30 ILCS 5/3-2.1) (from Ch. 15, par. 303-2.1)
Sec. 3-2.1.
Change over audit.
The Auditor General shall conduct a
change over audit of the State Treasurer's accounts at the conclusion of
each term of office of the State Treasurer or, in the case of successive
terms by a State Treasurer, at the conclusion of that State Treasurer's
time in office.
(Source: P.A. 87-500.)
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(30 ILCS 5/3-2.2)
Sec. 3-2.2.
Compliance with the State Employment Records Act.
(a) The required compliance audit of each State agency shall include a
determination of whether that agency has complied with the requirements of the
State Employment Records Act.
(b) If the Auditor General determines that a State agency has materially
failed to comply with the requirements of the State Employment Records Act, the
State agency, within 30 days after release of the audit by the Auditor General,
shall
prepare and file with the Governor and the Office of the Secretary of State
corrected reports covering the periods affected by the noncompliance.
(c) If, in the course of conducting an audit, the Auditor General or an
agent or employee of the Auditor General discovers evidence of an apparent
criminal violation of the State Employment Records Act, he or she shall
promptly communicate that fact to the director or chief executive officer of
the department or agency who shall forward the information to the appropriate
policing body.
(Source: P.A. 89-670, eff. 8-14-96.)
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(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 Section 12c of the Metropolitan Transit Authority Act, the following documentation shall be submitted to the Auditor General and the Regional Transportation Authority: (1) Retirement Plan Documentation. The Authority | ||
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(A) it is legally authorized to issue the bonds | ||
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(B) scheduled annual payments of principal and | ||
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(C) no bond or note shall mature later than | ||
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(D) after payment of costs of issuance and | ||
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(E) it has entered into an intergovernmental | ||
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(2) The Board of Trustees of the Retirement Plan for | ||
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(A) the members of a new Board of Trustees have | ||
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(B) contribution levels for employees and the | ||
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(3) Actuarial Report. The Board of Trustees of the | ||
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(A) the method of valuation and the underlying | ||
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(B) a comparison of the debt service schedules of | ||
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(C) the amount of the estimated net present value | ||
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(D) a certification that the net proceeds of the | ||
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(4) The Authority shall submit a financial analysis | ||
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(5) Retiree Health Care Trust Documentation. The | ||
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(A) it is legally authorized to issue the bonds | ||
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(B) scheduled annual payments of principal and | ||
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(C) no bond or note shall mature later than | ||
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(D) after payment of costs of issuance and | ||
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(E) it has entered into an intergovernmental | ||
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(6) The Board of Trustees of the Retiree Health Care | ||
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(A) the Retiree Health Care Trust has been | ||
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(B) the members of the Board of Trustees of the | ||
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(C) a health care benefit program for eligible | ||
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(D) contribution levels have been established for | ||
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(E) contribution levels have been established for | ||
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(7) Actuarial Report. The Board of Trustees of the | ||
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(A) the method of valuation and the underlying | ||
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(B) a comparison of the projected interest cost | ||
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(C) a certification that the net proceeds of the | ||
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(8) The Authority shall submit a financial analysis | ||
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(b) The Auditor General shall examine the information submitted pursuant to Section 3-2.3(a)(1) through (4) and submit a report to the General Assembly, the Legislative Audit Commission, the Governor, the Regional Transportation Authority and the Authority indicating whether (i) the required certifications by the Authority and the Board of Trustees of the Retirement Plan have been made, and (ii) the actuarial reports have been provided, the reports include all required information, the assumptions underlying those reports are not unreasonable in the aggregate, and the reports appear to comply with all pertinent professional standards, including those issued by the Actuarial Standards Board. The Auditor General shall submit such report no later than 60 days after receiving the information required to be submitted by the Authority and the Board of Trustees of the Retirement Plan. Any bonds or notes issued by the Authority under item (1) of subsection (b) of Section 12c of the Metropolitan Transit Authority Act shall be issued within 120 days after receiving such report from the Auditor General. The Authority may not issue bonds or notes until it receives the report from the Auditor General indicating the above requirements have been met. (c) The Auditor General shall examine the information submitted pursuant to Section 3-2.3(a)(5) through (8) and submit a report to the General Assembly, the Legislative Audit Commission, the Governor, the Regional Transportation Authority and the Authority indicating whether (i) the required certifications by the Authority and the Board of Trustees of the Retiree Health Care Trust have been made, and (ii) the actuarial reports have been provided, the reports include all required information, the assumptions underlying those reports are not unreasonable in the aggregate, and the reports appear to comply with all pertinent professional standards, including those issued by the Actuarial Standards Board. The Auditor General shall submit such report no later than 60 days after receiving the information required to be submitted by the Authority and the Board of Trustees of the Retiree Health Care Trust. Any bonds or notes issued by the Authority under item (2) of subsection (b) of Section 12c of the Metropolitan Transit Authority Act shall be issued within 120 days after receiving such report from the Auditor General. The Authority may not issue bonds or notes until it receives a report from the Auditor General indicating the above requirements have been met. (d) In fulfilling this duty, after receiving the information submitted pursuant to Section 3-2.3(a), the Auditor General may request additional information and support pertaining to the data and conclusions contained in the submitted documents and the Authority, the Board of Trustees of the Retirement Plan and the Board of Trustees of the Retiree Health Care Trust shall cooperate with the Auditor General and provide additional information as requested in a timely manner. The Auditor General may also request from the Regional Transportation Authority an analysis of the information submitted by the Authority relating to the sources of funds to be utilized for payment of the proposed bonds or notes of the Authority. The Auditor General's report shall not be in the nature of a post-audit or examination and shall not lead to the issuance of an opinion as that term is defined in generally accepted government auditing standards. (e) Annual Retirement Plan Submission to Auditor General. The Board of Trustees of the Retirement Plan for Chicago Transit Authority Employees established by Section 22-101 of the Illinois Pension Code shall provide the following documents to the Auditor General annually no later than September 30: (1) the most recent audit or examination of the | ||
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(2) an annual statement containing the information | ||
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(3) a complete actuarial statement applicable to the | ||
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The Auditor General shall annually examine the information provided pursuant to this subsection and shall submit a report of the analysis thereof to the General Assembly, including the report specified in Section 22-101(e) of the Illinois Pension Code. (f) The Auditor General shall annually examine the information submitted pursuant to Section 22-101B(b)(3)(iii) of the Illinois Pension Code and shall prepare the determination specified in Section 22-101B(b)(3)(iv) of the Illinois Pension Code. (g) In fulfilling the duties under Sections 3-2.3(e) and (f), the Auditor General may request additional information and support pertaining to the data and conclusions contained in the submitted documents, and the Authority, the Board of Trustees of the Retirement Plan, and the Board of Trustees of the Retiree Health Care Trust shall cooperate with the Auditor General and provide additional information as requested in a timely manner. The Auditor General's review shall not be in the nature of a post-audit or examination and shall not lead to the issuance of an opinion as that term is defined in generally accepted government auditing standards. Upon request of the Auditor General, the Commission on Government Forecasting and Accountability and the Public Pension Division of the Department of Insurance shall cooperate with and assist the Auditor General in the conduct of his review. (h) The Auditor General shall submit a bill to the Authority for costs associated with the examinations and reports specified in subsections (b) and (c) of this Section 3-2.3, which the Authority shall reimburse in a timely manner. The costs associated with the examinations and reports which are reimbursed by the Authority shall constitute a cost of issuance of the bonds or notes under Section 12c(b)(1) and (2) of the Metropolitan Transit Authority Act. The amount received shall be deposited into the fund or funds from which such costs were paid by the Auditor General. The Auditor General shall submit a bill to the Retirement Plan for Chicago Transit Authority Employees for costs associated with the examinations and reports specified in subsection (e) of this Section, which the Retirement Plan for Chicago Transit Authority Employees shall reimburse in a timely manner. The amount received shall be deposited into the fund or funds from which such costs were paid by the Auditor General. The Auditor General shall submit a bill to the Retiree Health Care Trust for costs associated with the determination specified in subsection (f) of this Section, which the Retiree Health Care Trust shall reimburse in a timely manner. The amount received shall be deposited into the fund or funds from which such costs were paid by the Auditor General. (Source: P.A. 103-605, eff. 7-1-24.) (Text of Section after 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 Section 12c of the Chicago Transit Authority Act, the following documentation shall be submitted to the Auditor General and the Northern Illinois Transit Authority: (1) Retirement Plan Documentation. The Authority | ||
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(A) it is legally authorized to issue the bonds | ||
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(B) scheduled annual payments of principal and | ||
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(C) no bond or note shall mature later than | ||
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(D) after payment of costs of issuance and | ||
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(E) it has entered into an intergovernmental | ||
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(2) The Board of Trustees of the Retirement Plan for | ||
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(A) the members of a new Board of Trustees have | ||
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(B) contribution levels for employees and the | ||
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(3) Actuarial Report. The Board of Trustees of the | ||
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(A) the method of valuation and the underlying | ||
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(B) a comparison of the debt service schedules of | ||
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(C) the amount of the estimated net present value | ||
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(D) a certification that the net proceeds of the | ||
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(4) The Authority shall submit a financial analysis | ||
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(5) Retiree Health Care Trust Documentation. The | ||
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(A) it is legally authorized to issue the bonds | ||
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(B) scheduled annual payments of principal and | ||
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(C) no bond or note shall mature later than | ||
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(D) after payment of costs of issuance and | ||
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(E) it has entered into an intergovernmental | ||
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(6) The Board of Trustees of the Retiree Health Care | ||
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(A) the Retiree Health Care Trust has been | ||
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(B) the members of the Board of Trustees of the | ||
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(C) a health care benefit program for eligible | ||
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(D) contribution levels have been established for | ||
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(E) contribution levels have been established for | ||
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(7) Actuarial Report. The Board of Trustees of the | ||
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(A) the method of valuation and the underlying | ||
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(B) a comparison of the projected interest cost | ||
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(C) a certification that the net proceeds of the | ||
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(8) The Authority shall submit a financial analysis | ||
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(b) The Auditor General shall examine the information submitted pursuant to Section 3-2.3(a)(1) through (4) and submit a report to the General Assembly, the Legislative Audit Commission, the Governor, the Northern Illinois Transit Authority and the Authority indicating whether (i) the required certifications by the Authority and the Board of Trustees of the Retirement Plan have been made, and (ii) the actuarial reports have been provided, the reports include all required information, the assumptions underlying those reports are not unreasonable in the aggregate, and the reports appear to comply with all pertinent professional standards, including those issued by the Actuarial Standards Board. The Auditor General shall submit such report no later than 60 days after receiving the information required to be submitted by the Authority and the Board of Trustees of the Retirement Plan. Any bonds or notes issued by the Authority under item (1) of subsection (b) of Section 12c of the Chicago Transit Authority Act shall be issued within 120 days after receiving such report from the Auditor General. The Authority may not issue bonds or notes until it receives the report from the Auditor General indicating the above requirements have been met. (c) The Auditor General shall examine the information submitted pursuant to Section 3-2.3(a)(5) through (8) and submit a report to the General Assembly, the Legislative Audit Commission, the Governor, the Northern Illinois Transit Authority and the Authority indicating whether (i) the required certifications by the Authority and the Board of Trustees of the Retiree Health Care Trust have been made, and (ii) the actuarial reports have been provided, the reports include all required information, the assumptions underlying those reports are not unreasonable in the aggregate, and the reports appear to comply with all pertinent professional standards, including those issued by the Actuarial Standards Board. The Auditor General shall submit such report no later than 60 days after receiving the information required to be submitted by the Authority and the Board of Trustees of the Retiree Health Care Trust. Any bonds or notes issued by the Authority under item (2) of subsection (b) of Section 12c of the Chicago Transit Authority Act shall be issued within 120 days after receiving such report from the Auditor General. The Authority may not issue bonds or notes until it receives a report from the Auditor General indicating the above requirements have been met. (d) In fulfilling this duty, after receiving the information submitted pursuant to Section 3-2.3(a), the Auditor General may request additional information and support pertaining to the data and conclusions contained in the submitted documents and the Authority, the Board of Trustees of the Retirement Plan and the Board of Trustees of the Retiree Health Care Trust shall cooperate with the Auditor General and provide additional information as requested in a timely manner. The Auditor General may also request from the Northern Illinois Transit Authority an analysis of the information submitted by the Authority relating to the sources of funds to be utilized for payment of the proposed bonds or notes of the Authority. The Auditor General's report shall not be in the nature of a post-audit or examination and shall not lead to the issuance of an opinion as that term is defined in generally accepted government auditing standards. (e) Annual Retirement Plan Submission to Auditor General. The Board of Trustees of the Retirement Plan for Chicago Transit Authority Employees established by Section 22-101 of the Illinois Pension Code shall provide the following documents to the Auditor General annually no later than September 30: (1) the most recent audit or examination of the | ||
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(2) an annual statement containing the information | ||
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(3) a complete actuarial statement applicable to the | ||
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The Auditor General shall annually examine the information provided pursuant to this subsection and shall submit a report of the analysis thereof to the General Assembly, including the report specified in Section 22-101(e) of the Illinois Pension Code. (f) The Auditor General shall annually examine the information submitted pursuant to Section 22-101B(b)(3)(iii) of the Illinois Pension Code and shall prepare the determination specified in Section 22-101B(b)(3)(iv) of the Illinois Pension Code. (g) In fulfilling the duties under Sections 3-2.3(e) and (f), the Auditor General may request additional information and support pertaining to the data and conclusions contained in the submitted documents, and the Authority, the Board of Trustees of the Retirement Plan, and the Board of Trustees of the Retiree Health Care Trust shall cooperate with the Auditor General and provide additional information as requested in a timely manner. The Auditor General's review shall not be in the nature of a post-audit or examination and shall not lead to the issuance of an opinion as that term is defined in generally accepted government auditing standards. Upon request of the Auditor General, the Commission on Government Forecasting and Accountability and the Public Pension Division of the Department of Insurance shall cooperate with and assist the Auditor General in the conduct of his review. (h) The Auditor General shall submit a bill to the Authority for costs associated with the examinations and reports specified in subsections (b) and (c) of this Section 3-2.3, which the Authority shall reimburse in a timely manner. The costs associated with the examinations and reports which are reimbursed by the Authority shall constitute a cost of issuance of the bonds or notes under Section 12c(b)(1) and (2) of the Chicago Transit Authority Act. The amount received shall be deposited into the fund or funds from which such costs were paid by the Auditor General. The Auditor General shall submit a bill to the Retirement Plan for Chicago Transit Authority Employees for costs associated with the examinations and reports specified in subsection (e) of this Section, which the Retirement Plan for Chicago Transit Authority Employees shall reimburse in a timely manner. The amount received shall be deposited into the fund or funds from which such costs were paid by the Auditor General. The Auditor General shall submit a bill to the Retiree Health Care Trust for costs associated with the determination specified in subsection (f) of this Section, which the Retiree Health Care Trust shall reimburse in a timely manner. The amount received shall be deposited into the fund or funds from which such costs were paid by the Auditor General. (Source: P.A. 104-457, Article 10, Section 10-40, eff. 6-1-26; 104-457, Article 15, Section 15-50, eff. 6-1-26.) |
(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 personal information. (b) The review required under this Section shall, at a minimum, assess the following: (1) the effectiveness of State agency cybersecurity | ||
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(2) the risks or vulnerabilities of the | ||
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(3) the types of information that are most | ||
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(4) ways to improve cybersecurity and eliminate | ||
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(5) any other information concerning the | ||
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(c) Any findings resulting from the testing conducted under this Section shall be included within the applicable State agency's compliance examination report. Each compliance examination report shall be issued in accordance with the provisions of Section 3-14. A copy of the report shall also be delivered to the head of the applicable State agency and posted on the Auditor General's website.
(Source: P.A. 100-914, eff. 1-1-19.) |
(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 agency or program whenever the findings of a post audit indicate that
such an audit is advisable or in the public interest, if he has
given the Commission at least 30 days' prior notice of his intention to
conduct the audit and the Commission has not disapproved of that
audit.
The Auditor General may, at any time, make informal inquiries of any
agency concerning its obligation, receipt, expenditure or use of State
funds, but such an inquiry may not be in the nature of an investigation or
post audit.
(Source: P.A. 93-630, eff. 12-23-03.)
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(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 cost of the federal audit or the additional federal
audit work is reimbursed to the State from federal funds or such audit is
approved by the Commission.
Any audit effort conducted pursuant to this Section may be conducted only
within the limitations and standards established by this Act or within the
terms of regulations adopted pursuant to this Act.
Such limitations and standards shall include the following:
(a) By November 1 of each fiscal year, any State agency which has
received or expects to receive any federal funds from any source whatever
for that fiscal year, whether by grant, gift, loan, setoff or otherwise,
shall notify the Auditor General of the actual or estimated amount and
federal agency source of said federal funds.
(b) The Auditor General shall determine the cost of auditing such
federal funds under the Single Audit Act of 1984, as amended, or other
applicable federal audit mandate, and shall communicate his cost
determinations to the affected agencies. If any such agency disagrees with
the Auditor General's cost determinations, it shall immediately inform the
Auditor General thereof and the matter shall be referred to the Legislative
Audit Commission, which shall promptly arbitrate the disagreement and
determine a cost figure which shall be binding upon both the Auditor
General and the affected agency.
(c) After the Auditor General completes a required
federal audit, the auditee agency shall, in the manner determined by the
Auditor General, remit the cost thereof from federal funds received,
whether as part of the original monies or by subsequent reimbursement, up
to the maximum amount determined pursuant to paragraph (b) above, for
deposit into the General Revenue Fund.
(Source: P.A. 84-1017.)
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(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 the
investigation.
The resolution directing such an investigation may specify to whom the
Auditor General shall make his findings and recommendations after the
investigation and whether those findings and recommendations are to be made
public.
Unless the resolution directing the investigation provides otherwise,
the Auditor General shall direct and provide his findings and
recommendations to the Commission, to the Governor, to the official in
charge of each agency included in the investigation and to each person who
was named individually as a subject of investigation by the directing
resolution. No other publicity shall be given to the report and
recommendations other than is provided by this paragraph.
The Auditor General may recommend to the Commission that an
investigation be directed with regard to any matter which he believes to be
in the public interest to investigate.
(Source: P.A. 78-884.)
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(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 of the appropriations committee
of the Senate or the House of Representatives or of any joint committee
established by the General Assembly which has been given jurisdiction to
review such public funds. The "minority spokesman" means that member
designated as such by the minority leader of the Senate or House of
Representatives, as the case may be.
Special studies may not be in the nature of post audits or
investigations, but may consist of:
(a) reviews and analyses of post audits and investigations previously
completed by the Office of Auditor General;
(b) reviews and analyses of audits and financial or fiscal studies as
they relate to public funds of the State; or
(c) reviews and analyses of reports and data in the State Comptroller's
office and the State Treasurer's Office.
To the extent that manpower and funds are available to his office for
that purpose, the Auditor General shall conduct special studies but shall
afford them a lower priority than such post audits and investigations as
are required or directed under this Act.
In connection with such special studies, the State Treasurer and the
State Comptroller shall provide the Auditor General with such reports and
data maintained by their offices as may be requested by the Auditor General
and, at the request of the Auditor General, shall develop and provide such
additional reports as are capable of being provided with data processing
facilities ordinarily utilized by their offices. The costs of such
additional reports shall be borne by the Treasurer or the Comptroller, as
the case may be.
(Source: P.A. 78-884.)
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(30 ILCS 5/3-5A)
Sec. 3-5A.
(Repealed).
(Source: P.A. 89-70, eff. 6-30-95. Repealed internally, eff. 12-31-96.)
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(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. The regulations may specify separate or particular
standards applicable only to audits of federal grants, aid or trust funds
administered by State agencies in order to comply with applicable federal
regulations. Post audit standards established under this paragraph shall
govern all post audits conducted by the Auditor General.
The Auditor General may adopt regulations making such standards applicable
to financial audits, compliance audits, and other attestation
engagements conducted by State agencies of local governmental agencies
or private agencies which are grantees or recipients of public funds of
the State or of federal funds not constituting public funds of the State
through projects administered by that State agency. Notwithstanding any
other statute to the contrary, those regulations shall govern the audits
to which they are expressly applicable.
The Auditor General may make regulations providing for the ordinary use
of compliance audits conducted by State agencies or by certified public
accountants as part of financial audits, if such compliance audits comply
with the standards and regulations applicable under this Act.
(Source: P.A. 93-630, eff. 12-23-03.)
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(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.
Regulations of the Auditor General shall have the effect of law.
(b) To adopt, amend or repeal a regulation, the Auditor General
shall issue a notice which sets forth a text of the proposed regulation
or the old and new material of the proposed amendment, or the text of
the provisions to be repealed. A copy of this notice shall be sent to
each member of the Commission,
each agency which has requested that it be sent such notices and any
other persons the Auditor General deems advisable.
(c) In any action taken by the Auditor General to adopt, amend or
revoke a regulation or any part thereof, the Auditor General shall
provide a minimum comment period of at least 60 days before he submits
his proposal to the Commission for their approval.
During this comment period, all interested persons may submit written
comments, arguments or other submissions bearing on the Auditor
General's proposed action. The Auditor General shall maintain a system
to receive and evaluate such submissions. All submissions, evaluations
and proposals shall be maintained as public records. The length of the
comment period shall be indicated in the notice required by sub-section
(b) of this Section and during this period, the Auditor General shall
provide reasonable opportunity for consultation with any agency which
requests a consultation at least 15 days before the close of the comment
period.
(d) After the close of the comment period, the Auditor General shall
evaluate all submissions and make any modifications to his proposal
which he deems proper and then submit the proposed regulation, amendment
or repeal, including any modifications, to the Commission with a summary
of his evaluation and any explanation of changes from his original
proposal at any regularly scheduled meeting of the Commission.
(e) Within 90 days after the Auditor General's submission to the
Commission, the Commission shall act on the submission. The Auditor
General shall be available to personally testify on his submission at
any meeting in which the submission is considered. At any meeting where
the submission is considered, the Auditor General, with the approval of
the Commission, may make any modifications to his submission which he
and the Commission deem advisable.
(f) After the Commission has approved the proposed regulation,
amendment or repealer, the Auditor General shall adopt the regulation,
amendment or repealer by filing a signed copy with the Secretary of
State. The regulation, amendment or repealer shall become effective on
the 10th day after being filed with the Secretary of State, unless a later
effective date is specified by the Auditor General.
(g) The Auditor General may file as part of his regulations, upon
his own approval only, the following:
(1) A description of his rule-making procedures
for regulations.
(2) Tables of Contents, Indexes, Reference
Tables and other matters to aid users in finding and using his regulations.
(3) Annotations, comments, historical
perspectives and other materials to assist
users in interpreting and understanding
his regulations, or in identifying
administrative and legal actions effecting his
regulations.
At any meeting of the Commission, the Auditor General may propose
corrections to regulations of a non-substantive technical nature which
shall become effective upon approval by a majority record vote of the
Commission and filing with the Secretary of State.
(Source: P.A. 82-368.)
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(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 the Office of Auditor General;
(b) procedures to be followed in the conduct of investigations by the
Auditor General and standards for the delegation to persons who are not his
employees of his authority to make investigations;
(c) consultation with heads of agencies concerning findings and
recommendations in audit reports and investigation reports before the
issuance of such reports; and
(d) opportunity for persons who may, individually, be the subject of a
post audit report or an investigation report to respond to findings or
recommendations in the report which pertain to them.
In addition to the authority otherwise provided by this Act, the Auditor
General, with the approval of the Commission, or the Commission, upon a
record vote of at least 3/5 of all its members, may adopt regulations
providing for the mandatory financial audit of any specific State agency to
be conducted annually.
(Source: P.A. 85-1299.)
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(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:
(1) A list and description of fees imposed by the | ||
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(2) The purpose of the fees.
(3) The statutory or other authority for the | ||
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(4) The amount of revenue generated.
(5) The general population affected by the fee.
(6) The funds into which the fees are deposited.
(7) The use of the funds, if earmarked.
(8) The cost of administration and the degree to | ||
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(b) The Auditor General shall issue the form required by this Section
by February 1, 1995.
(Source: P.A. 88-660, eff. 9-16-94.)
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(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, findings and recommendations in audit reports and
investigation reports and such other inquiry as the Auditor General considers
advisable. The annual review shall be directed primarily at the
operation of the accounting system in facilitating post audits.
The Auditor General shall review, annually, the operation of the
pre-audit system in the office of the State Comptroller. This review shall
include an analysis of the comments, findings and recommendations in audit
reports and investigation reports and such other inquiries as the Auditor
General considers advisable. The review shall be made in consultation with
the State Comptroller.
The reviews made under this Section shall be included in the annual
report of the Auditor General.
(Source: P.A. 84-832.)
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(30 ILCS 5/3-11) (from Ch. 15, par. 303-11)
Sec. 3-11.
Maintenance of records.
All records, files, work papers and other material maintained by the
Auditor General shall be available for public inspection, except as
otherwise provided by regulation or to the extent that information
contained therein is made confidential or privileged by law.
The Auditor General shall adopt regulations governing the availability
to the public and agencies of the records, files, work papers and other
material that he maintains. Such regulations may bar the public disclosure
of materials during the conduct of a post audit, investigation, special
study or review pertaining to such materials or whenever the information
contained in such materials is of a confidential nature according to
standards established in those regulations.
Notwithstanding any regulation of the Auditor General, the Commission
may order that a document, paper, file, record, work paper or other
material be disclosed to the Commission or to the public.
All reports issued by the Auditor General shall be maintained
permanently as a public record in the office of the Auditor General.
(Source: P.A. 78-884.)
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(30 ILCS 5/3-12) (from Ch. 15, par. 303-12)
Sec. 3-12.
Cooperation of State agencies.
All State agencies and their officers and employees shall promptly comply with,
and aid and assist the Auditor General in the exercise of his or her powers and
duties under this Act and the regulations adopted pursuant to this Act.
At the request of the Auditor General, each State agency shall, without delay, make
available to the Auditor General or his or her designated representative any
record or information requested and shall provide for examination or
copying all records, accounts, papers, reports, vouchers, correspondence,
books and other documentation in the custody of that agency, including
information stored in electronic data processing systems, which is related
to or within the scope of any audit or investigation under this Act.
The Auditor General shall report to the Legislative Audit Commission,
the Speaker of the House of Representatives and the President of the Senate
each instance in
which a State agency fails to cooperate promptly and fully with his or
her office as required by this Section.
The Auditor General may institute and maintain any action or proceeding
to secure compliance with this Act and the regulations
adopted hereunder.
(Source: P.A. 83-345.)
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(30 ILCS 5/3-13) (from Ch. 15, par. 303-13)
Sec. 3-13.
Oaths, depositions and subpoenas.
The Auditor General,
or any person designated by him for that purpose, may administer oaths
or affirmations and take the deposition or testimony of any person.
Subpoenas to compel the attendance of witnesses or the production of
books, records, work papers or other documentation may be issued by the
Auditor General in connection with any post audit or investigation
authorized by or under this Act. Subpoenas must be signed personally by
the Auditor General or by a Deputy Auditor General, and must
pertain
to information properly within the scope of the post audit or investigation.
If any person fails to obey a subpoena issued under this Section, the
Auditor General may apply to any circuit court to secure compliance with
the subpoena. The failure to comply with the order of the court issued
in response thereto shall be punished as a contempt.
(Source: P.A. 88-504.)
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(30 ILCS 5/3-14) (from Ch. 15, par. 303-14)
Sec. 3-14.
Audit reports.
Upon completion of any audit the Auditor General shall issue an audit
report which shall include: a precise statement of the scope of the audit or review,
a statement of the material findings resulting from the audit, a statement
of the underlying cause, evaluative criteria used and the current and
prospective significance thereof and a statement of explanation or rebuttal
which may have been submitted by the agency audited relevant to the audit
findings included in the report.
As part of this report the Auditor General shall prepare a signed digest
of the legislatively significant matters of the report and, as may be applicable,
a concise statement of (1) any actions taken or contemplated by persons
or agencies subsequent
to the completion of the audit but prior to the release of the report, which
bear on matters in the report, (2) any actions the Auditor General considers
necessary or desirable, and (3) any other information the Auditor General
deems useful to the General Assembly in order to understand or act on any
matters presented in the audit.
The Auditor General shall submit a copy of each audit report to the
Commission, the Governor, the Speaker and minority leader of the House of
Representatives and the President and minority leader of the Senate.
All audit reports shall be maintained in the Office of the Auditor
General as a public record, subject to Section 3-11.
If the post audit of a State agency discloses an apparent violation of a
penal statute or an apparent instance of misfeasance, malfeasance or
nonfeasance, by any person, relating to the obligation, expenditure,
receipt or use of public funds of the State, the Auditor General shall
immediately make a written report to the Commission and the Governor
stating that to be the case and setting forth the underlying facts that
have led to that conclusion.
(Source: P.A. 82-368.)
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(30 ILCS 5/3-15) (from Ch. 15, par. 303-15)
Sec. 3-15. Reports
of Auditor General.
By March 1, each year, the Auditor General shall submit to the
Commission, the General Assembly and the Governor an annual report
summarizing all audits, investigations and special studies made under this
Act during the last preceding calendar year.
Once each 3 months, the Auditor General shall submit to the Commission a
quarterly report concerning the operation of his office, including relevant
fiscal and personnel matters, details of any contractual services utilized
during that period, a summary of audits and studies still in process and
such other information as the Commission requires.
The Auditor General shall prepare and distribute such other reports as
may be required by the Commission.
All post audits directed by resolution of the House or Senate shall be
reported to the members of the General Assembly, unless the directing
resolution specifies otherwise.
The requirement for reporting to the General Assembly shall be satisfied
by filing copies of the report as required
by Section 3.1 of the General Assembly Organization Act, and filing such additional copies
with the State Government Report Distribution Center for the General Assembly
as is required under paragraph (t) of Section 7 of the State Library Act.
(Source: P.A. 100-1148, eff. 12-10-18.)
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(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 subsections (a) and (b) of Section 201 of the Illinois Income Tax Act pursuant to Section 201.5 of the Illinois Income Tax Act, whichever is earlier.
(Source: P.A. 96-1496, eff. 1-13-11.) |