(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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