reglab/housing_qa huggingface dataset:
30 ILCS 5/3-3A
2021 Illinois Compiled Statutes|Chapter 30 - FINANCE|30 ILCS 5/ - Illinois State Auditing Act.|Article III - Audit Of Public Funds

 (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.)
30 ILCS 5/3-4
2021 Illinois Compiled Statutes|Chapter 30 - FINANCE|30 ILCS 5/ - Illinois State Auditing Act.|Article III - Audit Of Public Funds

 (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.)
30 ILCS 5/3-5
2021 Illinois Compiled Statutes|Chapter 30 - FINANCE|30 ILCS 5/ - Illinois State Auditing Act.|Article III - Audit Of Public Funds

 (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.)
30 ILCS 5/3-5A
2021 Illinois Compiled Statutes|Chapter 30 - FINANCE|30 ILCS 5/ - Illinois State Auditing Act.|Article III - Audit Of Public Funds

Sec. 3-5A.     (Repealed).     (Source: P.A. 89-70, eff. 6-30-95.  Repealed internally, eff. 12-31-96.)
30 ILCS 5/3-6
2021 Illinois Compiled Statutes|Chapter 30 - FINANCE|30 ILCS 5/ - Illinois State Auditing Act.|Article III - Audit Of Public Funds

 (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.)
30 ILCS 5/3-8
2021 Illinois Compiled Statutes|Chapter 30 - FINANCE|30 ILCS 5/ - Illinois State Auditing Act.|Article III - Audit Of Public Funds

 (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.)
30 ILCS 5/3-8.5
2021 Illinois Compiled Statutes|Chapter 30 - FINANCE|30 ILCS 5/ - Illinois State Auditing Act.|Article III - Audit Of Public Funds

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     agency.(2) The purpose of the fees.(3) The statutory or other authority for the     imposition of the fees.(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     which the goals of the program are met.(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.)
30 ILCS 5/3-9
2021 Illinois Compiled Statutes|Chapter 30 - FINANCE|30 ILCS 5/ - Illinois State Auditing Act.|Article III - Audit Of Public Funds

 (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.)
30 ILCS 5/3-11
2021 Illinois Compiled Statutes|Chapter 30 - FINANCE|30 ILCS 5/ - Illinois State Auditing Act.|Article III - Audit Of Public Funds

 (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.)
30 ILCS 5/3-12
2021 Illinois Compiled Statutes|Chapter 30 - FINANCE|30 ILCS 5/ - Illinois State Auditing Act.|Article III - Audit Of Public Funds

 (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.)
30 ILCS 5/3-13
2021 Illinois Compiled Statutes|Chapter 30 - FINANCE|30 ILCS 5/ - Illinois State Auditing Act.|Article III - Audit Of Public Funds

 (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.)
30 ILCS 5/3-14
2021 Illinois Compiled Statutes|Chapter 30 - FINANCE|30 ILCS 5/ - Illinois State Auditing Act.|Article III - Audit Of Public Funds

 (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.)
30 ILCS 5/3-15
2021 Illinois Compiled Statutes|Chapter 30 - FINANCE|30 ILCS 5/ - Illinois State Auditing Act.|Article III - Audit Of Public Funds

 (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.)
30 ILCS 5/3-20
2021 Illinois Compiled Statutes|Chapter 30 - FINANCE|30 ILCS 5/ - Illinois State Auditing Act.|Article III - Audit Of Public Funds

(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.)
30 ILCS 5/Art. VI heading
2021 Illinois Compiled Statutes|Chapter 30 - FINANCE|30 ILCS 5/ - Illinois State Auditing Act.|Article VI - Miscellaneous Provisions

 ARTICLE VI.      MISCELLANEOUS PROVISIONS
30 ILCS 5/6-1
2021 Illinois Compiled Statutes|Chapter 30 - FINANCE|30 ILCS 5/ - Illinois State Auditing Act.|Article VI - Miscellaneous Provisions

 (from Ch. 15, par. 306-1)Sec. 6-1. Effect on other laws. The powers and duties  of the Auditor General under this Act and the  system of audits established by this Act are in addition to any other  powers, duties or audits required or authorized by law.Where records or information are classified as confidential,  by or pursuant to law, such records or information shall be  disclosed to the Office of the Auditor General as necessary  and to the extent required for the performance of an authorized post audit. Federal tax information shall only be provided in accordance with federal law and regulation applicable to the safeguarding of federal tax information.Confidential records or information disclosed to the Office of the  Auditor General shall be subject to the same legal confidentiality  and protective restrictions in the Office of the Auditor General as  such records and information have in the hands of the official  authorized custodian.  Any penalties applicable to the officially  authorized custodian or his employees for the violation of any  confidentiality or protective restrictions applicable to such  records or information shall also apply to the officers, employees, contractors,  and agents of the Office of the Auditor General.The Office of the Auditor General may not publish any  confidential information or records in any report, including data  and statistics, if such information as published is directly or  indirectly matchable to any individual.Inside the Office of the Auditor General, confidential records  or information may be used only for official purposes.Any officer, employee, contractor, or agent of the Office of the Auditor  General who violates any legal confidentiality or protective  restriction governing any records or information shall be guilty  of a Class A misdemeanor unless a greater penalty is otherwise  provided by law.Where this Act expressly governs or grants authority for regulations  to govern other auditing procedures, this Act supersedes all other  statutes to the contrary. To the extent that this Act conflicts with  another statute, this Act prevails.Except as provided in this Section, this Act does not supersede or  repeal by implication any other statute.  (Source: P.A. 102-61, eff. 7-9-21.)
30 ILCS 5/6-5
2021 Illinois Compiled Statutes|Chapter 30 - FINANCE|30 ILCS 5/ - Illinois State Auditing Act.|Article VI - Miscellaneous Provisions

(30 ILCS 5/6-5) (from Ch. 15, par. 306-5)Sec. 6-5.     Effective date.     This Act takes effect immediately upon its becoming a law.    (Source: P.A. 82-414.)
30 ILCS 10/Art. 1 heading
2021 Illinois Compiled Statutes|Chapter 30 - FINANCE|30 ILCS 10/ - Fiscal Control and Internal Auditing Act.|Article 1 - General Provisions

 ARTICLE 1.      GENERAL PROVISIONS.
30 ILCS 10/1001
2021 Illinois Compiled Statutes|Chapter 30 - FINANCE|30 ILCS 10/ - Fiscal Control and Internal Auditing Act.|Article 1 - General Provisions

 (from Ch. 15, par. 1001)Sec. 1001.     Short title.     This Act may be cited as the Fiscal  Control and Internal Auditing  Act.    (Source: P.A. 86-936.)
30 ILCS 10/1002
2021 Illinois Compiled Statutes|Chapter 30 - FINANCE|30 ILCS 10/ - Fiscal Control and Internal Auditing Act.|Article 1 - General Provisions

 (from Ch. 15, par. 1002)Sec. 1002.     Public policy.     It is the policy of this State that  the chief executive officer of every State agency is  responsible for effectively and efficiently managing the  agency and establishing and maintaining an effective system of  internal control.    (Source: P.A. 86-936.)