30 ILCS 5/3-1
2021 Illinois Compiled Statutes|Chapter 30 - FINANCE|30 ILCS 5/ - Illinois State Auditing Act.|Article III - Audit Of Public Funds

 (from Ch. 15, par. 303-1)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     this Act as are necessary and incidental to a post audit of a State agency or of a program administered by a State agency involving public funds of the State, but this jurisdiction does not include any authority to review local governmental agencies in the obligation, receipt, expenditure or use of public funds of the State that are granted without limitation or condition imposed by law, other than the general limitation that such funds be used for public purposes;(b) to make investigations authorized by or under     this Act or the Constitution; and(c) to make audits of the records of local government     agencies to verify actual costs of state-mandated programs when directed to do so by the Legislative Audit Commission at the request of the State Board of Appeals under the State Mandates Act.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 the effective date of this amendatory Act of  1995, 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 shall conduct a financial and compliance and program  audit of distributions from the Municipal Economic Development Fund  during the immediately preceding calendar year pursuant to Section 8-403.1 of  the Public Utilities Act at no cost to the city, village, or incorporated town  that received the distributions.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. 95-331, eff. 8-21-07; 96-31, eff. 6-30-09; 96-939, eff. 6-24-10.)