30 ILCS 5/3-2
2021 Illinois Compiled Statutes|Chapter 30 - FINANCE|30 ILCS 5/ - Illinois State Auditing Act.|Article III - Audit Of Public Funds

 (from Ch. 15, par. 303-2)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     upon specific management efficiencies or cost effectiveness proposals specified therein;(b) in the case of a program audit, set forth     specific program objectives, responsibilities or duties or may specify the program performance standards or program evaluation standards to be the basis of the program audit;(c) be directed at particular procedures or functions     established by statute, by administrative regulation or by precedent; and(d) require the Auditor General to examine and report     upon specific proposals relating to state programs specified in the resolution.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.)