2023 Illinois Compiled Statutes › Chapter 25 - LEGISLATURE › 25 ILCS 150/ - Legislative Audit Commission Act.

(25 ILCS 150/0.01) (from Ch. 63, par. 103.9)
Sec. 0.01. 
		Short title. 
		This Act may be cited as the
Legislative Audit Commission Act.
(Source: P.A. 86-1324.)
(25 ILCS 150/1) (from Ch. 63, par. 104)
Sec. 1. 
		
		The Legislative Audit Commission, hereafter in this Act referred to as the
"Commission", is hereby created as a legislative support services agency
subject to the Legislative Commission Reorganization Act of 1984. The Commission shall
ascertain facts, review reports and take action thereon, and make
recommendations and reports to the General Assembly and to the houses
thereof concerning the audit, revenues and expenditures of the State, its
departments, subdivisions, and agencies whether created by the Constitution
or otherwise, and such related matters as may be directed by the Joint
Committee on Legislative Support Services. The Commission shall have continuing
existence and may meet, act,
and conduct its business at any place within this State, during the
sessions of the General Assembly or any recess thereof, and in the interim
periods between sessions.
(Source: P.A. 83-1257.)
(25 ILCS 150/3) (from Ch. 63, par. 106)
Sec. 3. 
The Commission
shall receive the reports of the Auditor General and
other financial statements and shall determine what remedial measures, if
any, are needed, and whether special studies and investigations are
necessary. If the Commission shall deem such studies and investigations to
be necessary, the Commission may direct the Auditor General to undertake
such studies or investigations.
When a disagreement between the Audit Commission and an agency under the
Governor's jurisdiction arises in the process of the Audit Commission's
review of audit reports relating to such agency, the Audit Commission shall
promptly advise the Governor of such areas of disagreement. The Governor
shall respond to the Audit Commission within a reasonable period of time,
and in no event later than 60 days, expressing his views concerning such
areas of disagreement and indicating the corrective action taken by his
office with reference thereto or, if no action is taken, indicating the
reasons therefor.
The Audit Commission also promptly shall advise all other responsible
officials of the Executive, Judicial, and Legislative branches of the State
government of areas of disagreement arising in the process of the
Commission's review of their respective audit reports. With reference to
his particular office, each such responsible official shall respond to the
Audit Commission within a reasonable period of time, and in no event later
than 60 days, expressing his view concerning such areas of disagreement and
indicating the corrective action taken with reference thereto or stating
the reasons that no action has been taken.
The Commission shall report its activities to the General Assembly
including such remedial measures as it deems to be necessary. The report of
the Commission shall be made to the General Assembly not
less often than annually and not later than March 1 in each year.
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.
In addition, the Commission has the powers and duties provided for in the
Illinois State Auditing Act, and,
if the provisions of that Act conflict with those of this Act, that Act prevails.
(Source: P.A. 103-154, eff. 6-30-23.)
(25 ILCS 150/4) (from Ch. 63, par. 107)
Sec. 4. 
		
		The presiding officer of the Commission or any person designated by
him, upon majority vote of the Commission, may administer oaths or
affirmations and summon and compel the attendance before the Commission and
examine under oath any person connected either directly or indirectly with
any transaction with State agencies or any other person having information
regarding the conditions, affairs, management, administration or methods
involved in such financial transactions or fiscal matters. The Commission
may similarly require any person having in his possession any records,
books, papers, contracts or other documents pertinent to such matters or
transactions to surrender the same or to otherwise afford the Commission
access thereto.
Should any person fail to obey the summons or refuse to surrender or
afford access, without reasonable cause, to any of the above mentioned
papers, records, books, contracts or other documents, the Commission may
apply to the Circuit Court of the County in which any operation of the
fiscal matter or financial transaction took place, and such Court, if it
finds that the Commission has not exceeded its authority, may, by order
duly entered, require the attendance of witnesses and the production of
relevant books and papers required by the Commission in carrying out the
purposes of the Act. Upon refusal or neglect to obey the order of the
Court, the Court may compel obedience of such order by proceedings for
contempt.
(Source: Laws 1957, p. 810.)
(25 ILCS 150/5) (from Ch. 63, par. 108)
Sec. 5. The permanent office of the Legislative Audit Commission shall be in
the legislative complex, as defined in the Legislative Commission
Reorganization Act of 1984, wherein the Architect
of the Capitol shall provide
suitable and sufficient offices.
(Source: P.A. 93-632, eff. 2-1-04.)
(25 ILCS 150/6) (from Ch. 63, par. 109)
Sec. 6. 
		
		All books, papers, records and correspondence of the
Legislative Audit Commission pertaining to its work are public records
and shall be filed at its regularly maintained office, except:
(a) Papers or memoranda that are of no further use may be destroyed
upon approval of the Legislative Audit Commission; and
(b) Papers, correspondence and memoranda pertaining to any audit or
investigation not completed, when in the judgment of the Auditor
General, disclosure of such papers, correspondence or memoranda will
impede such audit or investigation; and
(c) Any record, document, or information, the disclosure of which is
restricted by law, which shall not be available for public examination.
(Source: Laws 1957, p. 810.)