reglab/statecodes huggingface dataset:
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 420 - CODE OF REGULATIONS › Subpart D - STANDARDS APPLICABLE TO AUDITS AND ATTESTATION ENGAGEMENTS OF ILLINOIS STATE GOVERNMENTAL ORGANIZATIONS AND PROGRAMS AND TO AUDITS AND ATTESTATION ENGAGEMENTS CONDUCTED BY STATE AGENCIES OF LOCAL AND PRIVATE AGENCIES › Section 420.330 - Examination and Evaluation Standards (Repealed)

Current through Register Vol. 48, No. 28, July 12, 2024
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 420 - CODE OF REGULATIONS › Subpart D - STANDARDS APPLICABLE TO AUDITS AND ATTESTATION ENGAGEMENTS OF ILLINOIS STATE GOVERNMENTAL ORGANIZATIONS AND PROGRAMS AND TO AUDITS AND ATTESTATION ENGAGEMENTS CONDUCTED BY STATE AGENCIES OF LOCAL AND PRIVATE AGENCIES › Section 420.340 - Reporting Standards (Repealed)

Current through Register Vol. 48, No. 28, July 12, 2024
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 420 - CODE OF REGULATIONS › Subpart E - FREQUENCY OF MANDATORY FINANCIAL AUDITS, COMPLIANCE AUDITS OR OTHER ATTESTATION ENGAGEMENTS › Section 420.410 - Introduction

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a) Subject. This
				Subpart designates the frequency with which specific agencies will be subject
				to financial audits, compliance audits or other attestation engagements by the
				Office of the Auditor General.
b)
				Authority. Section 3-8, ISAA [30 ILCS
				5/3-8 ].
c) Referenced Statutes. Section 3-2 ISAA,
				Mandatory and Directed Post Audits [30 ILCS
				5/3-2 ].
d) Effective Date. This Subpart becomes
				effective on March 18, 1976.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 420 - CODE OF REGULATIONS › Subpart E - FREQUENCY OF MANDATORY FINANCIAL AUDITS, COMPLIANCE AUDITS OR OTHER ATTESTATION ENGAGEMENTS › Section 420.420 - General Provisions

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a)
				Standard Audit or Examination Period. Except as established in this Subpart all
				agencies for which the Auditor General is required to conduct a financial
				audit, compliance audit, or other attestation engagement will be so reviewed at
				least once every two years.
b)
				Agencies to be Audited or Examined Yearly. The Auditor General shall annually
				file a list with the Legislative Audit Commission of all agencies for which a
				mandatory financial audit and compliance attestation examination shall be
				conducted yearly.
c) Financial
				Audits.
1) The Auditor General shall annually
				file a list with the Legislative Audit Commission of all agencies subject to a
				yearly financial audit.
2) A
				financial audit shall have the meaning prescribed in Section 1-13.5 of the
				ISAA.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 420 - CODE OF REGULATIONS › Subpart E - FREQUENCY OF MANDATORY FINANCIAL AUDITS, COMPLIANCE AUDITS OR OTHER ATTESTATION ENGAGEMENTS › Section 420.430 - Miscellaneous Provisions

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Nonlimitation. Nothing in this subpart shall limit the power
				  of the Auditor General to initiate or conduct any audit, attestation
				  engagement, study, investigation, or inquiry which the Auditor General would
				  otherwise be authorized to conduct under any law or the Illinois
				  Constitution.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 420 - CODE OF REGULATIONS › Subpart G - MAINTENANCE OF INFORMATION › Section 420.610 - Introduction

Current through Register Vol. 48, No. 28, July 12, 2024
a) SUBJECT. This
				Subpart establishes the standards concerning the maintenance, availability, and
				dissemination of information which is a part of or under the control of the
				Office of the Auditor General.
b)
				AUTHORITY.
Section 3-7 ISAA [30
				  ILCS 5/3-7 ].
Section 3-8(a) ISAA [30 ILCS
				  5/3-8(a) ].
Section 3-11 ISAA [30
				  ILCS 5/3-11 ].
c) REFERENCES.
Section 2-11 ISAA, Special Assistant Auditors [30 ILCS
				  5/2-11 ].
Section 3-4 ISAA, Investigations [30 ILCS
				  5/3-4 ].
Section 3-14 ISAA, Audit Reports [30 ILCS
				  5/3-14 ].
Section 6-1 ISAA, Effect on Other Laws [30
				  ILCS 5/6-1 ].
d) INCORPORATIONS. The following materials
				are incorporated by reference and made a part of this Subpart:
1) Standards of Construction for Regulations
				(Subpart A of this Part).
2)
				Definitions (Subpart B of this Part).
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 420 - CODE OF REGULATIONS › Subpart G - MAINTENANCE OF INFORMATION › Section 420.620 - General Provisions

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a)
				AVAILABILITY OF INFORMATION.
Except as provided in Section
				  420.630
				  of this Part, all information maintained by the Office of the Auditor General
				  shall be public information and shall be available to the public as provided by
				  this Subpart.
b) SUBPOENA
				OF EMPLOYEES.
1) Any employee or agent of the
				Office of the Auditor General who is served with a subpoena requiring the
				disclosure of information or the production of any document that is classified
				confidential shall appear as required by the subpoena and shall respectfully
				decline to disclose the information or produce any document called for basing
				the refusal on the requirement of this Section, unless the person subpoenaed
				has a written authorization permitting the release of the information or
				production of the document requested.
2) The authorization required by this Section
				may be issued only by the Auditor General, Deputy Auditor General, or the Chief
				Legal Counsel of the Office of the Auditor General. An authorization may be
				issued only if the release of the information:
A) would not contravene any
				statute;
B) would not interfere
				with an ongoing audit or investigation; or
C) would not unreasonably interfere with an
				individual's right of privacy.
3) In addition, information of other agencies
				that is confidential by or pursuant to law shall not be disclosed by the Office
				of the Auditor General, unless:
A) the
				information is not available from the officially authorized custodian and the
				officially authorized custodian consents to the release; or
B) a court orders the disclosure of the
				documents.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 420 - CODE OF REGULATIONS › Subpart G - MAINTENANCE OF INFORMATION › Section 420.630 - Confidential Information

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a)
				Statutory. All information maintained by the office that was confidential by or
				pursuant to law when secured by the Auditor General shall be maintained in
				accordance with Section 6-1 of the Illinois State Auditing Act [30 ILCS
				5/6-1 ] and other applicable law.
b) Information Related to Current Work.
1) Information not otherwise confidential,
				but acquired or developed as part of an ongoing audit, attestation engagement,
				investigation, study, or inquiry shall be classified confidential until the
				conclusion of the audit, attestation engagement, investigation, study, or
				inquiry to which the information pertains. The Auditor General may release the
				information only to:
A) persons or entities
				named in the audit, attestation engagement, investigation, study, or inquiry to
				which the information pertains;
B)
				governmental agencies with whom the Auditor General is jointly conducting or
				co-operating on an audit or attestation engagement, to the extent necessary for
				the conduct of the audit or attestation engagement;
C) prosecutorial offices, government agencies
				with investigatory powers and sworn law enforcement agencies if approved by the
				Auditor General but subject to subsection (b)(3) of this Section; and
D) current or potential contractors, but only
				on a need to know basis, for specific audit or engagement purposes.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 420 - CODE OF REGULATIONS › Subpart G - MAINTENANCE OF INFORMATION › Section 420.640 - Disclosure and Dissemination of Information

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a) Information Confidential when Acquired.
				Information maintained in the office of the Auditor General that was
				confidential by or pursuant to law when acquired may not be disseminated
				outside the office for any reason except by court order or as provided in
				Section
				420.620(b) or (c)
				 of this Part.
b) Information Established Confidential by
				the Office of the Auditor General. Information maintained by the Office of the
				Auditor General that the office of the Auditor General has established
				confidential by authority of the Illinois State Auditing Act or these
				regulations may be released to persons outside the Office of the Auditor
				General only by order of the Legislative Audit Commission pursuant to Section
				3-11 ISAA, by court order, or as specifically provided in this
				Subpart.
c) Dissemination of Other
				State Agency Information.
1) The Office of the
				Auditor General may decline to make available records or information that is
				available or currently controlled by the originating or controlling State
				agency.
2) Records and information
				are considered "available" even if the agency or agent refuses to disseminate
				them, such as information that may be withheld as an exception to the Illinois
				Freedom of Information Act [5 ILCS 140 ].
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 420 - CODE OF REGULATIONS › Subpart H - CONSULTATIONS AND RESPONSES TO FINDINGS › Section 420.710 - Introduction

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a) Subject. This
				Subpart covers consultations with heads of agencies concerning findings and
				recommendations in reports before the issuance of such reports; and the
				opportunity for persons who are identified by name in a recommendation
				contained in a post audit report to respond to findings or recommendations in
				the report which pertain to them.
b) Authority. Sections 3-7, 3-8(c), 3-8(d),
				ISAA [30 ILCS 5/3-7, 3 -8(c) and 3-8(d)].
c) Effective Date. This regulation becomes
				effective on November 29, 1979 (This regulation is subject to Section 3-7 of
				the ISAA requiring approval by the Legislative Audit Commission within 90 days
				of its submission to the Commission).
d) Definitions. Report means the document
				issued by the Auditor General upon the completion of a post audit or
				attestation engagement by the Auditor General, which report may include any or
				all of the following: financial statements, statements of facts, findings,
				conclusions, recommendations, responses to findings by agencies or individuals;
				and shall include a "Report Digest" signed by the Auditor General.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 420 - CODE OF REGULATIONS › Subpart H - CONSULTATIONS AND RESPONSES TO FINDINGS › Section 420.720 - Consultations with Heads of Agencies and Individuals

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a) Responses to Proposed Findings by Agencies
1) When the Office of the Auditor General has
				determined the proposed findings and recommendations to be included in a
				report, a copy shall be forwarded to the head of each agency covered by the
				engagement. Upon receiving a copy of the proposed findings and recommendations,
				an agency head (or his or her designee) shall have:
A) 5 days from receipt of the proposed
				findings and recommendations in which to request a conference (if the agency
				head desires one) with the Office of the Auditor General concerning the
				proposed findings and recommendations. All requested conferences shall be
				completed within 10 days from the agency's receipt of the proposed findings and
				recommendations. If no conference was held, the reason therefore shall be
				included in the workpapers.
B) 14
				days from receipt of the proposed findings and recommendations in which to
				deliver to the Auditor General any written comments the agency may have
				concerning the findings and recommendations involving the agency.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 440 - CODE OF RULES › Subpart A - STANDARDS OF CONSTRUCTION FOR RULES › Section 440.10 - Introduction

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a) SUBJECT. This
				Subpart establishes the standards of construction applicable to all rules
				promulgated by the Office of the Auditor General (74 Ill. Adm. Code
				440).
b) AUTHORITY. This Subpart is
				promulgated under the authority of Section 2-12(a) of the Illinois State
				Auditing Act [30 ILCS
				5/2-12(a) ].
c) INCORPORATIONS. The following material is
				incorporated by reference and made a part of this Subpart:
Definitions (Subpart B of this Part).
d) EFFECTIVE DATE. This Subpart becomes
				effective on February 1, 1976.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 440 - CODE OF RULES › Subpart A - STANDARDS OF CONSTRUCTION FOR RULES › Section 440.20 - General Provisions

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				PLURALS AND SINGULARS. A plural word includes the singular although a singular
				word does not necessarily include the plural.
b) MEANING OF HEADNOTES. Titles and headnotes
				used in rules are editorial devices to aid organization and readability, and do
				not limit, modify or expand the wording, effect, or meaning of the written
				provision of the rule.
c)
				SEVERABILITY. Should any part of a rule be declared or adjudged invalid, ultra
				vires, or unconstitutional, such declaration or adjudication shall affect only
				that part of the rule specifically covered by the declaration or adjudication
				and shall not affect any other provisions or parts of the rule. The other
				provisions or parts shall remain in full effect.
d) STATUTORY RULES OF CONSTRUCTION
				APPLICABLE. Rules of construction applicable to statutes shall be applicable to
				the rules of the Office of the Auditor General unless by their nature they are
				clearly inapplicable or a different standard is specified by or within a rule
				of the Office of the Auditor General.
e) AUTHORITY OF ANNOTATIONS. Annotations
				accompanying rules are not regulatory materials and do not have regulatory
				authority. They are supplementary reference materials intended to provide
				historical and operational perspective to the rules and aid readers in
				understanding and interpreting the rules.
f) MEASUREMENT OF TIME.
1) All times are based on the legal local
				time at Springfield, Illinois.
2)
				If a time period is specified in days the first day of the period shall begin
				at 12:01 A.M., local time, Springfield, Illinois on the day immediately
				following the day on which the event starting the time period occurs.
3) If a time period specified in days is
				shorter than seven days, then Saturdays, Sundays, and State and Federal
				Holidays are not counted in measuring the time period. In all other cases
				Saturdays, Sundays and State and Federal Holidays are counted.
4) If a time period is specified in hours,
				the first hour of the period shall begin on the next whole hour immediately
				following the time at which the event starting the time period
				occurred.
5) If a specified time
				period ends on a Saturday, Sunday, or State or Federal Holiday; or at a time
				which is after 5:00 P.M. local time, Springfield, Illinois, then the end of the
				time period shall be extended to 9:00 A.M. local time, Springfield, Illinois on
				the next day immediately following which is not a Saturday, Sunday, or State or
				Federal Holiday.
6) Where an event
				is to start on a specified date the starting time shall be at 12:01 A.M., local
				time, Springfield, Illinois, on the date specified.
7) Where an event is to terminate on a
				specified date the ending time shall be at 5:00 P.M. local time, Springfield,
				Illinois, on the date specified.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 440 - CODE OF RULES › Subpart B - DEFINITIONS › Section 440.110 - Introduction

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a) SUBJECT. This
				Subpart establishes the definitions of words, phrases, terms, and abbreviations
				used in rules promulgated by the Office of the Auditor General (74 Ill. Adm.
				Code 440).
b) AUTHORITY. This
				Subpart is promulgated under the authority of Subsection 2-12(a) of the
				Illinois Auditing Act [30 ILCS
				5/2-12(a) ].
c) INCORPORATION. The following material is
				incorporated by reference and made a part of this Subpart: Standards of
				Construction for Rules (Subpart A of this Part).
d) EFFECTIVE DATE. This Subpart becomes
				effective on February 1, 1976.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 440 - CODE OF RULES › Subpart B - DEFINITIONS › Section 440.120 - General Provisions

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a)
				DEFINITIONS ISAA. Words which are defined in the Illinois State Auditing Act
				[30 ILCS 5 ] have the same meanings when used in this Code of Rules (74 Ill.
				Adm. Code 440) as they have in the Illinois State Auditing Act unless there is
				an explicit indication to the contrary.
b) APPLICATION.
1) Words defined in this rule, when used in
				this Code of Rules (74 Ill. Adm. Code 440) shall have the meanings or
				modifications established in this subpart unless the context clearly requires
				otherwise or a different definition is explicitly made applicable.
2) If a word is defined in a particular rule,
				the definition given in that rule does not necessarily apply when the defined
				word is used in a different rule, unless there is a specific
				incorporation.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 440 - CODE OF RULES › Subpart B - DEFINITIONS › Section 440.130 - Abbreviations

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a) C.RG. C.RG means
				Code of Regulations (74 Ill. Adm. Code 420).
b) C.RL. C.RL means Code of Rules (74 Ill.
				Adm. Code 440).
c) ISAA. ISAA means
				the Illinois State Auditing Act [30 ILCS 5 ].
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 440 - CODE OF RULES › Subpart B - DEFINITIONS › Section 440.140 - Specific Definitions

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Code of Regulations. Code of Regulations means the official compilation of
				regulations promulgated by the Auditor General and currently in effect (74 Ill.
				Adm. Code 420).
b) Code of Rules.
				Code of Rules means the official compilation of rules promulgated by the
				Auditor General and currently in effect (74 Ill. Adm. Code 440).
c) Officer of the Office of the Auditor
				General. Officer of the Office of the Auditor General means any individual
				designated as a State Auditor, or any Deputy Auditor or other individual
				empowered by the Auditor General to act with respect to the performance of a
				specific audit, attestation engagement, study, or investigation.
d) Rulemaking. Rulemaking means separately or
				in combination any processes, procedures, or activities intended to result in,
				or which result in, a rule or regulation. Rulemaking includes the adoption,
				amendment, modification, update, suspension, repeal, rescission, or termination
				of a rule or regulation.
e) State
				Auditor. State Auditor means a State payroll employee of the Office of the
				Auditor General who has been authorized to conduct audits, attestation
				engagements, investigations, and studies by the Auditor General, and who has
				otherwise been appointed State Auditor in accordance with the personnel rules
				of the Office of the Auditor General.
f) Word. Word includes terms, phrases, and
				abbreviations.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 440 - CODE OF RULES › Subpart C - CLARIFICATIONS CONCERNING THE DEFINITION OF FINANCIAL AUDIT OR COMPLIANCE AUDIT › Section 440.210 - Introduction

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a) Subject. This
				subpart establishes clarifications and working interpretations concerning the
				meaning and requirements of a "financial audit" or "compliance
				audit."
b) Authority. Section 2-12
				ISAA [30 ILCS 5/2-12 ]. This rule
				is necessary to effectively accomplish the requirements mandated by Sections
				3-2, 1-13 and 1-13.5 of ISAA [30 ILCS 5/3-2, 1 -13 and 1-13.5].
c) Effective Date. This Subpart becomes
				effective on March 1, 1977.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 440 - CODE OF RULES › Subpart C - CLARIFICATIONS CONCERNING THE DEFINITION OF FINANCIAL AUDIT OR COMPLIANCE AUDIT › Section 440.220 - Clarification

Current through Register Vol. 48, No. 28, July 12, 2024
a) Auditing of
				Grantees. The scope of any compliance audit conducted by the Auditor General of
				a State agency that made grants during the audit period will include testing to
				determine whether the audited agency is auditing the grantees of funds granted
				by the audited agency for compliance with the terms of the grants and other
				applicable laws, regulations, and rules and whether the frequency and quality
				of such audits is generally adequate.
b) Self Auditing of Grants. The scope of any
				compliance audit conducted by the Auditor General of a State agency that
				received grants during the audit period will include testing to determine
				whether the audited agency is reviewing grants received by the agency to
				determine that the grant funds are being used in accordance with grant
				requirements and applicable state and federal laws, regulations and rules, and
				whether the frequency and quality of such reviews is generally
				adequate.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 440 - CODE OF RULES › Subpart D - PUBLIC PETITIONS REQUESTING RULEMAKING ACTIONS BY THE OFFICE OF THE AUDITOR GENERAL › Section 440.310 - Introduction

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a) SUBJECT. This
				Subpart establishes the policy, procedures and forms governing the submission
				and disposition of requests by the public for rulemaking actions by the Office
				of the Auditor General.
b)
				AUTHORITY.
Section 5-145, the Illinois Administrative Procedure Act
				  [5 ILCS
				  100/5-145 ].
Section 2-12, ISAA [30 ILCS
				  5/2-12 ].
c) INCORPORATIONS. The following materials
				are incorporated by reference and made a part of this Subpart:
1) Standards of Construction for Rules
				(Subpart A of this Part).
2)
				Definitions (Subpart B of this Part).
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 440 - CODE OF RULES › Subpart D - PUBLIC PETITIONS REQUESTING RULEMAKING ACTIONS BY THE OFFICE OF THE AUDITOR GENERAL › Section 440.320 - General Provisions

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RIGHT TO PETITION. Any person may petition the Office of the
				  Auditor General to undertake a particular rulemaking action (e.g. adoption,
				  amendment, repeal, etc. of a rule or regulation). For a petition to be
				  officially considered and acknowledged, it must be submitted in accordance with
				  the procedures and requirements of this subpart.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 440 - CODE OF RULES › Subpart D - PUBLIC PETITIONS REQUESTING RULEMAKING ACTIONS BY THE OFFICE OF THE AUDITOR GENERAL › Section 440.330 - Procedures

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a) SUBMISSION OF
				PETITIONS. A petition for a rulemaking action by the Office of the Auditor
				General must be:
1) submitted in
				writing;
2) delivered to the Office
				of the Auditor General at its Springfield address; and
3) in a format covering the information
				required by this Subpart.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 440 - CODE OF RULES › Subpart E - CONTRACTUAL PERSONAL SERVICES › Section 440.410 - Introduction

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a) SUBJECT. A rule
				for the appointment of Special Assistant Auditors and/or nonlicensed entities
				or individuals performing contractual personal services for the Office of the
				Auditor General.
b) SCOPE. This
				Subpart governs all contracts with individuals and entities performing
				professional and artistic services for the Office of the Auditor
				General.
c) AUTHORITY. Section
				2-12(c)(2), ISAA [30 ILCS
				5/2-12(c)(2) ].
d) INCORPORATIONS. The following materials
				are incorporated by reference and made a part of this rule:
1) Standards of Construction for Rules
				(Subpart A of this Part).
2)
				Definitions (Subpart B of this Part).
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 440 - CODE OF RULES › Subpart E - CONTRACTUAL PERSONAL SERVICES › Section 440.420 - General Provisions

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a)
				GENERAL PROVISIONS.
1) Conflicts. No
				Contractor, Subcontractor or associated principal shall have any interest which
				would conflict in any manner with the performance of the services to be
				provided under a contract.
2)
				Contractual evidence. All services secured under this subpart shall be the
				subject of a written contract, which contract shall be duly approved.
3) Delegations of authority.
Any delegation of authority by the Auditor General to sign,
				  issue or effectuate, in the name of the Auditor General, Requests for Proposals
				  or contracts to hire individuals or entities to assist in accomplishing the
				  responsibilities or programs of the office shall be maintained in writing,
				  signed and dated by the Auditor General, at the office's Springfield location.
				  The form of signature for any delegated authority shall be specified in the
				  document effecting the delegation.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 440 - CODE OF RULES › Subpart F - OATHS › Section 440.510 - Introduction

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a) SUBJECT. This
				Subpart establishes:
1) the basic standards
				concerning the use of oaths by persons associated with the Office of the
				Auditor General;
2) the delegation
				of the authority to administer oaths; and
3) the general form of oath to be
				utilized.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 440 - CODE OF RULES › Subpart F - OATHS › Section 440.520 - General Provisions

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a)
				Auditor General's Delegation.
1) The
				authority of the Auditor General to administer oaths is delegated to all State
				Auditors and this fact is stated in their identification credentials.
2) The authority of the Auditor General to
				administer oaths when delegated to persons who are not State Auditors shall be
				accomplished only in writing and shall be limited to a specific audit,
				attestation engagement or investigation.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 440 - CODE OF RULES › Subpart G - SUBPOENAS › Section 440.610 - Introduction

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a) SUBJECT. This
				Subpart establishes:
1) the basic policies
				and procedures concerning the issuance of subpoenas; and
2) the general form and content of
				subpoenas.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 440 - CODE OF RULES › Subpart G - SUBPOENAS › Section 440.620 - General Provisions

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a)
				REQUESTS FOR SUBPOENAS. Any State Auditor or Special Assistant Auditor of the
				Office of the Auditor General may request the issuance of a subpoena by
				directing a request, in writing, to the Auditor General. Such requests will be
				in a form and contain such information as specified by the Auditor
				General.
b) ISSUANCE OF SUBPOENAS.
				Subpoenas will be issued by the Auditor General or a Deputy Auditor General
				only upon review of an appropriate request. Subpoenas will be executed in two
				or more original copies, marked "first duplicate original," "second duplicate
				original," etc. each signed by the Auditor General or a Deputy Auditor General.
				The executed subpoenas shall be delivered to the requesting party for
				service.
c) SERVICE OF SUBPOENA.
				Subpoenas may be served by any person who is over age 18 years. Service may be
				made:
1) If the person being served is an
				individual, by personal delivery of an executed original to the individual, or
				by leaving an executed original at the individual's usual place of abode, with
				some person of the family, who is age 13 years or older, provided the server
				also sends a copy of the subpoena, postage prepaid addressed to the individual
				at the individual's usual place of abode.
2) If the person being served is a
				corporation, by leaving an executed original with the registered agent or
				officer or agent of the corporation.
3) If the person being served is an entity
				other than a corporation or an individual, by leaving an executed original with
				any officer, partner, associate, or agent of the entity.
4) By mailing an executed original by
				certified mail, return receipt requested, and postage prepaid, to the person to
				be served at the person's principal place of business or principal office or in
				the case of an individual at the individual's principal place of
				abode.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 440 - CODE OF RULES › Subpart H - DEPOSITIONS › Section 440.710 - Introduction

Current through Register Vol. 48, No. 28, July 12, 2024
a) SUBJECT. This
				Subpart establishes:
1) the basic policies,
				procedures and guidelines concerning the taking of depositions by State
				Auditors and Special Assistant Auditors;
2) the procedure for a service of a Notice of
				Deposition.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 440 - CODE OF RULES › Subpart H - DEPOSITIONS › Section 440.720 - General Provisions

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				USE OF DEPOSITION AUTHORITY. Depositions upon oral examination may be taken
				when, in the opinion of an audit Director, the need to preserve statements or
				the interrogation of a person under oath is essential to the conduct of an
				audit or upon direction of the Auditor General.
b) PERSONS BEFORE WHOM DEPOSITIONS MAY BE
				TAKEN. Depositions may be taken before a State Auditor, a Special Assistant
				Auditor, or an officer authorized to administer oaths by the laws of the State
				of Illinois or the United States.
c) WHERE DEPOSITION TAKEN. A deposition may
				be taken at the office of any State agency where the witness is employed, or in
				the case of a person other than a State employee, in a suitable location
				selected by the State Auditor or Special Assistant Auditor in the county in
				which the person resides.
d) RECORD
				OF EXAMINATION: OATH. The person before whom the deposition is taken shall put
				the witness on oath and shall personally, or by someone acting under that
				person's direction and in that person's presence, record the testimony of the
				witness. The testimony shall be taken stenographically or by sound recording
				service, and upon agreement of the parties may be taken by audio visual
				recording device. The testimony shall be transcribed at the request of any
				party. Objections made at the time of the examination shall be included in the
				deposition.
e) SCOPE OF
				EXAMINATION. The witness in a deposition may be examined regarding any matter
				within the scope of a post audit or investigation. No rules of evidence need be
				observed.
f) FEES AND CHARGES.
1) The Auditor General's office shall pay the
				fees of the witness and the charges of the recorder or stenographer for
				attending.
2) The witnesses who are
				State employees shall not be entitled to a witness or travel fee. Witnesses
				other than State employees shall be paid the witness and travel fees provided
				by statute for civil cases in Illinois Circuit Courts.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 440 - CODE OF RULES › Subpart H - DEPOSITIONS › Section 440.730 - Procedure

Current through Register Vol. 48, No. 28, July 12, 2024
a) NOTICE OF
				DEPOSITION. All Notices of Deposition shall be by service of a Subpoena for
				Deposition issued and served in accordance with Subpart G of this
				Part.
b) SUBPOENA FOR DEPOSITION
				FORM. Subpoena for Deposition issued by the Office of the Auditor General shall
				be in the form specified by the Auditor General.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 440 - CODE OF RULES › Subpart J - FRAUD REPORTING › Section 440.910 - Methods of Receiving Fraud Allegations

Current through Register Vol. 48, No. 28, July 12, 2024
a) The Office of the Auditor General shall
				operate a toll-free telephone hot line for the public to report allegations of
				fraud in the executive branch of State government [30 ILCS
				5/2-15 ].
b) Fraud allegations should be reported:
1) by toll free telephone to the Auditor
				General's Hotline at
855-217-1895 or (TTY) at 888-261-2887; or
2) by submitting the on-line form on the
				Auditor General's website at
www.auditor.illinois.gov
.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 440 - CODE OF RULES › Subpart J - FRAUD REPORTING › Section 440.920 - Definition of Fraud

Current through Register Vol. 48, No. 28, July 12, 2024
"Fraud" is generally defined as an intentional
				  misrepresentation of a material existing fact made by one person to another
				  with knowledge of its falsity and for the purpose of inducing the other person
				  to act, and upon which the other person relies with resulting injury or damage.
				  Fraud may also be made by an omission or purposeful failure to state material
				  facts, when nondisclosure makes other statements misleading.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 440 - CODE OF RULES › Subpart J - FRAUD REPORTING › Section 440.930 - Review of Allegations

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Allegations will be reviewed to determine whether they:
1) are sufficiently detailed and supported to
				enable follow-up;
2) appear to
				involve fraud; and
3) relate to
				agencies in the Executive branch of State government.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 440 - CODE OF RULES › Subpart J - FRAUD REPORTING › Section 440.940 - Availability of Information

Current through Register Vol. 48, No. 28, July 12, 2024
Information received by the Auditor General through fraud
				  allegations that would reveal the identity of a complainant, subject, informant
				  or witness is not subject to disclosure to the public but may be forwarded to
				  other governmental entities, law enforcement and investigatory agencies for
				  possible follow-up. A summary record of fraud allegations received will be
				  maintained for a minimum period of two years from the date of
				  receipt.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 470 - POST AUDIT GUIDELINES › Subpart A - INTRODUCTION › Section 470.1 - Objectives of the Office of the Auditor General

Current through Register Vol. 48, No. 28, July 12, 2024
The Office of Auditor General has been established to provide
				  a comprehensive and thorough post audit of the obligation, expenditure, receipt
				  and use of public funds of the State to the end that the government of the
				  State of Illinois will be accountable to the General Assembly and the citizens
				  and taxpayers, and to the end that the constitutional and statutory
				  requirements governing State fiscal and financial operations will be enforced.
				  All audits governed by this part are to be aimed toward the fulfillment of
				  these objectives.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 470 - POST AUDIT GUIDELINES › Subpart A - INTRODUCTION › Section 470.2 - Application of this Part

Current through Register Vol. 48, No. 28, July 12, 2024
This part applies to all audits conducted by the staff of the
				  Auditor General and all audits contracted for by the Auditor
				  General.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 470 - POST AUDIT GUIDELINES › Subpart B - AUDIT GUIDELINES › Section 470.100 - Audit Guidelines - Incorporation

Current through Register Vol. 48, No. 28, July 12, 2024
Those audit guidelines required by Section 2-12(c)(1) of the
				  Illinois State Auditing Act (Ill. Rev. Stat. 1983, ch. 15, par. 302-12(c)(1),
				  as now or hereafter amended), which this part implements, are to be found in
				  the following rules as defined by Section 1-70 of the Illinois Administrative
				  Procedure Act (Ill. Rev. Stat. 1991, ch. 127, par. 1001-70, as now or hereafter
				  amended), incorporated herein by reference: 74 Ill. Adm. Code 440: Subpart E
				  (guidelines for the supervision and conduct of post audits, including
				  allocation of supervisory responsibilities); 74 Ill. Adm. Code 440: Subparts F,
				  G, and H (procedures for questioning, procedures for taking depositions); 74
				  Ill. Adm. Code 420: Subpart G and 2 Ill. Adm. Code 601 (maintenance of records
				  and working papers relating to post audits), as now or hereafter
				  amended.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 600 - BANKING AND AUTOMATED TELLER MACHINE SERVICES › Section 600.100 - Introduction

Current through Register Vol. 48, No. 28, July 12, 2024
Pursuant to Section 18 of the State Treasurer Act
				[15 ILCS
				505/18 ], the Office of the Treasurer promulgates this
				Part for the procurement and placement of banking services at the State Capitol
				and automatic teller machines at any State Office Building, State Tourism
				Center, State Property or State Fairgrounds (Program).
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 600 - BANKING AND AUTOMATED TELLER MACHINE SERVICES › Section 600.120 - Contact Office of the Treasurer

Current through Register Vol. 48, No. 28, July 12, 2024
a) No State agency may procure services
			 authorized by this Part at any State Office Building, State Tourism Center,
			 State Property or State Fairgrounds without the approval of the Office of the
			 Treasurer. State agencies seeking ATM Services and ATM Services approval from
			 the Office of the Treasurer should contact:
Office of the Illinois State Treasurer
219 Statehouse
Springfield, Illinois 62706
217/782-2211
b) In determining whether ATM services should
			 be approved for any location, the Office of the Treasurer may consider one or
			 more of the following criteria:
1) the
			 approximate number of persons visiting the ATM location per day;
2) the likely demand for cash by persons in
			 the immediate vicinity;
3) the
			 likelihood of procuring an ATM at that location; and
4) any other relevant factor as determined by
			 the Office of the Treasurer.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 600 - BANKING AND AUTOMATED TELLER MACHINE SERVICES › Section 600.130 - Agreements with State Agencies

Current through Register Vol. 48, No. 28, July 12, 2024
a) The Treasurer may enter into written
			 agreements with the State agency having jurisdiction of the property where ATM
			 services are intended to be provided.
b) Agreements with a State agency may include
			 the quantity of machines to be located at the property, the exact location of
			 the device, establishment of responsibility for payment of expenses incurred in
			 locating the machine or service, and any other terms deemed proper and
			 necessary by the Treasurer.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 600 - BANKING AND AUTOMATED TELLER MACHINE SERVICES › Section 600.140 - Competitive Procedures

Current through Register Vol. 48, No. 28, July 12, 2024
Banking services and ATM services shall be procured in
				accordance with the Illinois Procurement Code [30 ILCS 500 ] and the Office of
				the Treasurer's procurement rules (44 Ill. Adm. Code 1400).
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 600 - BANKING AND AUTOMATED TELLER MACHINE SERVICES › Section 600.150 - Agreements with Financial Institutions and Operators

Current through Register Vol. 48, No. 28, July 12, 2024
a) The Treasurer may enter into a written
			 agreement with a financial institution for the provision of banking services at
			 the State Capitol. At a minimum, the agreement shall include the level of
			 banking services to be provided, the amount of compensation to be paid by the
			 financial institution, and any other terms deemed proper and necessary by the
			 Treasurer.
b) The Treasurer may
			 enter into a written agreement with a financial institution or an operator for
			 the provision of ATM services at a State Office Building, State Tourism Center,
			 State Property or State Fairgrounds. At a minimum the agreement shall include
			 the amount of compensation to be paid by the financial institution or operator
			 and any other terms deemed proper and necessary by the Treasurer.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 600 - BANKING AND AUTOMATED TELLER MACHINE SERVICES › Section 600.160 - Treasurer's Rental Fee Fund

Current through Register Vol. 48, No. 28, July 12, 2024
Any payment, proceed, fee, compensation or other remuneration
				received by the Office of the Treasurer from a financial institution or
				operator as required by this Part shall by deposited in the Treasurer's Rental
				Fee Fund.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 600 - BANKING AND AUTOMATED TELLER MACHINE SERVICES › Section 600.170 - Administrative Expenses

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 The administrative expenses of the Program shall be paid from the Treasurer's
			 Rental Fee Fund.
b) In the event
			 that the Treasurer is obligated to pay administrative expenses of the Program,
			 but the Treasurer's Rental Fee Fund has insufficient funds to make that
			 payment, the obligation to pay the administrative expenses may accrue, but the
			 Treasurer shall not pay the administrative expenses until such time as the
			 Treasurer's Rental Fee Fund has sufficient earnings to support the
			 payment.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 600 - BANKING AND AUTOMATED TELLER MACHINE SERVICES › Section 600.180 - Restrictions

Current through Register Vol. 48, No. 28, July 12, 2024
a) This Part does
			 not apply to a State office building in which a currency exchange or a credit
			 union providing financial services located in the building on July 1, 1995 is
			 operating.
b) In the event the
			 currency exchange or credit union that was providing financial services in the
			 State office buildings referenced in subsection (a) ceases its provision of
			 financial services, then that State office building shall become subject to the
			 provisions of this Part.
c) The
			 privileges bestowed upon a currency exchange or credit union pursuant to
			 Section 18(d) of the State Treasurer Act are inalienable, may not be
			 transferred to any other currency exchange or credit union, and are not subject
			 to renewal.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 650 - RULES FOR CHARITABLE TRUST STABILIZATION COMMITTEE › Subpart A - GENERAL PROVISIONS › Section 650.10 - Definitions

Current through Register Vol. 48, No. 28, July 12, 2024
The following definitions shall apply to this Part:
"Act" means the Charitable Trust Stabilization Act [30 ILCS
				  790 ].
"Applicant" means an organization, public or private,
				  applying for grant funds to be awarded from the Charitable Trust Stabilization
				  Fund created pursuant to Section 5 of the Act.
"Committee" means the Charitable Trust Stabilization
				  Committee created pursuant to Section 10 of the Act.
"Grant Agreement" means an agreement between the State
				  Treasurer and the organization receiving grant funds from the Charitable Trust
				  Stabilization Fund.
"Grant Award" means grants funds provided from the Charitable
				  Trust Stabilization Fund.
"Grantee" means an organization awarded grant funds from the
				  Charitable Trust Stabilization Fund.
"State Treasurer" means the Office of the Treasurer of the
				  State of Illinois or a third-party administrator of the Charitable Trust
				  Stabilization Fund designated pursuant to Section 10(d) of the
				  Act.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 650 - RULES FOR CHARITABLE TRUST STABILIZATION COMMITTEE › Subpart B - PURPOSE AND ELIGIBILITY › Section 650.20 - Purpose

Current through Register Vol. 48, No. 28, July 12, 2024
Upon recommendation of the Committee, the State Treasurer may
				  make grant awards for the purpose of providing funds to community-based
				  organizations and other not-for-profit entities operating in the State of
				  Illinois.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 650 - RULES FOR CHARITABLE TRUST STABILIZATION COMMITTEE › Subpart B - PURPOSE AND ELIGIBILITY › Section 650.30 - Grant Eligibility Criteria

Current through Register Vol. 48, No. 28, July 12, 2024
Grant awards may be made to an applicant that:
a)
is a not-for-profit corporation
				that is exempt from federal income taxation under Section 501(c)(3) of the
				federal Internal Revenue Code
(
				26 USC
				501(c)(3) ) (Section 15(1)
				of the Act);
b)
is
				organized under the General Not for Profit Corporation Act of 1986
[
				805 ILCS 105 ]
for the purpose of providing charitable services to the
				community
(Section 15(2) of the Act);
c)
complies with the provisions of
				the Charitable Trust Act
[ 760 ILCS 55 ] (Section 15(3) of the
				Act)
;
d) is
				domiciled in the State of Illinois and provides charitable services exclusively
				in the State of Illinois;
e) has
				the equivalent of one full-time paid employee; and
f) certifies that it has adopted a
				nondiscrimination policy that complies with the Illinois Human Rights Act [ 775
				ILCS 5 ] and all applicable federal and State laws.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 650 - RULES FOR CHARITABLE TRUST STABILIZATION COMMITTEE › Subpart B - PURPOSE AND ELIGIBILITY › Section 650.40 - Special Attention to Certain Applicants

Current through Register Vol. 48, No. 28, July 12, 2024
Special attention shall be given to public and
				  private entities with operating budgets of less than $1,000,000 that are
				  located in a depressed area, as defined
in
Section 3 of the
				  Illinois Enterprise Zone Act, and preferences for recommending grants to the
				  State Treasurer may be given to these entities by the Committee
. [
				  30 ILCS
				  790/5(a) ] For purposes of this Part,
				  an applicant is located in a depressed area if the applicant meets one or more
				  of the following conditions:
a) The
				unemployment rate in the census tract where the applicant is located had an
				annual average unemployment rate of at least 120% of the State's annual average
				unemployment rate for the most recent calendar year or the most recent fiscal
				year, as reported by the Department of Employment Security;
b) All or part of the census tract where the
				applicant is located has a poverty rate of at least 20%, according to the
				latest data from the U.S. Census Bureau;
c) The percent of households in the census
				tract where the applicant is located who receive SNAP Benefits is 20% or
				higher, according to the latest data from the U.S. Census Bureau; or
d) 50% or more of the children in the census
				tract where the applicant is located are eligible to participate in the federal
				free or reduced-price meals program, according to reported statistics from the
				State Board of Education.