reglab/statecodes huggingface dataset:
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 310 - RULES OF PRACTICE IN ADMINISTRATIVE HEARINGS › Section 310.170 - Hearings

Current through Register Vol. 48, No. 28, July 12, 2024
The sequence to be followed for all contested cases is as
				follows:
a) Preliminary Hearing. The
			 preliminary hearing may be conducted by telephone at the discretion of the
			 hearing officer. The purpose is to set a date on which all parties expect to be
			 prepared, and to rule on any preliminary motions that are presented. This may
			 be eliminated by agreement of the parties and the Comptroller or hearing
			 officer.
b) Prehearing Conference -
			 Optional. The purposes are set out in Section
			 310.160.
			 The prehearing conference may be conducted by telephone at the discretion of
			 the hearing officer.
c) Hearings
1) Preliminary matters - Motion, attempts to
			 narrow issues or limit evidence.
2)
			 Opening Statements - The party bearing the burden of proof proceeds
			 first.
3) Case in Chief - Evidence
			 and witnesses are presented by the party bearing the burden of proof. As
			 witnesses' testimony is completed, they are subject to
			 cross-examination.
4) Defense -
			 Evidence and witnesses may be presented by the opposing parties.
5) Closing Statements - The party bearing the
			 burden of proof proceeds first, then the opposing party, then a final word by
			 the party bearing the burden of proof.
6) Hearing Officer Report and Recommendation
			 - Described in Section
			 310.240.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 310 - RULES OF PRACTICE IN ADMINISTRATIVE HEARINGS › Section 310.180 - Hearing Officers

Current through Register Vol. 48, No. 28, July 12, 2024
a) In
			 any contested case, the Comptroller may employ any attorney licensed to
			 practice in Illinois to serve as hearing officer. The hearing officer may be
			 empowered to conduct the hearing, administer oaths, question witnesses, make
			 rulings on motions and objections, or submit suggested Findings of Fact and
			 Conclusions of Law to the Comptroller at the conclusion of the case. The
			 hearing officer shall provide the Comptroller such legal counsel as the
			 Comptroller may require in evaluating the Findings of Fact and Conclusions of
			 Law and the recommendations for decision.
b) It shall not be a bar to assignment as a
			 hearing officer that the attorney is also an employee of the
			 Comptroller.
c) Any hearing officer
			 shall not have direct involvement with the case or have an interest in the
			 decision to be reached. Mere familiarity with the facts shall not disqualify a
			 hearing officer. A hearing officer may be disqualified for bias or conflict of
			 interest. An adverse ruling, in and of itself, shall not constitute bias or
			 conflict of interest.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 310 - RULES OF PRACTICE IN ADMINISTRATIVE HEARINGS › Section 310.190 - Burden of Proof

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 The burden of proof rests with the Department in all cases instituted by the
			 Department by the filing of a Complaint. A recommendation for an order may be
			 made by the hearing officer or an order entered by the Comptroller only when
			 the Department establishes by a preponderance of the evidence that the
			 allegations of the Complaint are true.
b) The burden of proof in all cases
			 instituted by the filing of a Petition for Hearing rests with the petitioner.
			 The petitioner must prove by a preponderance of the evidence that the license
			 should be granted or restored, as the case may be.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 310 - RULES OF PRACTICE IN ADMINISTRATIVE HEARINGS › Section 310.200 - Documents

Current through Register Vol. 48, No. 28, July 12, 2024
a) Business records
			 shall be admissible. A business record is:
1)
			 Relevant;
2) A memorandum, report,
			 record or data compilation;
3) Made
			 by a person with first-hand knowledge of the facts;
4) Made at or near the time of the
			 facts;
5) Made as part of the
			 regular practice of the activity; and
6) Kept in the course of regularly conducted
			 activity.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 310 - RULES OF PRACTICE IN ADMINISTRATIVE HEARINGS › Section 310.210 - Motions

Current through Register Vol. 48, No. 28, July 12, 2024
a) Motions will be
			 made in writing, unless the Comptroller or hearing officer finds that oral
			 motions would expedite the hearing and not interfere with the parties'
			 presentation of their case. Motions are limited to the following:
1) To request dismissal of a Complaint, for
			 failure to state facts which, if true, would form a sufficient basis for the
			 action taken.
2) To request
			 sanctions in accordance with the Section of this Part dealing with
			 Representation.
3) To request
			 sanctions in accordance with the Section of this Part dealing with
			 Discovery.
4) To request dismissal
			 of a Petition for Hearing, for failure to comply with the Section of this Part
			 dealing with Institution of a Contested Case by a Petitioner.
5) To request dismissal of a Complaint where
			 the Department's case has been concluded without sufficient evidence having
			 been presented to form a basis for the action taken.
6) To request a continuance, or extension of
			 time to comply with any provision of this Part.
7) To request an order granting a rehearing,
			 or additional hearings.
8) To
			 request an order that the Comptroller or hearing officer reconsider its
			 Findings of Fact, Conclusion of Law or Recommendation to the Comptroller or to
			 request a new hearing or additional hearings.
9) To request that the Comptroller or hearing
			 officer deem a failure to file an Answer to be an admission of the truth of the
			 allegations contained in the Complaint.
10) To request employment of a hearing
			 officer in a case where the Comptroller is presiding.
11) To request that a hearing officer be
			 excluded from the hearing or deliberations, for cause as specified in Section
			 310.180(c).
12) To request that an Order be vacated or
			 modified.
13) To request a
			 prehearing conference.
14) To
			 request separation of cases joined by the Department.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 310 - RULES OF PRACTICE IN ADMINISTRATIVE HEARINGS › Section 310.220 - Evidence

Current through Register Vol. 48, No. 28, July 12, 2024
a) Irrelevant,
			 immaterial, or unduly repetitious evidence shall be excluded. Except as
			 otherwise provided in this Section, the rules of evidence and privilege as
			 applied in civil cases in the circuit courts of this State shall be followed.
			 Evidence not admissible under those rules of evidence may be admitted unless
			 precluded by statute, if it is of a type commonly relied upon by reasonably
			 prudent men in the conduct of their affairs. Objections to evidentiary offers
			 may be made and shall be noted in the record. Subject to these requirements,
			 when a hearing will be expedited and the interests of the parties will not be
			 prejudiced, any part of the evidence may be received in written form.
Subject to the evidentiary requirements of this Section, a party may
			 conduct cross-examination required for a full and fair disclosure of the facts.
			 Notice may be taken of matters of which the circuit courts of this State may
			 take judicial notice. In addition, notice may be taken of generally recognized
			 technical or scientific facts within the
Office of the Comptroller's
specialized knowledge. Parties shall be notified either before or
			 during the hearing, or by reference in preliminary reports or otherwise, of the
			 material noticed, including any staff memoranda or data, and they shall be
			 afforded an opportunity to contest the material so noticed. The agency's
			 experience, technical competence, and specialized knowledge may be utilized in
			 the evaluation of the evidence.
[5 ILCS
			 100/10-40]
b) Hearsay is not admissible. In addition to
			 any other exceptions to the hearsay rule that exists in Illinois, a statement
			 shall be admitted if it has circumstantial guarantees of trustworthiness and if
			 the probative value of the statement outweighs any prejudice resulting from an
			 inability to cross-examine the declarant.
c) Statements that Are Not Hearsay
1) Prior Statement by Witness. The declarant
			 testifies at the trial or hearing and is subject to cross-examination
			 concerning the statement and the statement is:
A) inconsistent with the declarant's
			 testimony, and was given under oath subject to the penalty of perjury at a
			 trial, hearing or other proceeding, or in a deposition;
B) consistent with the declarant's testimony
			 and is offered to rebut an express or implied charge against the declarant of
			 recent fabrication or improper influence or motive; or
C) one of identification of a person made
			 after perceiving the person.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 310 - RULES OF PRACTICE IN ADMINISTRATIVE HEARINGS › Section 310.230 - Adverse Witness

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 Any party or witness may be called as an adverse witness. In such a case,
			 examination of the witness will be allowed as if under
			 cross-examination.
b) A witness
			 called in good faith, whose testimony surprises the party calling the witness,
			 can be examined as if under cross-examination, and the testimony of the witness
			 may be impeached by prior statements.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 310 - RULES OF PRACTICE IN ADMINISTRATIVE HEARINGS › Section 310.231 - Ex Parte Communications

Current through Register Vol. 48, No. 28, July 12, 2024
a)
Except in the disposition of
			 matters that the
Office of the Comptroller
is authorized by
			 law to entertain or dispose of on an ex parte basis,
Office of the
			 Comptroller Department
heads, employees and
hearing officers
shall not, after notice of hearing in a contested case or licensing to
			 which the procedures of a contested case apply under the Act, communicate,
			 directly or indirectly, in connection with any issue of fact, with any person
			 or party, or in connection with any other issue with any party or the
			 representative of any party, except upon notice and opportunity for all parties
			 to participate.
b)
However, an
Office of the Comptroller employee
may
			 communicate with other
employees
of the
Office of the
			 Comptroller,
and an
Office of the Comptroller employee
or
hearing officer
may have the aid and advice of one
			 or more personal assistants.
c)
An ex parte communication received
			 by any
Office of the Comptroller Department
head, employee
			 or
hearing officer
shall be made a part of the record of the
			 pending matter, including all written communications, all written responses to
			 the communications, and a memorandum stating the substance of all oral
			 communications and all responses made and the identity of each person from whom
			 the ex parte communication was received.
d)
Communications regarding matters
			 of procedure and practice, such as the format of pleadings, number of copies
			 required, manner of service, and status of proceedings, are not considered ex
			 parte communications under this Section.
[5
			 ILCS 100/10-60]
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 310 - RULES OF PRACTICE IN ADMINISTRATIVE HEARINGS › Section 310.232 - Stay of Contested Case Hearings for Military Service

Current through Register Vol. 48, No. 28, July 12, 2024
a)
"Military Service" means any
			 full-time training or duty, no matter how described under federal or State law,
			 for which a service member is ordered to report by the President, Governor of a
			 state, commonwealth, or territory of the United States, or other appropriate
			 military authority.
"Service Member" means a resident of Illinois who is a
				member of any component of the U.S. Armed Forces or the National Guard of any
				state, the District of Columbia, a commonwealth, or a territory of the United
				States.
b)
In a contested case in which a named party is a service member who has
			 entered military service, for a period of 14 days that follow the conclusion of
			 military service, the administrative law judge shall, upon motion made by or on
			 behalf of the service member, stay the hearing for a period of 90 days if the
			 service member's ability to appear at the hearing is materially affected by his
			 or her military service.
c)
In order to be eligible for the
			 benefits granted to service members under this Section, a service member must
			 demonstrate that his or her military service has been in excess of 29
			 consecutive days and has materially affected his or her ability to attend the
			 hearing by submitting to the
hearing officer
a letter from the
			 service member's commanding officer stating that the service member's military
			 duty has prevented the service member from appearing at the hearing and that
			 military leave has not been authorized. The service member must also provide
			 the
hearing officer
with an approximate date of
			 availability.
d)
Additional stays of the contested case hearing shall be permitted at
			 the discretion of the
hearing officer
if all of the
			 requirements of this Section are met.
e)
A violation of this Section
			 constitutes a civil rights violation under the Illinois Human Rights
			 Act
[775 ILCS 5].
All proceeds from the collection of any
			 civil penalty imposed under this subsection shall be deposited into the
			 Illinois Military Family Relief Fund.
[5 ILCS
			 100/10-63]
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 310 - RULES OF PRACTICE IN ADMINISTRATIVE HEARINGS › Section 310.233 - Expenses and Attorney's Fees

Current through Register Vol. 48, No. 28, July 12, 2024
a)
In any contested case initiated by
			 the
Office of the Comptroller
that does not proceed to court
			 for judicial review and on any issue for which a court does not have
			 jurisdiction to make an award of litigation expenses under
Illinois
			 Supreme Court Rule 137
, any allegation made by the
Office
without reasonable cause and found to be untrue shall subject
			 the
Office
to the payment of the reasonable expenses,
			 including reasonable attorney's fees, actually incurred in defending against
			 that allegation by the party against whom the case was initiated. A claimant
			 may not recover litigation expenses when the parties have executed a settlement
			 agreement that, while not stipulating liability or violation, requires the
			 claimant to take correction action or pay a monetary sum.
b)
The claimant shall make a demand
			 for litigation expenses to the
Office
. If the claimant is
			 dissatisfied because of the
Office's
failure to make any award
			 or because of the insufficiency of the
Office's
award, the
			 claimant may petition the Court of Claims for the amount deemed owed. If
			 allowed any recovery by the Court of Claims, the claimant shall also be
			 entitled to reasonable attorney's fees and the reasonable expenses incurred in
			 making a claim for the expenses incurred in the administrative action. The
			 Court of Claims may reduce the amount of the litigation expenses to be awarded
			 under this Section, or deny an award, to the extent that the claimant engaged
			 in conduct during the course of the proceeding that unduly and unreasonably
			 protracted the final resolution of the matter in
			 controversy.
c)
In
			 any case in which a party has any administrative rule invalidated by a court
			 for any reason, including but not limited to the
Office's
exceeding its statutory authority or the
Office's
failure to follow statutory procedures in the adoption of the rule, the
			 court shall award the party bringing the action the reasonable expenses of the
			 litigation, including reasonable attorney's fees.
[5 ILCS
			 100/10-55]
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 310 - RULES OF PRACTICE IN ADMINISTRATIVE HEARINGS › Section 310.240 - Reports of Hearings

Current through Register Vol. 48, No. 28, July 12, 2024
a) In
			 every contested case conducted before a hearing officer, the hearing officer
			 will file a written report that contains his or her Findings of Facts and
			 Conclusions of Law with respect to the allegations contained in the Complaint
			 or Petition for Hearing and his or her Recommendation to the
			 Comptroller.
b) In every contested
			 case conducted before the Comptroller, separate Findings of Fact and
			 Conclusions of Law shall be stated in a written report in support of the Order
			 of the Comptroller.
c) Decisions
			 and Orders
1)
A final decision or
			 order adverse to a party (other than the
Office of the Comptroller)
in a contested case shall be in writing or stated in the record. A
			 final decision shall include Findings of Fact and Conclusions of Law,
			 separately stated. Findings of Fact, if set forth in statutory language, shall
			 be accompanied by a concise and explicit statement of the underlying facts
			 supporting the findings. If, in accordance with
this subsection
			 (c)(1),
a party submitted proposed Findings of Fact, the decision shall
			 include a ruling upon each proposed finding. Parties or their agents appointed
			 to receive service of process shall be notified either personally or by
			 registered or certified mail of any decision or order. Upon request, a copy of
			 the decision or order shall be delivered or mailed forthwith to each party and
			 to his or her attorney of record.
2)
All orders shall specify whether
			 they are final and subject to the Administrative Review Law
[735 ILCS
			 5 /Art. III].
Every final order shall contain a list of all parties of
			 record to the case, including the name and address of the officer entering the
			 order and the addresses of each party, as known to the officer, where the
			 parties may be served with pleadings, notices, or service of process for any
			 review or further proceedings. Every final order shall also state whether the
			 rules of the
Office of the Comptroller
require any motion or
			 request for reconsideration and cite the rule for the requirement.
[5 ILCS
			 100/10-50]
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 310 - RULES OF PRACTICE IN ADMINISTRATIVE HEARINGS › Section 310.250 - Requests for Rehearing

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 Where a rehearing, or additional hearings are requested, the request shall be
			 in the form of a motion, and shall state with specificity the reasons for the
			 request. If it is alleged that new evidence is available which was not
			 available at the time of the hearing, the affidavit shall describe the new
			 evidence, and reasons why it was not available for use at the
			 hearing.
b) Where the hearing
			 officer grants any motion which would dispose of the case, it shall first
			 afford the parties an opportunity to cure the defects in pleading or proof, and
			 the ruling shall be forwarded as a report of the hearing in accordance with
			 Section
			 310.240.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 310 - RULES OF PRACTICE IN ADMINISTRATIVE HEARINGS › Section 310.251 - Waiver

Current through Register Vol. 48, No. 28, July 12, 2024
Compliance with any or all of the provisions
				of
these rules
concerning contested cases may be waived by
				written stipulation of all parties.
[5 ILCS
				100/10-70]
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 310 - RULES OF PRACTICE IN ADMINISTRATIVE HEARINGS › Section 310.260 - Severability

Current through Register Vol. 48, No. 28, July 12, 2024
If any Section, subdivision, sentence or clause of this Part
				shall be held by a court of competent jurisdiction to be invalid, such holding
				shall not affect the remaining parts thereof.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 320 - STATE COLLECTIONS › Subpart A - GENERAL › Section 320.5 - Scope

Current through Register Vol. 48, No. 28, July 12, 2024
This Part establishes procedures for State agencies to follow
				  in complying with the Illinois State Collection Act of 1986 (Ill. Rev. Stat.
				  1986 Supp., ch. 15, par. 151 et seq.). As used in this Part, the term "State
				  agencies" shall have the meaning specified in the Illinois State Auditing Act
				  (Ill. Rev. Stat. 1985, ch. 15, pars. 301-1 et seq.).
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 320 - STATE COLLECTIONS › Subpart A - GENERAL › Section 320.10 - Definition of Receivables

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Receivables represent amounts or claims owed to the State or State agencies
				either directly or in a trust or agent capacity by any individual or entity.
				These claims are for the future receipt of cash. There are two criteria
				essential to the creation of an account receivable:
1) The transaction must be completed to the
				extent that payment is the only unconsummated act (i.e., the income is earned),
				and
2) the claim must be measurable
				in terms of the assignment of a monetary value established by State law and
				administrative regulations.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 320 - STATE COLLECTIONS › Subpart A - GENERAL › Section 320.20 - Reporting Requirements

Current through Register Vol. 48, No. 28, July 12, 2024
State agencies shall maintain internal records of accounts
				  receivable and shall submit for each fiscal year quarterly summary reports of
				  accounts receivables and uncollectible accounts on the forms prescribed by the
				  Comptroller for this purpose. For purposes of this Section, fiscal quarters end
				  on September 30, December 31, March 31 and June 30. Reports are due no later
				  than 45 days after the end of the quarter.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 320 - STATE COLLECTIONS › Subpart A - GENERAL › Section 320.30 - Standards for Aging of Accounts Receivable

Current through Register Vol. 48, No. 28, July 12, 2024
a) In order for an agency to effectively
				estimate the collectibility of its receivables and properly focus collection
				efforts, each outstanding receivable due the State must be "aged" relative to
				its formal due date. A receivable is considered "current" (not past due) prior
				to the passage of its formal due date. When the debtor's due date passes
				without full payment, the debt becomes "past due" and must be aged according to
				the number of days beyond the due date that the debt has been
				outstanding.
b) For purposes of
				aging and reporting outstanding receivables, the following aging periods will
				normally be used:
Past due: 1-30 days
31-90 days
91-180 days
181 days-one year
Over one year
c) When the above aging periods do not serve
				an agency's management needs, other reasonable aging periods may be utilized
				and shall be reported to the Comptroller. Such other aging periods may be
				utilized where the different aging period is suited to the monitoring of that
				receivable, e.g., where specific statutory or administrative provisions
				preclude action until the completion of a "waiting period". Also, in some
				instances a separate aging category will be determined by the agency to be
				necessary. For example, if an agency cannot begin collection efforts for a
				six-month period after the debt becomes past due, a separate category of aging
				should be set up for these receivables.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 320 - STATE COLLECTIONS › Subpart A - GENERAL › Section 320.40 - Procedures for Estimating Uncollectible Receivables

Current through Register Vol. 48, No. 28, July 12, 2024
a) Each agency must maintain records of
				"uncollectible receivables" which are defined as an agency's estimate of
				outstanding receivables which will ultimately be uncollectible.
b) In making its estimate of uncollectible
				receivables, an agency shall consider the following standards:
1) estimates of uncollectibles must be based
				upon prior collection experience for each type of receivable maintained by the
				agency; and
2) as a debt ages, the
				probability of collection decreases.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 320 - STATE COLLECTIONS › Subpart A - GENERAL › Section 320.50 - Collection through Use of the Comptroller's Offset Procedure

Current through Register Vol. 48, No. 28, July 12, 2024
a) State agencies
				may use the Comptroller's Offset System provided in Section
				10.05 of the State
				Comptroller Act (Ill. Rev. Stat. 1985, ch. 15, par. 210.05 ) for the collection
				of debts owed to the agency. All debts that exceed $1,000 and are more than 1
				year past due shall be placed in the Comptroller's Offset System, unless the
				State agency shall have entered into a deferred payment plan or demonstrates to
				the Comptroller's satisfaction that referral for offset is not cost effective
				(Ill. Rev. Stat. 1986 Supp., ch. 15, par. 155 (c)).
b) The cost effectiveness test will be met
				where the total collection cost expended or anticipated will exceed the amount
				of the claim that would reasonably be expected to be realized as a result of
				those collection costs. The determination of "collection costs expended" shall
				include the direct costs for processing the Agency's offset claims. For the
				purposes of this Section, direct costs shall include, at a minimum the
				following: personnel and related fringe benefits, office space, equipment,
				supplies, and any other expenses determined by the agency to be directly
				associated with the processing offsets by the Agency. The estimation of future
				collections shall be based upon the historical collection efficiency of the
				Comptroller's Offset System for the particular type of receivable. The
				following examples set forth circumstances where referral for offset would not
				be cost effective:
1) Excessive age of the
				debt (e.g., initial investigation discloses that the debtor has changed
				addresses or names, or will be impossible to locate);
2) Ongoing negotiations with the debtor
				indicate that voluntary collection efforts will be successful;
3) A debtor company has ceased operations for
				a long period of time;
4) A debtor
				business has reorganized (e.g., from a sole proprietor to a partnership or
				corporation);
5) A debt has been
				placed with a private collection firm, and based on the collection firm's past
				history, it is likely that they will collect the debt;
6) The age or health of the debtor is such
				that is unlikely they will be receiving any payments from the State;
7) Foreign Student debtors who have left or
				will soon be leaving the country; and
8) Individuals and corporations in
				bankruptcy.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 320 - STATE COLLECTIONS › Subpart A - GENERAL › Section 320.60 - State Agency Internal Offsets

Current through Register Vol. 48, No. 28, July 12, 2024
a) State agencies shall develop internal
				procedures whereby agency-initiated payments to its debtors may be offset
				without referral to the Comptroller's Offset System (Ill. Rev. Stat. 1986
				Supp., ch. 15, par. 155(d)).
b)
				These procedures must include the following standards:
1) A specified point at which a claim must be
				entered into the system; for example, claims more than $500 and over 120 days
				past due. This point will vary by agency and nature of the
				receivables.
2) Procedures for
				notifying the debtor of the amount and reason for a deduction.
3) Procedures for removing a claim from the
				system.
4) A procedure for
				reporting to the Comptroller whenever an offset is made between two different
				funds within the agency; this report must include:
A) The name and Comptroller-assigned number
				of the fund to which the debt is owed;
B) The amount owed;
C) The name and Comptroller-assigned number
				of the fund from which the offset deduction was made;
D) The amount deducted; and
E) The date of the deduction.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 320 - STATE COLLECTIONS › Subpart A - GENERAL › Section 320.70 - Accounting for Bad Debts and Uncollectible Claims

Current through Register Vol. 48, No. 28, July 12, 2024
a) For claims or accounts receivable of
				$1,000 or more, a State agency shall request the Attorney General to certify
				the account or claim as uncollectible pursuant to the standards established in
				Section 2 of "AN ACT in relation to uncollected claims and accounts receivable
				of the State agencies" (Ill. Rev. Stat. 1985, ch. 15, par. 102).
b) Claims or accounts receivable of less than
				$1,000 may be certified as uncollectible by the agency when the agency
				determines that further collection efforts are not in the best economic
				interest of the State (Ill. Rev. Stat. 1986 Supp., ch. 15, par. 102(c)). In
				determining the best economic interest of the State, State agencies shall
				determine whether the total collection cost expended or anticipated will exceed
				the amount of the claim that would reasonably be expected to be realized as a
				result of those collection costs.
c) Debts certified by the agency as
				uncollectible by the Attorney General may be reopened for collection by a State
				agency upon the approval of the Attorney General.
d) Debts certified by the agency as
				uncollectible may be reopened for collection where the agency determines that
				it is in the best economic interest of the State to do so (see subsection (b)
				of this Section for the standards for determining the best economic interest of
				the State).
e) After compliance
				with the procedures set forth in Section 2 of "AN ACT in relation to
				uncollected claims and accounts receivable of State agencies" (Ill. Rev. Stat.
				1985, ch. 15, par. 102) and this Section, State agencies may delete from their
				records debts certified as uncollectible as follows:
1) When the debt is less than $1,000,
				immediately upon certification by the agency;
2) For debts of $1,000 or more that are less
				than 5 years old, when the agency determines that such deletion is in the best
				economic interest of the State. In determining the best economic interest of
				the State, State agencies shall determine whether the total collection cost
				expended or anticipated will exceed the amount of the claim that would
				reasonably by expected to be realized as a result of those collection
				costs;
3) For debts of $1,000 or
				more when, the debt is more than 5 years old (Ill. Rev. Stat. 1986 Supp., ch.
				15, par. 102 (i)).
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 320 - STATE COLLECTIONS › Subpart B - FINANCING COLLECTION ACTIVITY › Section 320.100 - Accounts Receivable Funds

Current through Register Vol. 48, No. 28, July 12, 2024
a) Upon the written requests of a State
				agency, which meets a criteria established in this Section, the Comptroller,
				upon the concurrence in writing by the Governor, will establish an Accounts
				Receivable Fund for the State agency.
b) An application for establishment of an
				Accounts Receivable Fund shall include:
1)
				Agency name;
2) Description of the
				receipts to be deposited into the Accounts Receivable Fund, including receipt
				codes;
3) The percentage of such
				receipts estimated to be uncollectible by the creditor agency;
4) The percentage of such receipts certified
				as uncollectible by the Attorney General;
5) The potential increase in future receipts,
				as estimated by the State agency, if 25% of amounts collected from accounts
				more than 120 days past due are retained for collection efforts (Ill. Rev.
				Stat. 1986 Supp., ch. 15, par. 156);
6) The fund into which receipts are currently
				being deposited;
7) Amount of
				receipts deposited in the most recently concluded prior fiscal year, including
				an estimate of the proportion of such receipts representing collections on
				accounts more than 120 days past due;
8) Estimated deposits in the current fiscal
				year, including an estimate of the proportion of such receipts representing
				collections on accounts more than 120 days past due.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 330 - JOINT RULES OF THE COMPTROLLER AND THE DEPARTMENT OF CENTRAL MANAGEMENT SERVICES: PROMPT PAYMENT

Current through Register Vol. 48, No. 28, July 12, 2024
This Part is a joint rule of the Comptroller and the Department
				of Central Management Services. The text of the Part appears at 74 Ill. Adm.
				Code 900.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 340 - STATE COMPTROLLER MINORITY CONTRACTOR OPPORTUNITY INITIATIVE › Section 340.100 - Definitions

Current through Register Vol. 48, No. 28, July 12, 2024
"Administrative fee" is the fee the State Comptroller is
				required to collect from qualifying contracts under Section 23.9 of the State
				Comptroller Act [15 ILCS 405 ].
"Code" is the Illinois Procurement Code [30 ILCS 500 ].
"Qualifying contract" is a contract of $1,000 or more, filed
				with the State Comptroller, that was procured according to Section 20-10,
				20-15, 20-25 or 20-30 of the Code. Qualifying contracts include, but are not
				limited to:
competitive sealed bids, sole source procurements, and
				emergency purchases of supplies and services awarded under Sections 20-10,
				20-25 and 20-30 of the Code; and
competitive sealed bids, sole source procurements, and
				emergency purchases of construction and construction-related professional
				services awarded under Sections 20-10, 20-25 and 20-30 of the Code.
"SAMS" is the Statewide Accounting Management System that
				reflects the Comptroller's Uniform Accounting principles and procedures (see 74
				Ill. Adm. Code 245).
"SAMS Procedures" are the procedures contained in the State
				Comptroller's Statewide Accounting Management System (SAMS) Manual.
"State Comptroller" is the Illinois Office of the
				Comptroller.
"Vendor" is any bidder or offeror awarded a contract of $1,000
				or more under Section 20-10, 20-15, 20-25 or 20-30 of the
				Code.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 340 - STATE COMPTROLLER MINORITY CONTRACTOR OPPORTUNITY INITIATIVE › Section 340.200 - Filing of Contracts; Fees

Current through Register Vol. 48, No. 28, July 12, 2024
a) An administrative fee of $15 shall be
			 collected from all qualifying contracts required to be filed with the State
			 Comptroller under SAMS Procedure
			 15.10.40, or as otherwise
			 prescribed by law.
b) A contract is
			 considered filed when the filing requirements contained in SAMS Procedure
			 15.10.40 have been met.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 340 - STATE COMPTROLLER MINORITY CONTRACTOR OPPORTUNITY INITIATIVE › Section 340.300 - Administrative Fee

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 The State Comptroller shall collect the administrative fee from the first
			 warrant issued under a qualifying contract from which collection is technically
			 and administratively feasible.
b)
			 If collection is infeasible from any particular warrant, the administrative fee
			 shall subsequently be collected from the first warrant issued under the
			 qualifying contract for which collection is feasible. Circumstances of
			 infeasibility include:
1) temporary
			 limitations on the State Comptroller's operating capability, including, but not
			 limited to, limitations of system designs, maintenance and upgrades;
			 or
2) the amount payable on the
			 warrant, prior to collection of the administrative fee, is less than
			 $25.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 420 - CODE OF REGULATIONS › Subpart A - STANDARDS OF CONSTRUCTION FOR REGULATIONS › Section 420.10 - Introduction

Current through Register Vol. 48, No. 28, July 12, 2024
a) SUBJECT. This
				Subpart establishes the standards of construction applicable to all regulations
				promulgated by the Office of the Auditor General (74 Ill. Adm. Code
				420).
b) AUTHORITY. This subpart is
				promulgated under the authority of Section 3-7 of the Illinois State Auditing
				Act [30 ILCS
				5/3-7 ].
c) INCORPORATIONS. The following material is
				incorporated by reference and made a part of this regulation:
Definitions (Section 420.Subpart B of this Part).
d) EFFECTIVE DATE. This Subpart
				becomes effective on March 18, 1976.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 420 - CODE OF REGULATIONS › Subpart B - DEFINITIONS › Section 420.110 - Introduction

Current through Register Vol. 48, No. 28, July 12, 2024
a) SUBJECT. This
				Subpart establishes the definitions of words, phrases, terms, and abbreviations
				used in regulations promulgated by the Office of the Auditor General.
b) AUTHORITY. This Subpart is promulgated
				under the authority of Section 3-7 of the Illinois State Auditing Act
				[30 ILCS
				5/3-7 ].
c) INCORPORATIONS. The following material is
				incorporated by reference and made a part of this regulation:
Standards of Construction for Regulations (Subpart A of this
				  Part).
d) EFFECTIVE DATE.
				This Subpart becomes effective March 18, 1976.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 420 - CODE OF REGULATIONS › Subpart B - DEFINITIONS › Section 420.120 - General Provisions

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				DEFINITIONS ISAA. Words which are defined in the Illinois State Auditing Act
				[30 ILCS 5 ] have the same meanings when used in this Part 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 Subpart, when used
				in this Part, 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 Subpart, the definition given in that
				Subpart does not necessarily apply when the defined word is used in a different
				Subpart unless there is a specific incorporation.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 420 - CODE OF REGULATIONS › Subpart B - DEFINITIONS › Section 420.130 - Abbreviations

Current through Register Vol. 48, No. 28, July 12, 2024
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 420 - CODE OF REGULATIONS › Subpart B - DEFINITIONS › Section 420.140 - 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 Special Assistant Auditor, Deputy
				Auditor, or other individual empowered by the Auditor General to act with
				respect to the performance of a specific audit, study, or
				investigation.
d) Rulemaking.
				Rulemaking means separately or in combination any processes, procedures, or
				activities intended to or which results in a Rule or Regulation. Rulemaking
				includes the adoption, amendment, modification, update, suspension, repeal,
				recession, 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 420 - CODE OF REGULATIONS › Subpart C - INVESTIGATIONS › Section 420.210 - Introduction

Current through Register Vol. 48, No. 28, July 12, 2024
a) SUBJECT. This
				Subpart deals with the procedures to be followed during investigations
				conducted by the Auditor General pursuant to the Illinois State Auditing Act
				(ISAA); standards of delegation of authority to conduct investigations to
				persons who are not employees of the Auditor General; consultation with heads
				of agencies before the issuance of reports; the opportunity for heads of
				agencies to respond to reports; and the opportunity for persons who may,
				individually, be the subject of a report to respond to findings or
				recommendations in the report which pertain to them.
b) AUTHORITY.
Pars. 3-8(b), 3-8(c), 3-8(d) ISAA [30 ILCS
				  5/3-8(b), 3 -8(c), and
				  3-8(d)].
c) REFERENCES.
Section 1-17 ISAA Definition of Investigation [30 ILCS
				  5/1-17 ].
Section 3-1 ISAA Jurisdiction of Auditor General
				  [30 ILCS
				  5/3-1 ].
Section 3-4 ISAA Investigations [30 ILCS
				  5/3-4 ].
Section 3-11 ISAA Maintenance of Records [30 ILCS
				  5/3-11 ].
Section 3-12 ISAA Cooperation of State Agencies
				  [30 ILCS
				  5/3-12 ].
Section 3-15 ISAA Reports of Auditor General [30 ILCS
				  5/3-15 ].
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 C - INVESTIGATIONS › Section 420.220 - General Particulars

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				COMMENCEMENT OF INVESTIGATIONS. An investigation after being authorized
				pursuant to Section 3-4 ISAA shall be commenced only upon the written direction
				of the Auditor General or Deputy Auditor General to an Audit Manager.
b) NOTICE OF INVESTIGATION TO PARTIES.
1) The Audit Manager shall make a reasonable
				attempt to notify each party who is named in the resolution directing the
				investigation of the existence of the investigation and provide as part of this
				notice: a copy of the resolution directing the investigation; a copy of the
				Audit Manager's assignment by the Auditor General; a copy of the agency
				notification to employees; and a copy of this regulation.
2) Reasonable attempt to notify a party shall
				be accomplished:
A) If the party is an agency
				or artificial person, by
i) personal delivery
				to an officer or lawful agent; or
ii) certified U.S. mail, return receipt
				requested, addressed to an officer or lawful agent at any office of the agency
				or artificial person.
B)
				If the party is a natural person, by
i)
				personal delivery; or
ii) certified
				U.S. mail, return receipt requested, addressed to the person at the person's
				last known address or principal place of business or employment.
3) For purposes of this
				subsection (b), the phrase a "party who is named in the resolution" means any
				individual, business, partnership, agency, corporation or other entity that the
				resolution specifically requires the Auditor General to investigate and from
				whom the Auditor General is required to obtain information during the course of
				conducting the investigation.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 420 - CODE OF REGULATIONS › Subpart C - INVESTIGATIONS › Section 420.230 - Right to Information

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				AGENCY REPRESENTATION. An agency has no right to be represented by counsel in
				its response to an investigation. The representatives of the Auditor General
				shall not be required to submit to any screening of information requests or
				answers thereto as a condition to direct contact with agency personnel or
				records.
b) INDIVIDUAL'S RIGHT TO
				COUNSEL. Any individual shall have the right to engage counsel who has no
				connection with an agency or office whose personnel or activities are the
				subject matter of the investigation to advise the individual on his or her
				legal rights. Counsel may not answer or reply for the individual.
c) USE OF PROCESSES.
1) When requested by the Audit Manager, the
				Auditor General or Deputy Auditor General may issue subpoenas as desirable
				during the conduct of an investigation.
2) If an individual associated with the
				Office of the Auditor General is participating in an investigation and is not a
				State Auditor, then the Auditor General may, in his or her discretion, empower
				the individual to administer oaths and affirmations, and take depositions and
				testimony during the course of a specific investigation, by delegating such
				authority in writing.
Illinois Administrative Code › Title 74 - PUBLIC FINANCE › Part 420 - CODE OF REGULATIONS › Subpart C - INVESTIGATIONS › Section 420.240 - Investigative Personnel

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				IDENTIFICATION.
1) State Auditors will
				possess the official identification portfolio supplied and issued by the
				Auditor General. This identification will verify that the issuee is a State
				Auditor of the Office of the Auditor General.
2) Special Assistant Auditors assigned to a
				particular investigation will be issued documentation substantiating their
				authority. The documentation will identify the Special Assistant Auditor and
				indicate the Special Assistant Auditor's powers and authorities and the
				investigation to which they apply.
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 420.310 - Introduction

Current through Register Vol. 48, No. 28, July 12, 2024
a) Subject
1) This Subpart establishes the professional
				standards applicable to:
A) audits and
				attestation engagements conducted pursuant to the authority of the Auditor
				General; and
B) audits and
				attestation engagements conducted by State agencies of local government
				agencies or private agencies that are grantees or recipients of public funds of
				the State or of federal funds through projects administered by a State agency,
				but only to the extent these standards are not in conflict with any other
				applicable law, rule or regulation.
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 420.320 - General Provisions

Current through Register Vol. 48, No. 28, July 12, 2024
General Standards
a)
				Scope
1) The full scope of an audit and/or
				attestation engagement conducted by the Auditor General may encompass:
A) An examination of financial transactions,
				accounts and reports;
B) An
				examination of compliance with applicable laws and regulations and conformity
				with applicable fiscal and business practices;
C) A review of efficiency and economy in the
				use of resources and soundness of managerial and other operational
				aspects;
D) A review to determine
				whether intended program results are effectively achieved; and
E) A review of the controls and integrity
				associated with computerized information systems.