AUTHORITY: Implementing and authorized 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.

SOURCE: Post Audit Instructions (Audits of State Agencies), filed April 14, 1975, effective April 15, 1975; codified at 5 Ill. Reg. 10592; recodified at 6 Ill. Reg. 4139; Part repealed, new Part adopted at 9 Ill. Reg. 16198, effective October 10, 1985.

SUBPART A: INTRODUCTION

 

Section 470.1  Objectives of the Office of the Auditor General

 

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.

 

Section 470.2  Application of this Part

 

This part applies to all audits conducted by the staff of the Auditor General and all audits contracted for by the Auditor General.

SUBPART B: AUDIT GUIDELINES

 

Section 470.100  Audit Guidelines – Incorporation

 

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.