TITLE 74: PUBLIC FINANCE CHAPTER III: AUDITOR GENERAL PART 440 CODE OF RULES The General Assembly's Illinois Administrative Code database includes only those rulemakings that have been permanently adopted. This menu will point out the Sections on which an emergency rule (valid for a maximum of 150 days, usually until replaced by a permanent rulemaking) exists. The emergency rulemaking is linked through the notation that follows the Section heading in the menu. View Entire Part SUBPART A: STANDARDS OF CONSTRUCTION FOR RULES Section 440.10 Introduction Section 440.20 General Provisions SUBPART B: DEFINITIONS Section 440.110 Introduction Section 440.120 General Provisions Section 440.130 Abbreviations Section 440.140 Specific Definitions SUBPART C: CLARIFICATIONS CONCERNING THE DEFINITION OF FINANCIAL AUDIT OR COMPLIANCE AUDIT Section 440.210 Introduction Section 440.220 Clarification SUBPART D: PUBLIC PETITIONS REQUESTING RULEMAKING ACTIONS BY THE OFFICE OF THE AUDITOR GENERAL Section 440.310 Introduction Section 440.320 General Provisions Section 440.330 Procedures SUBPART E: CONTRACTUAL PERSONAL SERVICES Section 440.410 Introduction Section 440.420 General Provisions SUBPART F: OATHS Section 440.510 Introduction Section 440.520 General Provisions SUBPART G: SUBPOENAS Section 440.610 Introduction Section 440.620 General Provisions SUBPART H: DEPOSITIONS Section 440.710 Introduction Section 440.720 General Provisions Section 440.730 Procedure SUBPART I: FINANCIAL ADMINISTRATION OF THE STATE AUDIT ADVISORY BOARD Section 440.810 Introduction (Repealed) Section 440.820 Financial Provisions (Repealed) SUBPART J: FRAUD REPORTING Section 440.910 Methods of Receiving Fraud Allegations Section 440.920 Definition of Fraud Section 440.930 Review of Allegations Section 440.940 Availability of Information

AUTHORITY: Subparts A and B implementing and authorized by Section 2-12(a) of the Illinois State Auditing Act [30 ILCS 5/2-12(a)]; Subpart C implementing and authorized by Section 2-12 of the Illinois State Auditing Act [30 ILCS 5/2-12]; Subpart D implementing and authorized by Section 2-12 of the Illinois State Auditing Act [30 ILCS 5/2-12] and Section 5-145 of the Illinois Administrative Procedure Act [5 ILCS 100/5-145]; Subpart E implementing and authorized by Section 2-12(c)(2) of the Illinois State Auditing Act [30 ILCS 5/2-12(c)(2)]; Subpart F implementing and authorized by Section 2-12(c)(3) of the Illinois State Auditing Act [30 ILCS 5/2-12(c)(3)]; Subpart G implementing and authorized by Section 2-12(c)(4) of the Illinois State Auditing Act [30 ILCS 5/2-12(c)(4)]; Subpart H implementing and authorized by Sections 2-12(c)(1) and (3) of the Illinois State Auditing Act [30 ILCS 5/2-12(c)(1) and (3)]; Subpart J implementing and authorized by Section 2-15 of the Illinois State Auditing Act [30 ILCS 5/2-15].

SOURCE: Rules and Regulations of the Auditor General filed and effective February 1, 1976; amended at 2 Ill. Reg. 46, p. 17, effective November 17, 1978; amended at 3 Ill. Reg. 5, p. 860, effective February 2, 1979; amended at 3 Ill. Reg. 50, p. 195, effective December 13, 1979; amended at 4 Ill. Reg. 49, p. 91, effective November 21, 1980; codified at 5 Ill. Reg. 10584; amended at 6 Ill. Reg. 12253, effective September 24, 1982; amended at 20 Ill. Reg. 730, effective January 31, 1996; amended at 24 Ill. Reg. 2321, effective February 7, 2000; amended at 30 Ill. Reg. 2280, effective February 20, 2006; amended at 36 Ill. Reg. 8246, effective May 18, 2012.