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(15 ILCS 405/19) (from Ch. 15, par. 219)
Sec. 19. Financial records - monthly reports - forms. (a) The Comptroller
shall maintain complete, accurate and current financial records relating
to State funds and to other public funds and assets available to,
encumbered or expended by each State agency, including trust funds or
other moneys not subject to appropriation, setting out all revenues,
charges against all funds, fund and appropriation balances, interfund
transfers, warrants outstanding and assets and encumbrances, in a manner
consistent with the uniform State accounting system prescribed by the
Comptroller. Such records shall be public records open to public
inspection.
(b) The Governor, Treasurer, Director of the
Governor's Office of Management and Budget,
Director of Central Management Services, Auditor
General, Speaker and
Minority Leader of the House of Representatives, and President and
Minority Leader of the Senate shall have access to all records and
reports received by the Comptroller from State agencies and to all data
and accounts maintained by the Comptroller except as otherwise
specifically provided by law. All other State executive officers and
heads of State agencies shall have access to reports and accounts
relating to their agency or office.
(c) The Comptroller shall make a report giving notice within
10 days of the establishment of each fund or account consisting of funds
not subject to appropriation by the General Assembly.
Each month the Comptroller shall prepare a report summarizing by
State agency and appropriation the above information in such form as
will most clearly and accurately set out the current fiscal condition of
the State.
In addition, each month the Comptroller shall prepare a report by
detail object account in such form as will most clearly present the
status of such accounts.
(d) The Comptroller shall prescribe forms for the periodic reporting of
financial accounts, transactions and other matters by State agencies,
compatible with the reports required of the Comptroller under this
Section.
(e) The reports required of the Comptroller under subsection (c) of this Section shall be posted on the website of the Office of the Comptroller. (Source: P.A. 98-240, eff. 8-9-13.)
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