Illinois Compiled Statutes 30 Finance: Article I - General Provisions

• Illinois State Auditing Act. - 30 ILCS 5, Section 1-1
  Short title. This Act shall be known and may be cited as the Illinois State Auditing Act. (Source: P.A. 78-884.)
• Illinois State Auditing Act. - 30 ILCS 5, Section 1-2
  Purpose and construction. (a) This Act implements Article VIII, Section 3 of the Constitution, and shall be construed in furtherance of those provisions. (b)...
• Illinois State Auditing Act. - 30 ILCS 5, Section 1-3
  Definitions. For purposes of this Act, the terms defined in the succeeding Sections of this Article have the meanings ascribed to them in those...
• Illinois State Auditing Act. - 30 ILCS 5, Section 1-4
  "Auditor General" means the officer appointed by the General Assembly pursuant to paragraph (a) of Section 3 of Article VIII of the Constitution. (Source:...
• Illinois State Auditing Act. - 30 ILCS 5, Section 1-5
  "Deputy Auditor General" means the officer or officers established in Section 2-8 of this Act. (Source: P.A. 88-504.)
• Illinois State Auditing Act. - 30 ILCS 5, Section 1-6
  "Office of Auditor General" means, as the context may require, the Auditor General, any Deputy Auditor General and all employees and agents of the...
• Illinois State Auditing Act. - 30 ILCS 5, Section 1-7
  "State agencies" means all officers, boards, commissions and agencies created by the Constitution, whether in the executive, legislative or judicial branch, but other than...
• Illinois State Auditing Act. - 30 ILCS 5, Section 1-8
  "Local government agencies" means school districts, units of local government and their officers, boards of election commissioners and the circuit courts, which obligate, receive...
• Illinois State Auditing Act. - 30 ILCS 5, Section 1-9
  "Private agencies" means persons, corporations, agencies, associations, institutions or other entities which are not governmental bodies but which obligate, receive or use public funds...
• Illinois State Auditing Act. - 30 ILCS 5, Section 1-10
  "Commission" means the Legislative Audit Commission. (Source: P.A. 78-884.)
• Illinois State Auditing Act. - 30 ILCS 5, Section 1-12
  Post audit or audit. "Post audit" or "audit" means a post facto examination of books, documents, records, and other evidence relating to the obligation, receipt,...
• Illinois State Auditing Act. - 30 ILCS 5, Section 1-13
  Compliance audit. "Compliance audit" means an attestation engagement that either examines, reviews, or entails performing agreed-upon procedures on a subject matter or an assertion about...
• Illinois State Auditing Act. - 30 ILCS 5, Section 1-13.5
  Financial audit. "Financial audit" means a post audit primarily concerned with providing reasonable assurance about whether financial statements are presented fairly in all material respects...
• Illinois State Auditing Act. - 30 ILCS 5, Section 1-14
  Performance audit. "Performance audit" means an objective and systematic examination of evidence in order to provide an independent assessment of the performance and management of...
• Illinois State Auditing Act. - 30 ILCS 5, Section 1-15
  (Repealed). (Source: P.A. 80-533. Repealed by P.A. 93-630, eff. 12-23-03.)
• Illinois State Auditing Act. - 30 ILCS 5, Section 1-16
  Special audit. "Special audit" means a financial audit, a compliance audit, or other attestation engagement of limited scope. (Source: P.A. 93-630, eff. 12-23-03.)
• Illinois State Auditing Act. - 30 ILCS 5, Section 1-17
  "Investigation" means an inquiry into specified acts or allegations of impropriety, malfeasance, misfeasance or nonfeasance in the obligation, expenditure, receipt or use of public...
• Illinois State Auditing Act. - 30 ILCS 5, Section 1-18
  "Public funds of the State" has the meaning ascribed to that term in Article VIII of the Constitution. (Source: P.A. 78-884.)
• Illinois State Auditing Act. - 30 ILCS 5, Section 1-19
  "Constitution" means the Constitution of the State of Illinois of 1970. (Source: P.A. 78-884.)
• Illinois State Auditing Act. - 30 ILCS 5, Section 1-20
  "Agency" includes State agencies, local government agencies, and private agencies, unless the context clearly requires a different meaning. (Source: P.A. 78-884.)

Last modified: February 18, 2015