TITLE 74: PUBLIC FINANCE CHAPTER III: AUDITOR GENERAL PART 420 CODE OF REGULATIONS 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 REGULATIONS Section 420.10 Introduction Section 420.20 General Provisions SUBPART B: DEFINITIONS Section 420.110 Introduction Section 420.120 General Provisions Section 420.130 Abbreviations Section 420.140 Specific Definitions SUBPART C: INVESTIGATIONS Section 420.210 Introduction Section 420.220 General Particulars Section 420.230 Right to Information Section 420.240 Investigative Personnel Section 420.250 Investigation Procedures and Reports 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Section 420.310 Introduction Section 420.320 General Provisions Section 420.330 Examination and Evaluation Standards (Repealed) Section 420.340 Reporting Standards (Repealed) SUBPART E: FREQUENCY OF MANDATORY FINANCIAL AUDITS, COMPLIANCE AUDITS OR OTHER ATTESTATION ENGAGEMENTS Section 420.410 Introduction Section 420.420 General Provisions Section 420.430 Miscellaneous Provisions SUBPART F: REVIEW OF RECEIPT OR COLLECTION OF STATE REVENUE BY STATE AGENCIES Section 420.510 Introduction (Repealed) Section 420.520 Review of Receipt or Collection of State Revenues by State Agencies (Repealed) Section 420.530 Miscellaneous Provisions (Repealed) SUBPART G: MAINTENANCE OF INFORMATION Section 420.610 Introduction Section 420.620 General Provisions Section 420.630 Confidential Information Section 420.640 Disclosure and Dissemination of Information SUBPART H: CONSULTATIONS AND RESPONSES TO FINDINGS Section 420.710 Introduction Section 420.720 Consultations with Heads of Agencies and Individuals

AUTHORITY: Subparts A and B implementing and authorized by Section 3-7 of the Illinois State Auditing Act [30 ILCS 5/3-7]; Subpart C implementing and authorized by Sections 3-8(b), 3-8(c), and 3-8(d) of the Illinois State Auditing Act [30 ILCS 5/3-8(b), 3-8(c), and 3-8(d)]; Subpart D implementing and authorized by Section 3-6 of the Illinois State Auditing Act [30 ILCS 5/3-6]; Subpart E implementing and authorized by Section 3-8 of the Illinois State Auditing Act [30 ILCS 5/3-8]; Subpart G implementing and authorized by Sections 3-7, 3-8(a), and 3-11 of the Illinois State Auditing Act [30 ILCS 5/3-7, 3-8(a) and 3-11]; Subpart H implementing and authorized by Sections 3-7, 3-8(c), and 3-8(d) of the Illinois State Auditing Act [30 ILCS 5/3-7, 3-8(c) and 3-8(d)].

SOURCE: Rules and Regulations of the Auditor General filed March 8, 1976, effective March 18, 1976, and amended: effective April 15, 1976; effective September 1, 1976; amended at 3 Ill. Reg. 5, p. 865, effective January 27, 1979; amended at 3 Ill. Reg. 5, p. 868, effective January 27, 1979; amended at 3 Ill. Reg. 15, p. 107, effective April 12, 1979; amended at 3 Ill. Reg. 34, p. 99, effective August 20, 1979; amended at 3 Ill. Reg. 48, p. 138, effective November 29, 1979; amended at 4 Ill. Reg. 40, p. 49, effective September 19, 1980; codified at 5 Ill. Reg. 10575; amended at 6 Ill. Reg. 2587, effective March 10, 1982; amended at 7 Ill. Reg. 1216, effective February 5, 1983; amended at 7 Ill. Reg. 6475, effective May 15, 1983; amended at 7 Ill. Reg. 6481, effective May 15, 1983; amended at 8 Ill. Reg. 7214, effective May 25, 1984; amended at 8 Ill. Reg. 17244, effective September 15, 1984; amended at 14 Ill. Reg. 15327, effective September 10, 1990; amended at 15 Ill. Reg. 3429, effective March 1, 1991; amended at 20 Ill. Reg. 701, effective January 31, 1996; amended at 30 Ill. Reg. 2260, effective February 20, 2006; amended at 32 Ill. Reg. 16372, effective October 10, 2008; amended at 43 Ill. Reg. 6361, effective May 31, 2019; amended at 46 Ill. Reg. 1619, effective January 4, 2022.