TITLE 74: PUBLIC FINANCE
CHAPTER III: AUDITOR GENERAL PART 440 CODE OF RULES SECTION 440.210 INTRODUCTION
Section 440.210 Introduction
a) Subject. This subpart establishes clarifications and working interpretations concerning the meaning and requirements of a "financial audit" or "compliance audit."
b) Authority. Section 2-12 ISAA [30 ILCS 5/2-12]. This rule is necessary to effectively accomplish the requirements mandated by Sections 3-2, 1-13 and 1-13.5 of ISAA [30 ILCS 5/3-2, 1-13 and 1-13.5].
c) Effective Date. This Subpart becomes effective on March 1, 1977.
(Source: Amended at 30 Ill. Reg. 2280, effective February 20, 2006) |