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30 ILCS 5/3-2 (30 ILCS 5/3-2) (from Ch. 15, par. 303-2)
Sec. 3-2. Mandatory and directed post audits. The Auditor General
shall conduct a financial audit, a compliance audit, or other attestation
engagement, as is appropriate to the agency's operations under generally
accepted
government auditing standards, of each State agency except the Auditor
General or his office at least once
during every biennium, except as is otherwise provided in regulations
adopted under Section 3-8. The general direction and supervision of the
financial audit program may be delegated only to an individual who is a
Certified Public Accountant and a payroll employee of the Office of the
Auditor General. In the conduct of financial audits, compliance audits, and
other attestation engagements, the
Auditor General may inquire into and report upon matters properly within
the scope of a performance audit, provided that
such inquiry
shall be limited to matters arising during the ordinary course of the
financial audit.
In any year the Auditor General shall conduct any special audits as may
be necessary to form an opinion on the financial statements of
this State, as
prepared by the Comptroller, and to certify that this presentation is in
accordance with generally accepted accounting principles for government.
Simultaneously with the biennial compliance audit of the
Department of
Human Services, the
Auditor General shall
conduct a program audit of each facility under the jurisdiction of that
Department that is described in Section 4 of the
Mental Health
and Developmental Disabilities Administrative Act. The program audit
shall include an examination of the records of each facility concerning
(i) reports of suspected abuse or neglect of any patient or resident of the
facility and (ii) reports of violent acts against facility staff by patients or residents. The Auditor General shall report the findings of the program
audit to the Governor and the General Assembly, including findings
concerning patterns or trends relating to (i) abuse or neglect of facility
patients and residents or (ii) violent acts against facility staff by patients or residents. However, for any year for which the Inspector
General submits a report to the Governor and General Assembly as required under
Section 6.7 of the Abused and Neglected Long Term Care Facility Residents
Reporting Act, the Auditor General need not conduct the program audit otherwise
required under this paragraph.
The Auditor General shall conduct a performance
audit of a
State agency when so directed by the Commission, or by either house of
the General Assembly, in a resolution identifying the subject, parties
and scope. Such a directing resolution may:
(a) require the Auditor General to examine and report | | upon specific management efficiencies or cost effectiveness proposals specified therein;
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(b) in the case of a program audit, set forth
| | specific program objectives, responsibilities or duties or may specify the program performance standards or program evaluation standards to be the basis of the program audit;
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(c) be directed at particular procedures or functions
| | established by statute, by administrative regulation or by precedent; and
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(d) require the Auditor General to examine and report
| | upon specific proposals relating to state programs specified in the resolution.
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The Commission may by resolution clarify, further direct, or limit
the scope of any audit directed by a resolution of the House or Senate,
provided that any such action by the Commission must be consistent with
the terms of the directing resolution.
(Source: P.A. 93-630, eff. 12-23-03; 94-347, eff. 7-28-05.)
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