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Auditor General - RG 107 | Illinois State Archives

Name: Auditor General - RG 107
Variant Name: Department of Audits

Historical Note:

The Department of Audits, headed by the Auditor General, was created within the executive branch by the Illinois Auditing Act of 1957 (L. 1957, p. 2306). The Auditor General was appointed by the Governor with the advice and consent of the Senate for a term of six years. The new department was responsible for auditing or causing to be audited, on at least a biennial basis, the fiscal matters and financial transactions of all state agencies. Until 1957 the Auditor of Public Accounts had been responsible for such audits.

Copies of the audits, which were generally performed by private accounting firms chosen by the Auditor General, were submitted to the Governor, the Illinois Budgetary Commission, and the Legislative Audit Commission. In even-numbered years reports of all audits in progress or completed were submitted to the General Assembly. In odd-numbered years the General Assembly received summaries of all audits performed during the preceding biennium. The Legislative Audit Commission was responsible for providing the annual independent audit of the fiscal matters and financial transactions of the Auditor General.

The Constitution of 1970 established the office of the Auditor General as an agency of the legislative branch, providing for appointment of the Auditor General by a three-fifths vote of the General Assembly and increasing the term of office to ten years. In 1973 the State Auditing Act was passed which served to implement and further define the provisions of the 1970 Constitution (P.A. 78-884, pp. 2767-2786). The Legislative Audit Commission became responsible for approving any changes in rules or regulations regarding audits as suggested by the Auditor General.

Financial audits continued to be required of all state agencies at least once in every biennium unless otherwise directed by the Legislative Audit Commission. The commission also could instruct the Auditor General to perform management, efficiency, program audits, or other special investigations into specified acts or allegations of impropriety, malfeasance, or nonfeasance in the obligation, receipt, expenditure, or use of public funds. Copies of audit reports are filed with the Governor, the Legislative Audit Commission, the Speaker and minority leader of the House of Representatives, and the president and minority leader of the Senate.

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