Illinois. Office of the Auditor General

The Department of Audits, headed by the Auditor General, was created in the executive branch by the Illinois Auditing Act of 1957 (L. 1957, p. 2306). The Auditor General was appointed by the Governor with Senate approval for a six-year term. 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.

The 1970 Constitution established the office of the Auditor General within the legislative branch, providing for appointment of the Auditor General by a three-fifths vote fo the General Assembly and increasing the term of office to ten years. In 1973 the State Auditing Act (P.A. 78-884, pp. 2767-2786), further delineated the 1970 Constitution.

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 other special investigations into specivied 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.