Illinois Statutes
§ 1-12 — Post audit or audit
Illinois·Topic GOVERNMENT·Ch. 30 FINANCE·Act 30 ILCS 5/ Illinois State Auditing Act.·Art. Article I - General Provisions
"Post audit" or "audit" means a post facto examination of books, documents, records, and other evidence relating to the obligation, receipt, expenditure or use of public funds of the State, including governmental operations relating to such obligation, receipt, expenditure, or use. A post audit is a financial audit, a compliance audit or other attestation engagement, or a performance audit, as those terms are defined in this Article, or some combination thereof.
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Legislative History
(Source: P.A. 93-630, eff. 12-23-03.)
Nearby Sections
15
§ 1
§ 1§ 1-1
Short title§ 1-10.5
Alternative Technical Concepts§ 1-12
Post audit or audit§ 1-13
Compliance audit§ 1-13.5
Financial audit§ 1-14
Performance audit§ 1-15
(Repealed)§ 1-15.01
Bid§ 1-15.02
Bidder§ 1-15.03
(Repealed)§ 1-15.05
Board§ 1-15.10
Business