- a) Subject. This Subpart covers consultations with heads of agencies concerning findings and recommendations in reports before the issuance of such reports; and the opportunity for persons who are identified by name in a recommendation contained in a post audit report to respond to findings or recommendations in the report which pertain to them.
- b) Authority. Sections 3-7, 3-8(c), 3-8(d), ISAA [30 ILCS 5/3-7, 3-8(c) and 3-8(d)].
- c) Effective Date. This regulation becomes effective on November 29, 1979 (This regulation is subject to Section 3-7 of the ISAA requiring approval by the Legislative Audit Commission within 90 days of its submission to the Commission).
- d) Definitions. Report means the document issued by the Auditor General upon the completion of a post audit or attestation engagement by the Auditor General, which report may include any or all of the following: financial statements, statements of facts, findings, conclusions, recommendations, responses to findings by agencies or individuals; and shall include a "Report Digest" signed by the Auditor General.
(Source: Amended at 30 Ill. Reg. 2260, effective February 20, 2006)