30 ILCS 5/3-8
In addition to regulations otherwise required by this Act, the Auditor General shall adopt regulations governing:
(d) opportunity for persons who may, individually, be the subject of a post audit report or an investigation report to respond to findings or recommendations in the report which pertain to them.
In addition to the authority otherwise provided by this Act, the Auditor General, with the approval of the Commission, or the Commission, upon a record vote of at least 3/5 of all its members, may adopt regulations providing for the mandatory financial audit of any specific State agency to be conducted annually.
(from Ch. 15, par. 303-8)
(Source: P.A. 85-1299.)