Illinois Code § 30 ILCS 5/3-11

Maintenance of records.
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All records, files, work papers and other material maintained by the
Auditor General shall be available for public inspection, except as
otherwise provided by regulation or to the extent that information
contained therein is made confidential or privileged by law.

 
The Auditor General shall adopt regulations governing the availability
to the public and agencies of the records, files, work papers and other
material that he maintains. Such regulations may bar the public disclosure
of materials during the conduct of a post audit, investigation, special
study or review pertaining to such materials or whenever the information
contained in such materials is of a confidential nature according to
standards established in those regulations.

 
Notwithstanding any regulation of the Auditor General, the Commission
may order that a document, paper, file, record, work paper or other
material be disclosed to the Commission or to the public.

 
All reports issued by the Auditor General shall be maintained
permanently as a public record in the office of the Auditor General.

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