Illinois Code § 30 ILCS 5/3-3

Discretionary audits.
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The Auditor General may initiate and conduct a special audit whenever he
determines it to be in the public interest.

 
The Auditor General may initiate and conduct an economy and efficiency
audit of a
State agency or program whenever the findings of a post audit indicate that
such an audit is advisable or in the public interest, if he has
given the Commission at least 30 days' prior notice of his intention to
conduct the audit and the Commission has not disapproved of that
audit.

 
The Auditor General may, at any time, make informal inquiries of any
agency concerning its obligation, receipt, expenditure or use of State
funds, but such an inquiry may not be in the nature of an investigation or
post audit.

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