Illinois Code § 30 ILCS 5/3-8

Regulations.
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In addition to regulations otherwise required by
this Act, the Auditor General shall adopt regulations governing:

 
(a) the maintenance, disposal and availability for copying of records,
work papers and materials in the Office of Auditor General;

 
(b) procedures to be followed in the conduct of investigations by the
Auditor General and standards for the delegation to persons who are not his
employees of his authority to make investigations;

 
(c) consultation with heads of agencies concerning findings and
recommendations in audit reports and investigation reports before the
issuance of such reports; and

 
(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.

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