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ARTICLE VIII FINANCE.
SECTION 3. STATE AUDIT AND AUDITOR GENERAL
(a) The General Assembly shall provide by law for the
audit of the obligation, receipt and use of public funds of
the State. The General Assembly, by a vote of three-fifths of
the members elected to each house, shall appoint an Auditor
General and may remove him for cause by a similar vote. The
Auditor General shall serve for a term of ten years. His
compensation shall be established by law and shall not be
diminished, but may be increased, to take effect during his
term.
(b) The Auditor General shall conduct the audit of
public funds of the State. He shall make additional reports
and investigations as directed by the General Assembly. He
shall report his findings and recommendations to the General
Assembly and to the Governor.
SECTION 4. SYSTEMS OF ACCOUNTING, AUDITING AND REPORTING
The General Assembly by law shall provide systems of
accounting, auditing and reporting of the obligation, receipt
and use of public funds. These systems shall be used by all
units of local government and school districts.
(Source: Illinois Constitution.)
