AUTHORITY: Implementing and authorized by Section 2-12(c)(1) of the Illinois State Auditing Act (Ill. Rev. Stat. 1983, ch. 15, par. 302-12(c)(1)), as now or hereafter amended.

SOURCE: Post Audit Instructions (Audits of State Agencies), filed April 14, 1975, effective April 15, 1975; codified at 5 Ill. Reg. 10592; recodified at 6 Ill. Reg. 4139; Part repealed, new Part adopted at 9 Ill. Reg. 16198, effective October 10, 1985.