Article VIII

Constitution of the State of Illinois

ARTICLE VIII FINANCE

SECTION 1. GENERAL PROVISIONS
    (a)  Public funds, property or credit shall be used only
for public purposes.
    (b)  The State, units of local government and school
districts shall incur obligations for payment or make
payments from public funds only as authorized by law or
ordinance.
    (c)  Reports and records of the obligation, receipt and
use of public funds of the State, units of local government
and school districts are public records available for
inspection by the public according to law.
(Source: Illinois Constitution.)


SECTION 2. STATE FINANCE
    (a)  The Governor shall prepare and submit to the General
Assembly, at a time prescribed by law, a State budget for the
ensuing fiscal year. The budget shall set forth the estimated
balance of funds available for appropriation at the beginning
of the fiscal year, the estimated receipts, and a plan for
expenditures and obligations during the fiscal year of every
department, authority, public corporation and quasi-public
corporation of the State, every State college and university,
and every other public agency created by the State, but not
of units of local government or school districts. The budget
shall also set forth the indebtedness and contingent
liabilities of the State and such other information as may be
required by law. Proposed expenditures shall not exceed funds
estimated to be available for the fiscal year as shown in the
budget.
    (b)  The General Assembly by law shall make
appropriations for all expenditures of public funds by the
State. Appropriations for a fiscal year shall not exceed
funds estimated by the General Assembly to be available
during that year.
(Source: Illinois Constitution.)


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.
(Source: Illinois Constitution.)


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.)

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