Illinois § 65
Full text of Illinois Illinois Compiled Statutes § 65, with citation guidance and answers to common questions.
§ 65.
Audit requirements. (a) The standards set forth in Subpart F of 2 CFR Part 200 and any other standards that apply directly to State or federal agencies shall apply to audits of fiscal years beginning on or after December 26, 2014. (b) Books and records must be available for review or audit by appropriate officials of the pass-through entity, and the agency, the Auditor General, the Inspector General, appropriate officials of the agency, and the federal Government Accountability Office. (c) The Governor's Office of Management and Budget, with the advice and technical assistance of the Illinois Single Audit Commission, shall adopt rules that are reasonably consistent with 2 CFR Part 200 for audits of grants from a State or federal pass-through entity that are not subject to the Single Audit Act because (1) the amount of federal awards expended during the entity's fiscal year is less than the applicable amount specified in 2 CFR Part 200, Subpart F or (2) the subrecipient is an exempt entity as specified in 2 CFR Part 200, Subpart F. (d) This Act does not affect the provisions of the Illinois State Auditing Act and does not address the external audit function of the Auditor General. (Source: P.A. 103-1068, eff. 3-21-25.)
Frequently Asked Questions About Illinois § 65
What does Illinois Compiled Statutes § 65 cover?
Section 65 is part of the Illinois Compiled Statutes, the codified statutory law of Illinois. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Illinois § 65?
A common citation format is "Illinois Compiled Statutes § 65" (Illinois). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Illinois law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Illinois official source linked on this page or consult a licensed Illinois attorney.
How does Illinois § 65 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Illinois can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Illinois.