The Office of Auditor General has been established to provide a comprehensive and thorough post audit of the obligation, expenditure, receipt and use of public funds of the State to the end that the government of the State of Illinois will be accountable to the General Assembly and the citizens and taxpayers, and to the end that the constitutional and statutory requirements governing State fiscal and financial operations will be enforced. All audits governed by this part are to be aimed toward the fulfillment of these objectives.
Ill. Admin. Code tit. 74, § 470.1