20 ILCS 3005/2.14
As used in this Section:
"ACFR" means the State Annual Comprehensive Financial Report.
There is created within the Governor's Office of Management and Budget an ACFR Internal Control Unit, which shall advise and assist the Director in coordinating the audit of the State Annual Comprehensive Financial Report on behalf of the Governor. The ACFR Internal Control Unit may develop policies, plans, and programs to be used by the Office for the coordination of the financial audit and may advise and assist State agencies, as defined in the Illinois State Auditing Act and under the jurisdiction of the Governor, in improving internal controls related to the State's financial statements and reporting. The ACFR Internal Control Unit is authorized to direct State agencies under the jurisdiction of the Governor in the adoption of internal control procedures and documentation necessary to address internal control deficiencies or resolve ACFR audit findings, and to direct implementation of such corrective actions. Each State agency under the jurisdiction of the Governor shall furnish to the Office such information as the Office may from time to time require, and the Director or any duly authorized employee of the Office shall for the purpose of securing such information, have access to, and the right to examine and receive a copy of all documents, papers, reports, or records of any State agency under the jurisdiction of the Governor to assist in carrying out the Office's responsibilities under this Section.
20 ILCS 3005/2.14