Reports And Recommendations to Illinois Budgetary Commission With Respect to Inv

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Reports And Recommendations to Illinois Budgetary Commission With Respect to Inv
Illinois Budgetary Commission
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The procedure employed involves the submission to the Auditor of a voucher prop- erly certified as provided by statute. Elected State officers have the responsi- bility of certification of vouchers chargeable against appropriations to them. The Department of Finance is charged with the responsibility of approving vouchers from certain other officers, boards, commissions, and public and private agencies. The function as to the latter group is primarily a bookkeeping one. For institu- tions of hi
...gher education, the legislature, and the courts, the certifying officials are designated by statute.
- 31 After the vouchers have been submitted they proceed in routine manner through the Auditor's office. A check is made to determine whether money is available in the account which is to be charged, whether the proper accounting pro- cedures and regulations have been followed, and whether the transaction has been properly authorized. The checking is primarily as to form. The voucher is then sent to the tabulating division in the Auditor's office, where warrants are drawn.


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