30 ILCS 5 Illinois State Auditing Act
30 ILCS 10 Fiscal Control and Internal Auditing Act
30 ILCS 15 Public Funds Statement Publication Act
30 ILCS 20 Public Funds Accounting Act
30 ILCS 25 Public Accountability and Performance System Act

Terms Used In Illinois Compiled Statutes > Chapter 30 > Audits And Accounting

  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Appraisal: A determination of property value.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Bequest: Property gifted by will.
  • Broker: means any person other than a motor carrier of property, that arranges, offers to arrange, or holds itself out, by solicitation, advertisement, or otherwise, as arranging or offering to arrange for-hire transportation of property or other service in connection therewith by a motor carrier of property which holds or is required to hold a license issued by the Commission. See Illinois Compiled Statutes 625 ILCS 5/18c-1104
  • Carrier: means any motor carrier or rail carrier other than a private carrier. See Illinois Compiled Statutes 625 ILCS 5/18c-1104
  • Caucus: From the Algonquian Indian language, a caucus meant "to meet together." An informal organization of members of the legislature that exists to discuss issues of mutual concern and possibly to perform legislative research and policy planning for its members. There are regional, political or ideological, ethnic, and economic-based caucuses.
  • Certificate: means a certificate of public convenience and necessity issued under this Chapter to common carriers of household goods. See Illinois Compiled Statutes 625 ILCS 5/18c-1104
  • Commission: means the Illinois Commerce Commission. See Illinois Compiled Statutes 625 ILCS 5/18c-1104
  • Commission regulations and orders: means rules and regulations adopted and orders or decisions issued by the Commission pursuant to this Chapter; any certificate, permit, broker's license or other license or registration issued pursuant to such rules, regulations, orders and decisions; and all terms, conditions, or limitations thereof. See Illinois Compiled Statutes 625 ILCS 5/18c-1104
  • Committee membership: Legislators are assigned to specific committees by their party. Seniority, regional balance, and political philosophy are the most prominent factors in the committee assignment process.
  • control or management: when used in this Article, shall be construed to include the power to exercise control or management. See Illinois Compiled Statutes 625 ILCS 5/18c-4307
  • Counterclaim: A claim that a defendant makes against a plaintiff.
  • Decedent: A deceased person.
  • deception: means knowingly to:
         (a) Create or confirm another's impression which is false and which the offender does not believe to be true; or
         (b) Fail to correct a false impression which the offender previously has created or confirmed; or
         (c) Prevent another from acquiring information pertinent to the disposition of the property involved; or
         (d) Sell or otherwise transfer or encumber property, failing to disclose a lien, adverse claim, or other legal impediment to the enjoyment of the property, whether such impediment is or is not valid, or is or is not a matter of official record; or
         (e) Promise performance which the offender does not intend to perform or knows will not be performed. See Illinois Compiled Statutes 720 ILCS 5/15-4
  • decree: is synonymous with the word "judgment". See Illinois Compiled Statutes 5 ILCS 70/1.24
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • Devise: To gift property by will.
  • Discrimination: means undue discrimination in the context of the particular mode of transportation involved. See Illinois Compiled Statutes 625 ILCS 5/18c-1104
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Ex officio: Literally, by virtue of one's office.
  • For-hire: means for compensation or hire, regardless of the form of compensation and whether compensation is direct or indirect. See Illinois Compiled Statutes 625 ILCS 5/18c-1104
  • Household goods: means :
            (A) Personal effects and property used or to be used
    
in a dwelling when a part of the equipment or supply of such dwelling; except that this subdivision (13. See Illinois Compiled Statutes 625 ILCS 5/18c-1104
  • Household goods carrier: means a motor carrier of property authorized to transport household goods. See Illinois Compiled Statutes 625 ILCS 5/18c-1104
  • Household goods common carrier: means any household goods carrier engaged in transportation for the general public over regular or irregular routes. See Illinois Compiled Statutes 625 ILCS 5/18c-1104
  • Household goods contract carrier: means any household goods carrier engaged in transportation under contract with a limited number of shippers (that shall not be freight forwarders, shippers' agents or brokers) that either (a) assigns motor vehicles for a continuing period of time to the exclusive use of the shipper or shippers served, or (b) furnishes transportation service designed to meet the distinct need of the shipper or shippers served. See Illinois Compiled Statutes 625 ILCS 5/18c-1104
  • interstate carrier: includes any private carrier that is required to register under federal law. See Illinois Compiled Statutes 625 ILCS 5/18c-4401
  • Interstate commerce: means commerce between a point in the State of Illinois and a point outside the State of Illinois, or between points outside the State of Illinois when such commerce moves through Illinois, or between points in Illinois moving through another state in a bona fide operation that is either exempt from federal regulation or moves under a certificate or permit issued by the Interstate Commerce Commission authorizing interstate transportation, whether such commerce moves wholly by motor vehicle or partly by motor vehicle and partly by any other regulated means of transportation where the commodity does not come to rest or change its identity during the movement, and includes commerce originating or terminating in a foreign country moving through the State of Illinois. See Illinois Compiled Statutes 625 ILCS 5/18c-1104
  • Intestate: Dying without leaving a will.
  • Intrastate commerce: means commerce moving wholly between points within the State of Illinois, whether such commerce moves wholly by one transportation mode or partly by one mode and partly by any other mode of transportation. See Illinois Compiled Statutes 625 ILCS 5/18c-1104
  • Joint resolution: A legislative measure which requires the approval of both chambers.
  • Legacy: A gift of property made by will.
  • License: means any certificate, permit, broker's license, or other license issued under this Chapter. See Illinois Compiled Statutes 625 ILCS 5/18c-1104
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Motor carrier: means any person engaged in the transportation of property or passengers, or both, for hire, over the public roads of this State, by motor vehicle. See Illinois Compiled Statutes 625 ILCS 5/18c-1104
  • Motor vehicle: means any vehicle, truck, trucktractor, trailer or semitrailer propelled or drawn by mechanical power and used upon the highways of the State in the transportation of property or passengers. See Illinois Compiled Statutes 625 ILCS 5/18c-1104
  • Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
  • Notice: means with regard to all proceedings except enforcement proceedings instituted on the motion of the Commission, and except for interstate motor carrier registrations, public notice by publication in the official state newspaper, unless otherwise provided in this Chapter. See Illinois Compiled Statutes 625 ILCS 5/18c-1104
  • owner: means a person, other than the offender, who has possession of or any other interest in the property involved, even though such interest or possession is unlawful, and without whose consent the offender has no authority to exert control over the property. See Illinois Compiled Statutes 720 ILCS 5/15-2
  • Party: means any person admitted as a party to a Commission proceeding or seeking and entitled as a matter of right to admission as a party to a Commission proceeding. See Illinois Compiled Statutes 625 ILCS 5/18c-1104
  • Permit: means a permit issued under this Chapter to contract carriers of property by motor vehicle. See Illinois Compiled Statutes 625 ILCS 5/18c-1104
  • Person: means any natural person or legal entity, whether such entity is a proprietorship, partnership, corporation, association, or other entity, and, where a provision concerns the acts or omissions of a person, includes the partners, officers, employees, and agents of the person, as well as any trustees, assignees, receivers, or personal representatives of the person. See Illinois Compiled Statutes 625 ILCS 5/18c-1104
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • property: means anything of value. See Illinois Compiled Statutes 720 ILCS 5/15-1
  • Public carrier: means a motor carrier of property, other than a household goods carrier. See Illinois Compiled Statutes 625 ILCS 5/18c-1104
  • Public convenience and necessity: shall be construed to have the same meaning under this Chapter as it was construed by the courts to have under the Illinois Motor Carrier of Property Law, with respect to motor carriers of property, and the Public Utilities Act with respect to motor carriers of passengers and rail carriers. See Illinois Compiled Statutes 625 ILCS 5/18c-1104
  • Public interest: shall be construed to have the same meaning under this Chapter as it was construed by the courts to have under the Illinois Motor Carrier of Property Law. See Illinois Compiled Statutes 625 ILCS 5/18c-1104
  • public utility: when used in this Division 117, means and includes any plant, equipment, or property, and any franchise, license, or permit, used or to be used (1) for or in connection with the transportation of persons or property, or the conveyance of telegraph or telephone messages; or (2) for the production, storage, transmission, sale, delivery, or furnishing of cold, heat, light, power, water, or for the conveyance of oil or gas by pipe lines; or (3) for the storage or warehousing of goods; or (4) for the conduct of the business of a wharfinger. See Illinois Compiled Statutes 65 ILCS 5/11-117-2
  • Rail carrier: means any person engaged in the transportation of property or passengers for hire by railroad, together with all employees or agents of such person or entity, and all property used, controlled, or owned by such person or entity. See Illinois Compiled Statutes 625 ILCS 5/18c-1104
  • Railroad: means track and associated structures, including bridges, tunnels, switches, spurs, terminals and other facilities, and equipment, including engines, freight cars, passenger cars, cabooses, and other equipment, used in the transportation of property or passengers by rail. See Illinois Compiled Statutes 625 ILCS 5/18c-1104
  • Rate: means every individual or joint rate, fare, toll, or charge of any carrier or carriers, any provisions relating to application thereof, and any tariff or schedule containing rates and provisions. See Illinois Compiled Statutes 625 ILCS 5/18c-1104
  • Recess: A temporary interruption of the legislative business.
  • Registration: means a registration issued to an interstate carrier. See Illinois Compiled Statutes 625 ILCS 5/18c-1104
  • Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
  • Shipper: means the consignor or consignee. See Illinois Compiled Statutes 625 ILCS 5/18c-1104
  • Summons: Another word for subpoena used by the criminal justice system.
  • Surviving spouse: means "widow" or "widower" as the case may be. See Illinois Compiled Statutes 5 ILCS 70/1.32
  • tariff: refers to a publication or document containing motor common carrier rates and provisions or rates and provisions applicable via rail carrier under contracts established pursuant to 49 U. See Illinois Compiled Statutes 625 ILCS 5/18c-1104
  • Terminal area: means , in addition to the area within the corporate boundary of an incorporated city, village, municipality, or community center, the area (whether incorporated or unincorporated) within 10 air miles of the corporate limits of the base city, village, municipality, or community center, including all of any city, village or municipality which lies within such area. See Illinois Compiled Statutes 625 ILCS 5/18c-1104
  • Testator: A male person who leaves a will at death.
  • threat: means a menace, however communicated, to:
         (a) Inflict physical harm on the person threatened or any other person or on property; or
         (b) Subject any person to physical confinement or restraint; or
         (c) Commit any criminal offense; or
         (d) Accuse any person of a criminal offense; or
         (e) Expose any person to hatred, contempt or ridicule; or
         (f) Harm the credit or business repute of any person; or
         (g) Reveal any information sought to be concealed by the person threatened; or
         (h) Take action as an official against anyone or anything, or withhold official action, or cause such action or withholding; or
         (i) Bring about or continue a strike, boycott or other similar collective action if the property is not demanded or received for the benefit of the group which he purports to represent; or
         (j) Testify or provide information or withhold testimony or information with respect to another's legal claim or defense; or
         (k) Inflict any other harm which would not benefit the offender. See Illinois Compiled Statutes 720 ILCS 5/15-5
  • Towing: means the pushing, towing, or drawing of wheeled property by means of a crane, hoist, towbar, towline, or auxiliary axle. See Illinois Compiled Statutes 625 ILCS 5/18c-1104
  • Transfer: means the sale, lease, consolidation, merger, acquisition or change of control, or other transfer of a license, in whole or in part. See Illinois Compiled Statutes 625 ILCS 5/18c-1104
  • Transportation: means the actual movement of property or passengers by motor vehicle (without regard to ownership of vehicles or equipment used in providing transportation service) or rail together with loading, unloading, and any other accessorial or ancillary service provided by the carrier in connection with movement by motor vehicle or rail, which is performed by or on behalf of the carriers, its employees or agents, or under the authority or direction of the carrier or under the apparent authority or direction and with the knowledge of the carrier. See Illinois Compiled Statutes 625 ILCS 5/18c-1104
  • User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services.
  • Venue: The geographical location in which a case is tried.
  • Verdict: The decision of a petit jury or a judge.