Who Is Required to Comply with FCIAA?

The Fiscal Control and Internal Auditing Act (FCIAA) is not a passive obligation. It is a binding requirement for executive branch agencies in Illinois, including departments, boards, commissions and public universities. If an agency receives state funds and falls under the governor’s authority, it is expected to fully comply—without exception.

FCIAA compliance in Illinois hinges on establishing internal controls and conducting evaluations as well as filing the FCIAA certification form. Indeed, this process reinforces the oversight standards outlined in Illinois state agency audit rules.

Agencies Covered Under FCIAA

The scope of FCIAA includes the elements be:

• State departments under the executive branch
• Boards and commissions reporting to the governor
• Public universities governed by the state
• State offices performing fiduciary or administrative functions

Agencies outside of these classifications—like constitutional offices (e.g., the Attorney General or Secretary of State)—might not fall directly parallel to FCIAA but still maintain separate compliance expectations.

What FCIAA Demands from Agencies

It should be acknowledged that being listed under FCIAA means more than filing a single form. It establishes a requirement for continuous internal review and documentation.

In order to satisfy the FCIAA requirements, covered entities must perform the following actions:

• Maintain systems to safeguard assets and prevent misuse
• Accurately record and track revenue and expenditures
• Evaluate internal control systems annually
• Locate deficiencies and initiate corrective measures
• Submit the internal control certification Illinois requires, leveraging the designated FCIAA certification form

All internal control evaluations should be finalized and certified by May 1 of each year. The submission confirms the agency’s leadership has taken responsibility for internal audit practices and transparency alongside adherence to fiscal standards.

Why Internal Controls Matter

Illinois state agency audit rules do not exist in theory. Internal controls, if maintained well, make sure that tax dollars are used appropriately. A functional audit trail is a safeguard—it is not optional. The FCIAA simply formalizes this expectation into an enforceable requirement.

What Happens If an Agency Is Not in Compliance?

Compliance failures with FCIAA requirements can result in below situations:

• Publicly reported audit deficiencies
• Budgetary restrictions or funding delays
• Reputational harm and loss of public confidence
• Heightened scrutiny from the Auditor General

In specific cases, lapses in FCIAA compliance in Illinois can expose agencies to unnecessary risk during crises or investigations—especially if key controls are undocumented. Contact us today for complete assistance with FCIAA compliance.