Sec[Section] 1 Be it enacted by the people of the State of Illinois represented in the General Assembly, That a department is hereby created and established to consist of the Secretary of state, Auditor of Public accounts and state Treasurer, which shall be styled, the accounting department, in which shall be examined, audited and settled, all accounts of disbursment and expenditure of public money which pertains to the execution of any public work in the state, or to the execution of the the laws in any respect whatever, except the annual disbursments by the state Treasurer upon warrants issued by the Auditor of public accounts, under laws making specific appropriations and the contingent fund.

Sec 2 Before entering upon the duties of their office, the said accountants shall severally take an oath to support the constitution of the United States and of this State, and faithfully, honestly, and impartially execute the duties of their office according to law.

Sec 3 Said accountants shall keep an office at the seat of Government, and shall assemble at their office at least

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once in every month, and continue in session so long as business may require. They shall not employ any clerk or secretary, but shall at every meeting require one of their own body to act as clerk,

Sec 4 It is made the duty of said accountants, to examine all ^the^ accounts of expenditure and disbursment of public money by the board of public works and each member thereof, and every person connected with the system of Internal Improvement, or the prosecution of any public work in the state, who may be authorized or permitted to use, expend, or disburse public money, and also to examine all accounts of expenditure and disbursment of money by the board of Canal Commissioners and each member thereof, and all and every person connected with the construction of the Illinois and Michigan Canal who may be authorized to use, expend, or disburse public money in and about the work.

Sec 5 Said accountants shall at least once in six months visit the office of the board of Commissioners of the Illinois and Michigan Canal, and shall make full examinations of all the

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accounts of said board; they shall compare the vouchers with the entries on the books; and note all errors therein, and, at the first meeting at said office, shall extend the examination back to the time of the commencement of the construction of said Canal.

Sec. 6. All vouchers and papers having relation to the expenditure of public money by any Officer, Agent or other person, whose accounts are authorized to be examined under the provisions of this act, shall be submitted to the said accounting officers.

Sec. 7 Said accounting officers shall have power and it is hereby made their duty, to reject all vouchers which have not been made or executed in conformity with law, and also all items of expenditures not authorized by law.

Sec. 8 Upon the examination of the accounts, of the board of Public Works, or any member or agent of said, and the rejection of any account or item of any account, the Board and member under whose direction the money was expended, or, in case of the expenditure having been made by any disbursing agent of the board, such agent shall be notified ^thereof^ by letter through the Post Office, or otherwise; notice shall also be given to the Fund Commissioners, and no more money shall be paid to the board, member, or Agent whose account may be found

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erroneous as aforesaid until the account shall be balanced by refunding the money found to have been improperly expended as aforesaid.

Sec 9 Upon the examination of the accounts of the board of Commissioners of the Illinois and Michigan Canal, and the rejection of any account or item of account, the board and the person disbursing the money shall be informed thereof and the Governor shall also be informed thereof, and no more money shall be paid to the person, or the board or Officer under whose direction the expenditure was made, until the account shall be balanced by refunding the money found to have been improperly expended as aforesaid.

Sec 10 Immediately after every meeting of said accounting Officers, they shall transmit to the Governor a statement of the result of their examinations showing the following facts:

1^st The amount of money paid to, or received by, each person whose accounts have been examined.

2^nd The amount expended by such person,

3^rd on what account the expenditure was made.

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4^th The balance on hand, and the place of its deposite for safe keeping.

5^th The amount, if any, which may have been improperly expended; and the statement so made shall be published by the Governor.

Sec. 11 When ever any money shall be deposited under the direction of the Governor to the credit of the board of Canal Commissioners, a notice of such deposite and the amount thereof shall be given to the said accounting department; and when ever any money shall be deposited to the credit of the Board of Commissioners of Public Works, or paid to said Board or any member thereof, by the Fund Commissioners, notice thereof shall be given to the said accounting department.

Sec 12 There shall be kept in said [ac]counting department, in one or more well bound books, statements of all accounts audited by the Officers; the accounts so kept shall show the amount of money chargable against each department, Board, or person to whom, and the purpose for which, payments or disbursments may have been made, but the items of expenditure contained in vouchers not to be set down.

Sec 13 Their vouchers shall have been examined as herin required, they shall be returned to, and filed in the Office or place, where they are or may be required to be kept and preserved by Law: Provided, That rejected accounts, and account[s?] containing, rejected items shall remain in the said accounting department until the errors are corrected as herein required and provided for.

Sec 14 If any Board, Commissioner, Officer, Agent or other person in whose accounts errors may be discovered by the accounting department, shall fail or refuse to correct errors, as herein required and provided for, without delay, it shall be the duty of the Governor to suspend the persons composing such Board, or the Commissioner, Officer, Agent or other person failing or refusing as aforesaid, from all further action, and from the performance of any and all further duties, and appoint others to perform the duties of such board, Commissioner, Officer, Agent or other person as aforesaid until the action of the General Assembly can be had upon the case.

Sec 15 It shall be the duty of the Governor to lay before each branch of the General Assembly, during the first week of each and every session, whether regular or special, the reports made to him by the accounting officers, and also the names of all persons suspended from employment under the provisions of this act, with a statement of the reasons for such suspension.

Sec. 16 The accounting officers shall hold their meetings at the seat of Government, at such time in every month as that all accounts to be paid by the fund Commissioners shall be examined and audited before being paid by said Fund Commissioners, and no account shall be paid until so examined, audited, and allowed, But this provision shall not limit or in any manner interfere with the powers confered upon the fund commissioners, nor release them from responsibility in respect to the rejection or allowance of accounts which may be presented to them for payment, after being audited as aforesaid, or any requisition made upon them for money.

Sec 17 The first examination of the accounts of the board of Public works, and of the several Commissioners composing the board

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shall extend back to the organization of the Board, and statements shall be made of all accounts and items which, in the opinion of the accounting Officers, may have been paid upon irregular or improper vouchers, or without authority of law, up to the time of such examination, and a similar statement shall be made in respect to the accounts of the board of Canal Commissioners, which shall be transmitted to the Governor, who shall forthwith institute inquiries into the matter; and if in his opinion the public interest require the same, he shall cause suits to be instituted to recover all sums of money improperly expended as aforesaid, but if he shall be of opinion that the public interest will not sustain material injury by not causing suit to be instituted as aforesaid, he shall, instead of causing suit to be instituted lay the report before the General Assembly, during the first twenty days of the next session for examination and action.

Sec 18 The Circuit Court of the County in which the seat of Government is or may be situated, shall have original jurisdiction of all causes of action which may arise in behalf of the State against the

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Boards, Commissioners, Officers, Agents, or other persons named or comprehended within the provisions of this act; and process may issue from said court directed to any County in the State.

Sec 19 To avoid all doubts, upon the question of the powers of the department hereby created, it is declared that said department has the power to reject any account or item of expenditure upon the ground or for the reason that the expenditure is not authorized by law, or for want of proper vouchers, or because of any suspicion that the vouchers has been improperly obtained or that the money has not been actually paid to the person, or ^and^ for the purposes stated in such voucher.

Sec 20 The accounts of the fund Commissioners, and of all agents heretofore appointed, or hereafter to be appointed by the Governor to sell state Bonds for the Canal, and of the state House Commissioners, shall be examined[,] audited and settled as herein provided for in relation to the Board of Canal Commissioners

Sec 21 Any two of the accounting Officers appointed under the provisions of this act shall have power to act, and have and exercise all the duties and powers of the department

Sec 22 In addition to the causes for which disbursing or other Officers or persons embraced in the provisions of this act, may be removed or suspended by the Governor hereinbefore stated, the Governor shall exercise the power whenever he shall be advised by the Officers of the accounting department that any one of such persons has unlawfully used the public money, or has repeatedly made accounts not warranted by law, or not supported by proper vouchers, or has failed to correct errors in accounts upon being required to do so, or has so negligently or carelessly attended to his duties as that the public interest is likely to sustain injury or damage thereby; and in all cases of removal, the fact, and reasons, for the same shall be stated to the General Assembly at the first Session after it occurs.