Section 30 ILCS 10/3002 - Certification guidelines for chief executive officers(a) By the next March 1 after the date this Act takes effect, the Comptroller, in consultation with the Director of Central Management Services, shall establish guidelines for: (1) the evaluation by State agencies of their systems of internal fiscal and administrative controls to determine whether the systems comply with the requirements of Section 3001; and(2) the certification by chief executive officers required by Section 3003.(b) The guidelines must be approved by the Legislative Audit Commission and may be modified, as needed, with the Commission's approval.