January 15, 2008

 

Legislative Audit Commission

622 Stratton Office Building

Springfield, IL  62706

 

Dear Members:

 

            In accordance with section 3-15 of the Illinois State Auditing Act (30 ILCS 5/3-15), I hereby submit the report on the operations of the Office of the Auditor General for the second quarter of Fiscal Year 2008 ending December 31, 2007.

 

 

 

 

 

 

 

FISCAL  MATTERS

 

 


 

                                  FY 2008 – SECOND QUARTER

 

                                          Appropriation         Expended             Obligated              Balance

 

Personal Services                     $   5,000,000        $  2,474,241        $                  0           $  2,525,759            

State Retirement                              830,000              410,128                           0                 419,872

Social Security                                 382,500              183,540                           0                 198,960

Contractual Services                     1,064,200              331,242                  229,635                 503,323

Travel                                               80,000                18,513                           0                   61,487

Commodities                                     22,000                  2,600                           0                   19,400

Printing                                             25,000                18,679                           0                    6,321

Equipment                                       100,000                  9,664                           0                   90,336

EDP                                               120,000                13,021                     4,550                 102,429

Telecommunications                          75,000                17,399                           0                  57,601

Oper. of Auto. Equip.                          6,000                  1,463                           0                    4,537

Audits/Studies/Invest.*                17,513,900            4,247,720               8,673,691              4,592,489

 

TOTAL                                $25,218,600       $ 7,728,210          $ 8,907,876          $8,582,514

 

*Audit Expense Fund

 

 

 

 

 

PERSONNEL

 

 


                                                           

PERSONNEL

 

                                10-01-07     Appointments      Separations      Transfers        12-31-07

 

Springfield                  78                      1                           1                     0                    78

Chicago                       09                      0                           0                     0                    09

 

TOTAL                       87                      1                           1                     0                    87

 

 

 

 

 

 

 

CONTRACTS

 

            During the second quarter of Fiscal Year 2008 the Office of the Auditor General entered

into one financial/compliance audit contract and two performance audit contracts.

 

 

 

 

TRAINING

 

During the second quarter of Fiscal Year 2008, OAG-sponsored training included: 

§         Compliance Audit Issues Update: October 07

§         OAG Roundtable: November 07

§         OAG Roundtable: December 07

§         2008 BCCS 3rd Party Review

 

Additional external-sponsored training in which OAG staff participated included:

§         2007 Fall Government Auditing Conference

§         Leadership

§         IT Governance- A Panel Discussion with IT Leaders

§         National Intergovernmental Audit Forum

§         Yellow Book and Single Audit

 

 

 

 

 

 

 

 

 

PERFORMANCE AUDITS

 

 

                                                PERFORMANCE AUDITS

                                                IN PROGRESS

 

 

                                              AUDITS

         ESTIMATED

RELEASE DATE

 

·         Audit of Pilsen-Little Village Community Mental Health Center, Inc. (House Resolution No. 1146) 

 

·         Medicaid and Group Health Insurance Programs’ Compliance with the Prompt Payment Act and Department of Healthcare and Family Services’ Processing of Vendor Bills (LAC Nos. 136 and 137)

 

·         Management and Program Audit of the Illinois State Police’s Division of Forensic Services (House Resolution No. 451)

 

 

Winter 2008

 

 

Spring 2008

 

 

 

 

Spring 2008

 

 

 

 

 

 

 

REGIONAL OFFICES OF EDUCATION AUDITS

 

Public Act 92-544, effective June 12, 2002, gave the Office of the Auditor General the responsibility for the conduct of annual audits of the financial statements of all accounts, funds and other moneys in the care, custody or control of the regional superintendent of schools of each educational service region in the State.  Previously, these audits were the responsibility of the Illinois State Board of Education.  There are 48 total audits to perform; 45 are of Regional Offices of Education and 3 are of Intermediate Service Centers.  As of December 31, 2007, 47 fiscal year 2006 audits had been released.


The following is a listing of financial audits, single audits and compliance attestation examinations for the period(s) ending June 30, 2006, September 30, 2006, December 31, 2006, and April 30, 2007.  This list also includes four compliance examinations pertaining to the CTA, RTA, Metra, and Pace for the year ended December 31, 2005.  As the year progresses the “date released” column will be completed.

 

 

FINANCIAL AUDITS, SINGLE AUDITS AND COMPLIANCE

ATTESTATION EXAMINATIONS FOR THE PERIOD(S) ENDING

JUNE 30, 2006, SEPTEMBER 30, 2006, DECEMBER 31, 2006,

AND APRIL 30, 2007

 

         F = Financial Audits                          S = Single Audits                       C = Compliance Attestation Examinations

 

 

AGENCY

 

F

 

S

 

C

DATE

RELEASED

Attorney General

 

 

x

03-06-07

Capital Development Board

x

 

x

04-19-07

Chicago State University

x

 

 

03-20-07

Chicago State University

 

 

x

05-24-07

Chicago State University Foundation

x

 

 

02-21-07

Chicago Technology Park

x

x

x

03-22-07

Comptroller – Fiscal Officer

x

 

x

03-06-07

Comptroller – Non-Fiscal Officer

 

 

x

03-06-07

CTA (12/31/05)

 

 

x

03-15-07

Department on Aging

 

 

x

05-10-07

Department of Central Management Services

x

 

x

05-24-07

Department of Central Management Services                             (Deferred Compensation Plan) (12/31/06)

x

 

 

07-31-07

Department of Children and Family Services

x

 

x

04-12-07

Department of Commerce and Economic Opportunity

 

 

x

04-24-07

Department of Corrections – General Office (includes Dept.          of Juvenile Justice for the month ending 6-30-06)

x

 

x

06-20-07

Dept. of Corrections, Correctional Center – Big Muddy River

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Centralia

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Danville

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Decatur Women’s

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Dixon

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Dwight

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – East Moline

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Graham

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Hill

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – IL River (Canton)

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Jacksonville

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Lawrence

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Lincoln

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Logan

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Menard

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Pinckneyville

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Pontiac

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Robinson

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Shawnee

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Sheridan

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Southwestern IL

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Stateville

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Tamms

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Taylorville

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Vandalia

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Vienna

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Western Illinois

 

 

x

06-20-07

Department of Corrections, Correctional Industries

x

 

x

06-20-07

Dept. of Corrections, IL Youth Center – Chicago

 

 

x

06-20-07

Dept. of Corrections, IL Youth Center – Harrisburg

 

 

x

06-20-07

Dept. of Corrections, IL Youth Center – Joliet

 

 

x

06-20-07

Dept. of  Corrections, IL Youth Center – Kewanee

 

 

x

06-20-07

Dept. of Corrections, IL Youth Center – Murphysboro

 

 

x

06-20-07

Dept. of Corrections, IL Youth Center – Pere Marquette

 

 

x

06-20-07

Dept. of Corrections, IL Youth Center – St. Charles

 

 

x

06-20-07

Dept. of Corrections, IL Youth Center – Warrenville

 

 

x

06-20-07

Department of Employment Security

x

 

 

04-03-07

Department of Financial and Professional Regulation

x

 

x

05-24-07

Department of Healthcare and Family Services

x

 

x

04-12-07

Department of Human Services

x

 

 

03-20-07

Department of Military Affairs

 

 

x

05-08-07

Department of Natural Resources

x

 

x

04-10-07

Department of Revenue

x

  

  x

03-29-07

Department of Revenue – Gaming Board

 

 

x

03-29-07

Department of State Police

 

 

x

04-03-07

Department of Transportation

x

 

x

03-20-07

Department of Veterans’ Affairs – General Office

 

 

x

04-19-07

Drycleaner Environmental Response Trust Fund Council

 

 

x

04-24-07

DuPage Water Commission (4/30/07)

x

 

x

10-18-07

East St. Louis Financial Advisory Authority

x

 

x

03-22-07

Eastern Illinois University

x

 

 

01-24-07

Eastern Illinois University

 

  x

x

03-20-07

Eastern Illinois University Alumni Association

x

 

 

11/29/06

Eastern Illinois University Foundation

x

 

 

11/29/06

Environmental Protection Agency

x

 

x

04-26-07

Environmental Protection Trust Fund Commission

 

 

x

04-26-07

Executive Ethics Commission

 

 

x

01-31-07

General Assembly – Retirement System

x

 

 

03-27-07

General Assembly – Retirement System

 

 

x

04-17-07

Governors State University

x

 

 

01-24-07

Governors State University

 

x

x

03-20-07

Governors State University Alumni Association

x

 

 

01-18-07

Governors State University Foundation

x

 

 

01-18-07

Historic Preservation Agency

 

 

x

05-08-07

Illinois Community College Board

 

 

x

04-03-07

Illinois Conservation Foundation

x

x

x

03-22-07

Illinois Finance Authority

x

 

 

03-22-07

Illinois Finance Authority

 

 

x

05-08-07

Illinois Housing Development Authority

x

 

 

11-16-06

Illinois Housing Development Authority

x

 

x

05-08-07

Illinois Mathematics and Science Academy

x

 

x

06-05-07

Illinois Mathematics and Science Academy Fund

x

 

 

04-10-07

Illinois Medical District Commission

x

 

x

04-26-07

Illinois Petroleum Resources Board

 

 

x

04-03-07

Illinois State Board of Investment

x

 

 

03-27-07

Illinois State Board of Investment

 

 

x

05-24-07

Illinois State Toll Highway Authority – 12/31/06

 

x

 

10-04-07

Illinois State University

x

 

 

03-20-07

Illinois State University

 

x

x

03-29-07

Illinois State University Foundation

x

 

 

01-24-07

Illinois State University Foundation

 

 

x

03-29-07

Illinois Student Assistance Commission

x

 

x

03-20-07

Illinois Student Assistance Commission

 

 

x

04-05-07

Illinois Student Assistance Commission                                     Designated Account Purchase Program

x

 

 

03-20-07

Illinois Student Assistance Commission – Prepaid Tuition

x

 

 

02-21-07

Illinois Veterans’ Home – Anna

 

 

x

04-19-07

Illinois Veterans’ Home – LaSalle

 

 

x

04-19-07

Illinois Veterans’ Home – Manteno

 

 

x

04-19-07

Illinois Veterans’ Home – Quincy

 

 

x

04-19-07

Illinois Violence Prevention Authority

 

 

x

02-21-07

Illinois  Workers’ Comp. Comm. – Self Insurer’s Fund

x

 

 

03-22-07

Joint Committee on Administrative Rules

 

 

x

02-15-07

Judges Retirement System

x

 

 

03-27-07

Judges Retirement System

 

 

x

04-17-07

Judicial Inquiry Board

 

 

x

04-24-07

Kankakee River Valley Area Airport Authority

x

 

x

04-10-07

Law Enforcement Training Standards Board

 

 

x

02-15-07

Legislative Ethics Commission

 

 

x

02-15-07

Legislative Information Systems

 

 

x

01-31-07

Legislative Inspector General

 

 

x

02-15-07

Metra (12/31/05)

 

 

x

03-15-07

Northeastern Illinois University

x

 

 

01-24-07

Northeastern Illinois University

 

 

x

02-15-07

Northeastern Illinois University Foundation

x

 

 

11-29-06

Northern Illinois University

x

 

 

01-31-07

Northern Illinois University

 

x

x

03-08-07

Northern Illinois University Alumni Association

x

 

 

11-29-06

Northern Illinois University Alumni Association

 

 

x

03-08-07

Northern Illinois University Foundation

x

 

 

11-29-06

Northern Illinois University Foundation

 

 

x

03-08-07

Pace (12/31/05)

 

 

x

03-15-07

Pollution Control Board

 

 

x

02-21-07

Prisoner Review Board

 

 

x

04-05-07

Procurement Policy Board

 

 

x

02-15-07

Property Tax Appeal Board

 

 

x

01-31-07

RTA (12/31/05)

 

 

x

03-15-07

Secretary of State

x

 

 

03-06-07

Sex Offender Management Board

 

 

x

04-19-07

Southern IL University

x

x

x

03-22-07

Southern IL University – Carbondale Alumni Association

x

 

 

02-08-07

Southern IL University – Carbondale Foundation

x

 

 

02-08-07

Southern IL University – Carbondale Evergreen Terrace

x

 

 

03-22-07

Southern IL University – Edwardsville Alumni Association

x

 

 

02-08-07

Southern IL University – Edwardsville Foundation

x

 

 

02-08-07

Southern IL University – Physicians & Surgeons, Inc.

x

 

 

02-08-07

Southern IL University – Research Park

x

 

 

02-08-07

Southern IL University – University Park

x

 

 

02-08-07

Southwestern Illinois Development Authority

 

 

x

04-19-07

State Appellate Defender

 

 

x

03-20-07

State Board of Education

x

 

x

04-05-07

State Employees’ Retirement System

x

 

 

03-27-07

State Employees’ Retirement System

 

 

x

04-17-07

State Fire Marshal

 

 

x

06-05-07

State Police Merit Board

 

 

x

01-31-07

State Universities Retirement System

x

 

 

03-27-07

State Universities Retirement System

 

 

x

04-17-07

State’s Attorney’s Appellate Prosecutor

 

 

x

01-31-07

Statewide Single Audit – (Federal Funds)

x

x

x

07-26-07

Teachers’ Retirement System

x

 

 

03-27-07

Teachers’ Retirement System

 

 

x

04-17-07

Treasurer – Bright Start College Savings Program

x

 

 

12-12-06

Treasurer – Fiscal Officer

x

 

x

03-06-07

Treasurer – Illinois Funds

x

 

 

12-12-06

Treasurer – Change Over Audit

x

 

x

05-24-07

University of Illinois

x

 

 

01-24-07

University of Illinois

 

x

x

03-08-07

University of Illinois Alumni Association

x

 

 

11-16-06

University of Illinois Alumni Association

 

 

x

03-08-07

University of Illinois Foundation

x

 

 

12-12-06

University of Illinois Foundation

 

 

x

03-08-07

University of Illinois – Prairieland Energy, Inc.

x

 

 

01-18-07

University of Illinois – Prairieland Energy, Inc.

 

 

x

03-08-07

University of Illinois – Research Park, LLC

x

 

 

02-08-07

University of Illinois – Research Park, LLC

 

 

x

03-08-07

University of Illinois – Ventures, LLC

x

 

 

01-24-07

University of Illinois – Ventures, LLC

 

 

x

03-08-07

University of Illinois – Wolcott, Wood & Taylor, Inc.

x

 

 

11-16-06

University of Illinois – Wolcott, Wood & Taylor, Inc.

 

 

x

03-08-07

Western Illinois University

x

 

x

05-08-07

Western Illinois University Foundation

x

 

 

03-29-06

 

 

 

 

 

 

 

 

 


            The following is a listing of financial audits, single audits and compliance attestation examinations for the period(s) ending June 30, 2007, September 30, 2007, and December 31, 2007.   As the year progresses the “date released” column along with type of agency engagement columns will be completed.

 

 

FINANCIAL AUDITS, SINGLE AUDITS AND COMPLIANCE

ATTESTATION EXAMINATIONS FOR THE PERIOD(S) ENDING

JUNE 30, 2007, SEPTEMBER 30, 2007, AND DECEMBER 31, 2007.

 

       F = Financial                        S = Single Audits                           C = Compliance Attestation Examinations

 

 

AGENCY

 

F

 

C

 

S

DATE

RELEASED

Architect of the Capital

 

 

 

 

Arts Council and Foundation

 

 

 

 

Attorney Registration and Disciplinary Commission (12/31/07)

 

 

 

 

Board of Admissions to the Bar (9/30/07)

 

 

 

 

Board of Examiners

 

 

 

 

Board of Higher Education

 

 

 

 

Capital Development Board

 

 

 

 

Chicago State University

 

 

 

 

Chicago State University Foundation

 

 

 

 

Chicago Technology Park

 

 

 

 

Civil Service Commission

 

 

 

 

Commission on Government Forecasting and Accountability

 

 

 

 

Comptroller – Fiscal Officer

 

 

 

 

Correctional Industries

 

 

 

 

Court of Claims

 

 

 

 

Criminal Justice Information Authority & IL Integrated                  Justice Information System

 

 

 

 

DCMS – Deferred Compensation Plan – (12/31/07)

 

 

 

 

Deaf and Hard of Hearing Commission

 

 

 

 

Department of Agriculture

 

 

 

 

Department of Central Management Services

 

 

 

 

Department of Children and Family Services

 

 

 

 

Department of Employment Security

 

 

 

 

Department of Financial and Professional Regulation

 

 

 

 

Department of Healthcare and Family Services

 

 

 

 

Department of Human Rights

 

 

 

 

Department of Human Services - Central Office and Lincoln                                                            Developmental Center

 

 

 

 

Dept. of Human Services - Alton Mental Health Center

 

 

 

 

Dept. of Human Services - Center for Rehabilitation & Education

 

 

 

 

Dept. of Human Services - Chester Mental Health Center

 

 

 

 

Dept. of Human Services - Chicago Read Mental Health Center

 

 

 

 

Dept. of Human Services - Choate Mental Health Center

 

 

 

 

Dept. of Human Services - Elgin Mental Health Center

 

 

 

 

Dept. of Human Services - Fox Developmental Center

 

 

 

 

Dept. of Human Services - Howe Developmental Center

 

 

 

 

Dept. of Human Services - Jacksonville Developmental Center

 

 

 

 

Dept. of Human Services - Kiley Developmental Center

 

 

 

 

Dept. of Human Services - Ludeman Developmental Center

 

 

 

 

Dept. of Human Services - Mabley Developmental Center

 

 

 

 

Dept. of Human Services - Madden Mental Health Center

 

 

 

 

Dept. of Human Services - McFarland Mental Health Center

 

 

 

 

Dept. of Human Services - Murray Developmental Center

 

 

 

 

Dept. of Human Services - Rushville Treatment Detention                                                      Facility

 

 

 

 

Dept. of Human Services - School for the Deaf

 

 

 

 

Dept. of Human Services - School for the Visually Impaired

 

 

 

 

Dept. of Human Services - Shapiro Developmental Center

 

 

 

 

Dept. of  Human Services - Singer Mental Health and                                                             Developmental Center

 

 

 

 

Dept. of Human Services - Tinley Park Mental Health Center

 

 

 

 

Department of Labor

 

 

 

 

Department of Natural Resources

 

 

 

 

Department of Public Health

 

 

 

 

Department of Revenue

 

 

 

 

Department of Transportation

 

 

 

 

Drycleaner Environmental Response Trust Fund Council

 

 

 

 

DuQuoin State Fair (09/30/07)

 

 

 

 

Eastern Illinois University

 

 

 

 

Educational Labor Relations Board

 

 

 

 

Emergency Management Agency

 

 

 

 

Environmental Protection Agency

 

 

 

 

Executive Office of Inspector General

 

 

 

 

General Assembly – Senate

 

 

 

 

General Assembly – House

 

 

 

 

General Assembly Retirement System

 

 

 

 

Governors Commission on the Status of Women

 

 

 

 

Governors Office of Management and Budget

 

 

 

 

Governors State University

 

 

 

 

Governors State University Alumni Association

 

 

 

 

Governors State University Foundation

 

 

 

 

Guardianship and Advocacy Commission

 

 

 

 

High School Association

 

 

 

 

Human Rights Commission

 

 

 

 

Illinois Commerce Commission

 

 

 

 

Illinois Conservation Foundation

 

 

 

 

Illinois Environmental Protection Agency (Fund 270)

 

 

 

 

Illinois Finance Authority

 

 

 

 

Illinois Gaming Board

 

 

 

 

Illinois Grain Insurance Corporation

 

 

 

 

Illinois Housing Development Authority

x

 

 

11-08-07

Illinois Labor Relations Board

 

 

 

 

Illinois Math and Science Academy

 

 

 

 

Illinois Math and Science Academy Fund

 

 

 

 

Illinois Petroleum Resources Board

 

 

 

 

Illinois Planning Council on Developmental Disabilities

 

 

 

 

Illinois State Fair (09/30/07)

 

 

 

 

Illinois State University

 

 

 

 

Illinois State University Foundation

 

 

 

 

Illinois Student Assistance Commission, IDAPP and                      Prepaid Tuition

 

 

 

 

Illinois Supreme Court

 

 

 

 

Judges Retirement System

 

 

 

 

Kankakee River Valley Area Airport Authority

 

 

 

 

Legislative Audit Commission

 

 

 

 

Legislative Printing Unit

 

 

 

 

Legislative Reference Bureau

 

 

 

 

Legislative Research Unit

 

 

 

 

Literacy Foundation

 

 

 

 

Medical District Commission

 

 

 

 

Medical District Commission at Springfield

 

 

 

 

Metro. Pier and Exposition Authority

 

 

 

 

Northeastern Illinois University

 

 

 

 

Northeastern Illinois University Foundation

x

x

 

11-15-07

Northern Illinois University

 

 

 

 

Northern Illinois University Alumni Association

 

 

 

 

Northern Illinois University Foundation

 

 

 

 

Office of the Governor

 

 

 

 

Office of the Lieutenant Governor

 

 

 

 

Secretary of State

 

 

 

 

Southern Illinois University

 

 

 

 

Southern Illinois University Carbondale – Alumni Assoc.

 

 

 

 

Southern Illinois University Carbondale – Foundation

 

 

 

 

Southern Illinois Univ. Edwardsville – Alumni Assoc.

 

 

 

 

Southern Illinois University Edwardsville – Foundation

 

 

 

 

Southern Illinois University Physicians and Surgeons

 

 

 

 

Southern Illinois University Research Park

 

 

 

 

Southern Illinois University – University Park

 

 

 

 

State Board of Education

 

 

 

 

State Board of Elections

 

 

 

 

State Board of Investment

 

 

 

 

State Employees’ Retirement System

 

 

 

 

State Universities Retirement System

 

 

 

 

Statewide Financial Statement Audit

 

 

 

 

Statewide Single Audit

 

 

 

 

Summer School for the Arts

 

 

 

 

Teachers’ Retirement System

 

 

 

 

Teachers’ Pension and Retirement System – Chicago

 

 

 

 

Toll Highway Authority (12/31/07)

 

 

 

 

Treasurer – College Savings Program

 </