April 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 third quarter of Fiscal Year 2008 ending March 31, 2008.

 

 

 

 

 

 

 

FISCAL  MATTERS

 

 

 

                                    FY 2008 – THIRD QUARTER

 

                                          Appropriation         Expended             Obligated              Balance

 

Personal Services                     $   5,000,000        $  3,806,399        $                  0           $  1,193,601            

State Retirement                              830,000              630,927                           0                 199,073

Social Security                                 382,500              283,160                           0                   99,340

Contractual Services                     1,064,200              497,712                  125,161                 441,327

Travel                                               80,000                29,978                           0                   50,022

Commodities                                     22,000                  4,373                           0                   17,627

Printing                                             25,000                19,034                           0                    5,966

Equipment                                       100,000                12,295                           0                   87,705

EDP                                               120,000                25,313                     4,325                   90,362

Telecommunications                          75,000                29,816                           0                  45,184

Oper. of Auto. Equip.                          6,000                  2,319                           0                    3,681

Audits/Studies/Invest.*                17,513,900            8,186,268               4,817,642              4,509,990

 

TOTAL                                $25,218,600      $13,527,594          $ 4,947,128          $6,743,878

 

*Audit Expense Fund

 

 

 

 

 

PERSONNEL

 

 

                                                           

PERSONNEL

 

                                01-01-08     Appointments      Separations      Transfers        03-31-08

 

Springfield                  78                      7                           1                     0                    84

Chicago                       09                      1                           0                     0                    10

 

TOTAL                       87                      8                           1                     0                    94

 

 

 

 

 

 

 

CONTRACTS

 

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

into two performance audit contracts, one administrative contract and one information systems contract.

 

 

 

 

TRAINING

 

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

§         Illinois OAG Audit Policies and Procedures

§         OAG Roundtable: January 08

§         OAG Roundtable: February 08

§         Analyzing Fraud and Ethics in the Workplace

§         White Collar Fraud

§         OAG Roundtable: March 08

 

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

§         SAS No. 112: Intermediate Reporting Issues and Case Studies

§         Network Security Auditing

§         Using Internal Controls to Improve Operations

§         Fraud and Embezzlement: Lessons from the Trenches

§         Emerging Issues at FASAB and GASB

§         Fraud Detection and Investigation for Government Auditors

§         Virtualization Security

 

 

 

 

PERFORMANCE AUDITS

 

 

                                                PERFORMANCE AUDITS

                                                IN PROGRESS

 

 

                                              AUDITS

         ESTIMATED

RELEASE DATE

 

·        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)

 

·        Village of Robbins’ Use of Municipal Economic Development Funds (P.A. 90-813)

 

·        Program Audit of the Dept. of Human Services’ Office of Inspector General (P.A. 93-636)

 

·        State Beverage Vending and Pouring Contract (House Resolution No. 862)

 

 

Spring 2008

 

 

 

 

Spring 2008

 

 

 

Summer 2008

 

 

Winter 2008

 

 

Winter 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 March 31, 2008, 7 fiscal year 2007 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, 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                            C =  Compliance Attestation Examinations                             S = Single Audits

 

   

AGENCY

 

F

 

C

 

S

DATE

RELEASED

Architect of the Capital

 

x

 

03-04-08

Arts Council

 

x

 

02-14-08

Arts Council Foundation

x

x

 

02-14-08

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

x

 

 

01-31-08

Chicago State University

 

 

 

 

Chicago State University Foundation

x