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 84Chicago 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.
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 |
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 |