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 |
x |
|
01-24-08 |
|
Chicago Technology Park |
|
|
|
|
|
Civil Service Commission |
|
x |
|
01-31-08 |
|
Commission on Government
Forecasting and Accountability |
|
x |
|
01-17-08 |
|
Comptroller – Fiscal
Officer |
x |
|
|
01-03-08 |
|
Comptroller – Fiscal
Officer |
|
x |
|
03-06-08 |
|
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 |
x |
|
|
02-20-08 |
|
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 |
|
x |
|
02-20-08 |
|
Dept. of Human Services – School
for the Visually Impaired |
|
x |
|
02-20-08 |
|
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 (Capital Asset Account) |
x |
|
|
02-07-08 |
|
Department of Public Health |
|
x |
|
03-25-08 |
|
Department of Revenue |
|
|
|
|
|
Department of
Transportation |
|
|
|
|
|
Drycleaner Environmental
Response Trust Fund Council |
|
|
|
|
|
DuQuoin State Fair
(09/30/07) |
|
|
|
|
|
Eastern Illinois University |
|
|
|
|
|
Emergency Management Agency |
|
x |
|
02-20-08 |
|
Environmental Protection
Agency (Water Revolving Fund) |
x |
|
|
02-26-08 |
|
Executive Office of
Inspector General |
|
x |
|
02-20-08 |
|
General Assembly – Senate |
|
x |
|
03-04-08 |
|
General Assembly – House |
|
x |
|
03-04-08 |
|
General Assembly Retirement
System |
x |
|
|
03-04-08 |
|
Governors Commission on the
Status of Women |
|
|
|
|
|
Governors Office of
Management and Budget |
|
|
|
|
|
Governors State University |
x |
|
|
03-04-08 |
|
Governors State University |
|
x |
x |
03-25-08 |
|
Governors State University
Alumni Association |
x |
x |
|
01-31-08 |
|
Governors State University
Foundation |
x |
x |
|
01-31-08 |
|
Guardianship and Advocacy
Commission |
|
x |
|
03-25-08 |
|
Human Rights Commission |
|
x |
|
02-14-08 |
|
Illinois
Commerce Commission |
|
|
|
|
|
Illinois
Conservation Foundation |
x |
x |
x |
02-26-08 |
|
Illinois
Educational Labor Relations Board |
|
x |
|
02-07-08 |
|
Illinois
Environmental Protection Agency (Fund 270) |
|
|
|
|
|
Illinois
Finance Authority |
x |
|
|
02-14-08 |
|
Illinois Gaming Board |
|
|
|
|
|
Illinois Grain Insurance
Corporation |
|
|
|
|
|
Illinois High School
Association |
|
x |
|
03-27-08 |
|
Illinois Housing
Development Authority |
x |
|
|
11-08-07 |
|
Illinois Labor Relations
Board |
|
x |
|
03-13-08 |
|
Illinois Math and Science
Academy |
|
|
|
|
|
Illinois Math and Science
Academy Fund |
|
|
|
|
|
Illinois Petroleum
Resources Board |
|
|
|
|
|
Illinois
Council on Developmental Disabilities |
|
x |
|
01-31-08 |
|
Illinois State Fair
(09/30/07) |
|
|
|
|
|
Illinois State University |
x |
|
|
02-07-08 |
|
Illinois State University |
|
x |
x |
03-27-08 |
|
Illinois State University
Foundation |
x |
|
|
01-24-08 |
|
Illinois Student Assistance
Commission |
|
|
|
|
|
Illinois Student Assistance
Commission, IDAPP |
x |
|
|
03-06-08 |
|
Illinois Student Assistance
Commission, Prepaid Tuition |
x |
|
|
03-06-08 |
|
Illinois Supreme Court |
|
|
|
|
|
Judges Retirement System |
x |
|
|
03-04-08 |
|
Kankakee River Valley Area
Airport Authority |
|
|
|
|
|
Legislative Audit
Commission |
|
x |
|
01-17-08 |
|
Legislative Printing Unit |
|
x |
|
01-17-08 |
|
Legislative Reference
Bureau |
|
|
|
|
|
Legislative Research Unit |
|
x |
|
03-06-08 |
|
Literacy Foundation |
x |
x |
|
02-20-08 |
|
Medical District Commission |
|
|
|
|
|
Medical District Commission
at Springfield |
|
x |
|
01-03-08 |
|
Metro. Pier and Exposition
Authority |
|
|
|
|
|
Northeastern Illinois
University |
x |
x |
x |
01-24-08 |
|
Northeastern Illinois
University Foundation |
x |
x |
|
11-15-07 |
|
Northern Illinois
University |
x |
|
|
03-25-08 |
|
Northern Illinois
University Alumni Association |
x |
|
|
03-25-08 |
|
Northern Illinois
University Foundation |
x |
|
|
03-25-08 |
|
Office of the Governor |
|
|
|
|
|
Office of the Lieutenant
Governor |
|
x |
|
02-07-08 |
|
Secretary of State |
|
|
|
|
|
Southern Illinois
University |
x |
|
|
03-25-08 |
|
Southern Illinois
University Carbondale – Alumni Assoc. |
x |
x |
|
03-06-08 |
|
Southern Illinois
University Carbondale – Foundation |
x |
x |
|
01-03-08 |
|
Southern Illinois Univ.
Edwardsville – Alumni Assoc. |
x |
x |
|
03-06-08 |
|
Southern Illinois
University Edwardsville – Foundation |
x |
x |
|
03-13-08 |
|
Southern Illinois
University Physicians and Surgeons |
x |
x |
|
02-14-08 |
|
Southern Illinois
University Research Park – Carbondale |
x |
x |
|
03-06-08 |
|
Southern Illinois University
– University Park - Edwardsville |
x |
x |
|
03-06-08 |
|
State Board of Education |
|
|
|
|
|
State Board of Elections |
|
x |
|
02-07-08 |
|
State Board of Investment |
x |
|
|
02-14-08 |
|
State Employees’ Retirement
System |
x |
|
|
03-04-08 |
|
State Universities
Retirement System |
x |
|
|
01-03-08 |
|
Statewide Financial
Statement Audit |
|
|
|
|
|
Statewide Single Audit |
|
|
|
|
|
Summer School for the Arts |
|
x |
|
02-26-08 |
|
Teachers’ Retirement System |
x |
|
|
01-03-08 |
|
Teachers’ Pension and
Retirement System – Chicago |
|
|
|
|
|
Toll Highway Authority
(12/31/07) |
|
|
|
|
|
Treasurer – College Savings
Program |
x |
|
|
01-03-08 |
|
Treasurer – Fiscal Officer |
x |
x |
|
03-06-08 |
|
Treasurer – Illinois Funds |
x |
|
|
01-03-08 |
|
Treasurer – Non-Fiscal Officer |
|
x |
|
03-06-08 |
|
Universities Civil Service
Commission |
|
x |
|
01-17-08 |
|
University of Illinois |
x |
|
|
02-26-08 |
|
University of Illinois |
|
x |
x |
03-27-08 |
|
University of Illinois
Alumni Association |
x |
|
|
10-25-07 |
|
University of Illinois
Foundation |
x |
|
|
01-17-08 |
|
University of Illinois –
Prairieland Energy, Inc. |
x |
|
|
03-25-08 |
|
University of Illinois –
Research Park LLC |
x |
|
|
11-08-07 |
|
University of Illinois –
Ventures LLC |
x |
|
|
02-07-08 |
|
University of Illinois –
Wolcott Wood & Taylor, Inc. |
x |
|
|
10-18-07 |
|
Upper River Valley
Development Authority |
|
x |
|
01-03-08 |
|
Western Illinois University |
x |
x |
x |
03-11-08 |
|
Western Illinois University
Foundation |
x |
x |
|
03-11-08 |
|
Workers Compensation
Commission |
|
|
|
|
INFORMATION SYSTEMS AUDITS
These
audits are components of each agency's regularly scheduled financial audits,
single audits and compliance attestation examinations for the period ending
June 30, 2007.
|
INFORMATION SYSTEMS AUDITS AUDITS
INITIATED AND/OR COMPLETED IN
FISCAL YEAR 2008 |
|
·
Criminal Justice Information Authority |
|
·
Department of Agriculture |
|
·
Department of Central Management
Services |
|
·
Department of Central Management
Services – BCCS 3rd Party Review |
|
·
Department of Employment Security |
|
·
Department of Healthcare and Family
Services |
|
·
Department of Human Services |
|
·
Department of Public Health |
|
·
Department of Revenue |
|
·
Department of Transportation |
|
·
Eastern Illinois University |
|
·
Illinois Student Assistance Commission |
|
·
Illinois Supreme Court |
|
·
Office of the Comptroller |
|
·
Secretary of State |
|
·
State Employees’ Retirement System |
|
·
State Universities Retirement System |
|
·
Toll Highway Authority (12/31/07) |
|
·
University of Illinois |
10
The
Illinois Procurement Code requires agencies expending funds in an emergency to
file an affidavit with the Auditor General within 10 days after the
procurement, setting forth the amount expended, the name of the contractor, and
the circumstances requiring the emergency purchase. The Auditor General, in turn, is required to
file a quarterly report with the Commission and the Governor setting forth a
complete listing of all emergency purchases reported during that quarter. The latest report is for the third quarter of
Fiscal Year 2008 and it contains seventy two filings with this Office.
Pursuant to the requirements of the
State Finance Act at 30 ILCS 105/15a, State agencies must file a certification
with the Auditor General prior to the execution of any contract with a former
employee who took an early retirement incentive based on retirement before
1993. The certification must state that
the former employee either possesses unique expertise or is essential to the
operation of the agency.
During the third quarter of Fiscal
Year 2008, the Auditor General received no new contractual services
certifications.
Copies of certifications received in
previous quarters are on file in our Office.
Yours truly,
WILLIAM G. HOLLAND
Auditor General