July 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 fourth quarter of Fiscal Year 2008 ending June 30, 2008.

 

 

 

 

 

 

 

FISCAL  MATTERS

 

 

 

                                  FY 2008 – FOURTH QUARTER

 

                                          Appropriation         Expended             Obligated              Balance

 

Personal Services                     $   5,055,877        $  5,055,876        $                  0          $          1.00

State Retirement                              838,027              838,024                           0                      3.00

Social Security                                 382,500              377,336                           0                     5,164

Contractual Services                        995,196              701,407                     3,850                  289,939

Travel                                               80,000                43,392                           0                   36,608

Commodities                                     22,000                  7,812                           0                   14,188

Printing                                             25,000                24,061                           0                       939

Equipment                                       105,100                38,220                    62,900                    3,980

EDP                                               120,000                84,375                    14,643                   20,982

Telecommunications                          75,000                42,336                           0                    32,664

Oper. of Auto. Equip.                          6,000                  2,940                           0                    3,060

Audits/Studies/Invest.*                17,513,900          12,012,305               4,203,780              1,297,815

 

TOTAL                                $25,218,600      $19,228,084          $ 4,285,173          $1,705,343

 

*Audit Expense Fund

 

 

 

 

PERSONNEL

 

 

                                                           

PERSONNEL

 

                                04-01-08     Appointments      Separations      Transfers        06-30-08

 

Springfield                  84                      5                           1                     0                    88

Chicago                  10                      0                           0                     0                10

 

TOTAL                       94                      5                           1                     0                98

 

 

 

 

 

CONTRACTS

 

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

into ninety four compliance audit contracts, one performance audit contract, and one information systems contract.

 

 

 

TRAINING

 

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

§         OAG Roundtable: April 08

§         OAG Roundtable: May 08

§         2007 Yellow Book Changes for Performance Audits

§         Ethics

§         Sexual Harassment Prevention

§         OAG Roundtable: June 08

§         Illinois OAG Audit Policies and Procedures

 

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

§         Intermediate Single Audit Issues

§         MIAF Spring 2008 Meeting

§         2008 NSAA/NASC Joint Middle Management Conference

§         State Government Forum

§         Business Continuity, Disaster Recovery and Incident Management Recovery

§         Governmental Accounting Update

§         Office of University Audits Spring Seminar

§         The Anatomy of Ethical Slips in Government

§         Understanding IT Auditing in 10 Minutes

§         IT Risk Management and Policy Lifecycle Management

§         2008 NSAA Annual Conference

 

 

PERFORMANCE AUDITS

 

                                                PERFORMANCE AUDITS

                                                IN PROGRESS

 

 

                                              AUDITS

         ESTIMATED

RELEASE DATE

 

·        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)

 

·        Loop Lab School Audit (House Resolution No. 1190)

 

·        State Moneys Provided By or Through State Agencies

to Heartland Human Services (House Resolution No. 1307)

 

·        Coal Development Fund (House Resolution 1076)

 

·        Long Term Care Eligibility Determination Standards and Procedures (House Resolution 1295)

 

 

Summer 2008

 

 

Summer 2008

 

Winter 2008

 

 

 

Winter 2008

 

 

Spring 2009

 

 

 

Spring 2009

 

 

Spring 2009

 

Spring 2009

 

 

 

 

 

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 June 30, 2008, 34 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 April 30, 2007, 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

APRIL 30, 2007, 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)

x

x

 

04-24-08

Board of Examiners

 

x

 

05-22-08

Board of Higher Education

 

x

 

04-01-08

Capital Development Board

x

 

 

01-31-08

Chicago State University

x

 

 

04-10-08

Chicago State University

 

x

x

05-15-08

Chicago State University Foundation

x

x

 

01-24-08

Chicago Technology Park

x

x

 

05-20-08

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

x

 

 

05-20-08

Court of Claims

 

x

 

04-03-08

Criminal Justice Information Authority & IL Integrated           Justice Information System

 

x

 

04-10-08

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

 

 

 

 

Deaf and Hard of Hearing Commission

 

x

 

04-10-08

Department of Agriculture

 

x

 

06-05-08

Department of Central Management Services

x

x

 

05-28-08

Department of Children and Family Services

x

x

 

05-20-08

Department of Employment Security

x

 

 

02-20-08

Department of Employment Security

 

x

 

05-20-08

Department of Financial and Professional Regulation

x

x

 

05-22-08

Department of Healthcare and Family Services

x

x

 

06-18-08

Department of Healthcare and Family Services – Local Government Health Insurance Reserve Fund

x

 

 

06-18-08

Department of Healthcare and Family Services – Teacher Health Insurance Security Fund

x

 

 

06-18-08

Department of Healthcare and Family Services – Community     College Health Insurance Security Fund

x

 

 

06-18-08

Department of Human Rights

 

x

 

04-01-08

Department of Human Services - Central Office and Lincoln Developmental Center

x

x

 

06-12-08

Dept. of Human Services – Alton Mental Health Center

 

x

 

06-12-08

Dept. of Human Services – Center for Rehabilitation &     Education

 

x

 

06-12-08

Dept. of Human Services – Chester Mental Health Center

 

x

 

06-12-08

Dept. of Human Services - Chicago Read Mental Health Center

 

x

 

06-12-08

Dept. of Human Services - Choate Mental Health Center

 

x

 

06-12-08

Dept. of Human Services – Elgin Mental Health Center

 

x

 

06-12-08

Dept. of Human Services – Fox Developmental Center

 

x

 

06-12-08

Dept. of Human Services - Howe Developmental Center

 

x

 

06-12-08

Dept. of Human Services - Jacksonville Developmental Center

 

x

 

06-12-08

Dept. of Human Services – Kiley Developmental Center

 

x

 

06-12-08

Dept. of Human Services – Ludeman Developmental Center

 

x

 

06-12-08

Dept. of Human Services – Mabley Developmental Center

 

x

 

06-12-08

Dept. of Human Services - Madden Mental Health Center

 

x

 

06-12-08

Dept. of Human Services – McFarland Mental Health Center

 

x

 

06-12-08

Dept. of Human Services – Murray Developmental Center

 

x

 

06-12-08

Dept. of Human Services - Rushville Treatment Detention  Facility

 

x

 

06-12-08

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

 

x

 

06-12-08

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

 

x

 

06-12-08

Dept. of Human Services – Tinley Park Mental Health Center

 

x

 

06-12-08

Department of Labor

 

x

 

04-03-08

Department of Natural Resources (Capital Asset Account)

x

 

 

02-07-08

Department of Public Health

 

x

 

03-25-08

Department of Revenue

x

x

 

05-20-08

Department of Transportation

x

x

 

05-08-08

Drycleaner Environmental Response Trust Fund Council

 

x

 

05-22-08

DuPage Water Commission

x

x

 

10-18-07

DuQuoin State Fair (09/30/07)

 

x

 

06-05-08

Eastern Illinois University

x

x

x

05-15-08

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

General Assembly Retirement System

 

x

 

04-30-08

Governors Office of Management and Budget

x

x

 

05-28-08

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

 

x

 

05-22-08

Illinois Conservation Foundation

x

x

x

02-26-08

Illinois Educational Labor Relations Board

 

x

 

02-07-08

Illinois Environmental Protection Agency (Fund 270)

 

x

 

 

Illinois Finance Authority

x

 

 

02-14-08

Illinois Finance Authority

 

x

x

05-20-08

Illinois Grain Insurance Corporation

x

x

 

04-10-08

Illinois High School Association

 

x

 

03-27-08

Illinois Housing Development Authority

x

 

 

11-08-07

Illinois Housing Development Authority

 

x

x

05-08-08

Illinois Labor Relations Board

 

x

 

03-13-08

Illinois Math and Science Academy

 

 

 

 

Illinois Math and Science Academy Fund

 

 

 

 

Illinois Council on Developmental Disabilities

 

x

 

01-31-08

Illinois State Fair (09/30/07)

 

x

 

06-05-08

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

x

x

 

04-30-08

Illinois Student Assistance Commission, IDAPP

x

 

 

03-06-08

Illinois Student Assistance Commission, Prepaid Tuition

x

 

 

03-06-08

Illinois Supreme Court

 

x

 

04-24-08

Judges Retirement System

x

 

 

03-04-08

Judges Retirement System

 

x

 

04-30-08

Kankakee River Valley Area Airport Authority

 

x

 

05-28-08

Legislative Audit Commission

 

x

 

01-17-08

Legislative Printing Unit

 

x

 

01-17-08

Legislative Reference Bureau

 

x

 

05-22-08

Legislative Research Unit

 

x

 

03-06-08

Literacy Foundation

x

x

 

02-20-08

Medical District Commission

x

x

 

05-20-08

Medical District Commission at Springfield

 

x

 

01-03-08

Metro. Pier and Exposition Authority

 

x

 

05-01-08

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

 

x

x

05-22-08

Northern Illinois University Alumni Association

x

 

 

03-25-08

Northern Illinois University Foundation

x

 

 

03-25-08

Office of the Governor

 

x

 

05-22-08

Office of the Lieutenant Governor

 

x

 

02-07-08

Secretary of State

x

x

 

06-05-08

Southern Illinois University

x

 

 

03-25-08

Southern Illinois University

 

x

x

04-10-08

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

x

x

 

05-01-08

State Board of Elections

 

x

 

02-07-08

State Board of Investment

x

 

 

02-14-08

State Board of Investment

 

x

 

04-30-08

State Employees’ Retirement System

x

 

 

03-04-08

State Employees’ Retirement System

 

x

 

04-30-08

State Universities Retirement System

x

 

 

01-03-08

State Universities Retirement System

 

x

 

04-30-08

Statewide Financial Statement Audit

x

 

 

06-30-08

Statewide Single Audit

 

 

x

06-30-08

Summer School for the Arts

 

x

 

02-26-08

Teachers’ Retirement System

x

 

 

01-03-08

Teachers’ Retirement System

 

x

 

04-30-08

Teachers’ Pension and Retirement System – Chicago

 

x

 

05-20-08

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

 

 

 

 

 

 

 

 

EMERGENCY PURCHASES

 

            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 fourth quarter of Fiscal Year 2008 and it contains ninety three filings with this Office.

 

 

                                                                                                                                                                                                               

 

CONTRACTUAL SERVICES CERTIFICATIONS

         

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 fourth 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.

         

 

                                                                                                                                                                                                               

 

AUDITOR GENERAL’S OFFICE RECEIVES AWARD

           

The Auditor General’s Office was recently awarded the Excellence in Accountability Award by the National State Auditors Association (NSAA) for our performance audit entitled “Mass Transit Agencies of Northeastern Illinois:  RTA, CTA, Metra and Pace.”  The award was presented to the Office at NSAA’s annual conference in June.  NSAA established the Excellence in Accountability Awards Program to recognize outstanding performance audits and special projects.  The Office’s report was selected from submissions by audit organizations across the nation. 

 

Yours truly,

WILLIAM G. HOLLAND

Auditor General