October 15, 2009

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 of the operations of the Office of the Auditor General for the lapse period of Fiscal Year 2009 ending August 31, 2009 and the first quarter of fiscal year 2010 ending September 30, 2009.

FISCAL MATTERS
FY 2009 – FINAL
	Appropriation	Expended	Balance
GRF Operations:
Personal Services	$5,606,333	$5,606,333	$0
State Retirement	$1,574,424	$1,180,889	$393,535
Social Security	$412,045	$412,044	$1
Contractual Services	$856,127	$734,527	$121,600
Travel	$49,406	$49,406	$0
Commodities	$22,000	$10,894	$11,106
Printing	$25,000	$22,107	$2,893
Equipment	$100,000	$98,892	$1,108
EDP	$120,000	$102,482	$17,518
Telecommunications	$75,000	$71,222	$3,778
Oper. Of Auto. Equip.	$6,000	$2,452	$3,548
GRF Operations Total	$8,846,335	$8,291,248	$555,087
Audit Expense Fund
Audit/Studies/Invest.	$19,563,300	$17,095,562	$2,467,738

FISCAL MATTERS
FY 2010 – FIRST QUARTER
	Appropriation	Expended	Obligated	Balance
GRF Operations:
Personal Services	$4,999,700	$1,421,228	$0	3,578,472
Social Security	$383,500	$104,808	$0	278,692
Operations	$1,423,800	$189,029	$438,451	796,320
GRF Oper Total	$6,807,000	$1,715,065	$438,451	$4,653,484
Audit Expense Fund
Audit/Studies/Invest.	$22,339,103	$1,463,474	$11,535,073	$9,340,556

PERSONNEL

PERSONNEL
	07/01/2009	Appointments	Separations	Transfers	09/30/2009
Springfield	87	1	1	0	87
Chicago	13	0	0	0	13
TOTAL	100	1	1	0	100

CONTRACTS

During the first quarter of Fiscal Year 2009, the Office of the Auditor General entered into seventy-six compliance audit contracts, forty-eight performance audit contracts, seven EDP contracts, and eighteen administrative contracts.

TRAINING

During the first quarter of Fiscal Year 2010, OAG-sponsored training included:
l	Professional Writing for the OAG
l	OAG Audit Issues Update: Spring 09
l	OAG Accounting and Auditing Trivia Challenge
l	OAG Roundtable: July 09
l	Contractual Services
l	Performance Audit Roundtable
l	Lessons Learned from an OAG Compliance Audit
l	Illinois OAG Audit Policies and Procedures
l	Excel for Auditors
Additional external-sponsored training in which OAG staff participated included:
l	Forensic Accounting & Auditing Techniques
l	Accounting Update
l	American Recovery and Reinvestment Act
l	Illinois Digital Government Summit
l	Fall 2009 Midwestern Intergovernmental Audit Forum
l	Common Security Mistakes
l	Team-building, Mentoring, & Coaching Skills for Managers & Supervisors

PERFORMANCE AUDITS
PERFORMANCE AUDITS
IN PROGRESS
AUDITS		ESTIMATED RELEASE DATE
l	Follow-up on the Implementation of Recommendations	Fall 2009
	Contained in 2007 Performance Audit of Transit Agencies
	of Northeastern Illinois (House Resolution No. 1596)
l	Village of Robbins' Use of Municipal Economic	Fall 2009
	Development Funds (P.A. 90-813)
l	Civil Service Commission (House Resolution No. 140)	Spring 2010
l	All Kids (P.A. 95-985)	Spring 2010
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 the 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 September 30, 2009,
44 fiscal year 2008 audits have been released.

FINANCIAL AUDITS, SINGLE AUDITS AND
	COMPLIANCE ATTESTATION EXAMINATIONS

The following is a listing of financial audits, single audits and compliance attestation examinations for the period(s) ending June 30, 2008, and December 31, 2008.

FINANCIAL AUDITS, SINGLE AUDITS AND COMPLIANCE
ATTESTATION EXAMINATIONS FOR THE PERIOD(S) ENDING
JUNE 30, 2008, AND DECEMBER 31, 2008
F = Financial Audits	C = Compliance Attestation Examinations	S = Single Audits

AGENCY	F	C	S	DATE RELEASED
Attorney General		X		01-08-09
Capital Development Board	X	X		02-11-09
Chicago State University	X	X	X	05-14-09
Chicago State University Foundation	X			12-18-08
Chicago Technology Park Corporation	X	X	X	04-02-09
Comptroller - Fiscal Officer Responsibilities	X			01-29-09
Comptroller - Fiscal Officer Responsibilities		X		02-26-09
Comptroller - Non-Fiscal Officer		X		05-07-09
Department on Aging		X		04-21-09
Department of Central Management Services	X	X		06-04-09
Department of Central Management Services
(Deferred Compensation Plan)	X			07-30-09
Department of Children and Family Services	X	X		06-25-09
Department of Commerce and Economic Opportunity		X		05-28-09
Department of Corrections - General Office	X	X		08-06-09
Dept. of Corrections, Correctional Center - Big Muddy River		X		08-06-09
Dept. of Corrections, Correctional Center - Centralia		X		08-06-09
Dept. of Corrections, Correctional Center - Danville		X		08-06-09
Dept. of Corrections, Correctional Center - Decatur Womens		X		08-06-09
Dept. of Corrections, Correctional Center - Dixon		X		08-06-09
Dept. of Corrections, Correctional Center - Dwight		X		08-06-09
Dept. of Corrections, Correctional Center - East Moline		X		08-06-09
Dept. of Corrections, Correctional Center - Graham		X		08-06-09

FINANCIAL AUDITS, SINGLE AUDITS AND
	COMPLIANCE ATTESTATION EXAMINATIONS
AGENCY		F	C	S	DATE RELEASED
Dept. of Corrections, Correctional Center - Hill			X		08-06-09
Dept. of Corrections, Correctional Center - IL River (Canton)			X		08-06-09
Dept. of Corrections, Correctional Center - Jacksonville			X		08-06-09
Dept. of Corrections, Correctional Center - Lawrence			X		08-06-09
Dept. of Corrections, Correctional Center - Lincoln			X		08-06-09
Dept. of Corrections, Correctional Center - Logan			X		08-06-09
Dept. of Corrections, Correctional Center - Menard			X		08-06-09
Dept. of Corrections, Correctional Center - Pinckneyville			X		08-06-09
Dept. of Corrections, Correctional Center - Pontiac			X		08-06-09
Dept. of Corrections, Correctional Center - Robinson			X		08-06-09
Dept. of Corrections, Correctional Center - Shawnee			X		08-06-09
Dept. of Corrections, Correctional Center - Sheridan			X		08-06-09
Dept. of Corrections, Correctional Center - Southwestern IL			X		08-06-09
Dept. of Corrections, Correctional Center - Stateville			X		08-06-09
Dept. of Corrections, Correctional Center - Tamms			X		08-06-09
Dept. of Corrections, Correctional Center - Taylorville			X		08-06-09
Dept. of Corrections, Correctional Center - Thomson			X		08-06-09
Dept. of Corrections, Correctional Center - Vandalia			X		08-06-09
Dept. of Corrections, Correctional Center - Vienna			X		08-06-09
Dept. of Corrections, Correctional Center - Western Illinois			X		08-06-09
Department of Corrections, Correctional Industries		X	X		08-06-09
Dept. of Corrections, IL Youth Center - Chicago			X		09-08-09
Dept. of Corrections, IL Youth Center - Harrisburg			X		09-08-09
Dept. of Corrections, IL Youth Center - Joliet			X		09-08-09
Dept. of Corrections, IL Youth Center - Kewanee			X		09-08-09
Dept. of Corrections, IL Youth Center - Murphysboro			X		09-08-09
Dept. of Corrections, IL Youth Center - Pere Marquette			X		09-08-09
Dept. of Corrections, IL Youth Center - St. Charles			X		09-08-09
Dept. of Corrections, IL Youth Center - Warrenville			X		09-08-09
Department of Employment Security		X			04-30-09

FINANCIAL AUDITS, SINGLE AUDITS AND
	COMPLIANCE ATTESTATION EXAMINATIONS
AGENCY		F	C	S	DATE RELEASED
Department of Financial and Professional Regulation		X	X		06-11-09
Department of Healthcare and Family Services		X	X		07-08-09
Department of Healthcare and Family Services
- Teacher Health Insurance Security Fund		X			07-08-09
Department of Healthcare and Family Services
- Local Government Health Insurance Reserve Fund		X			07-08-09
Department of Healthcare and Family Services
- Community College Health Insurance Reserve Fund		X			07-08-09
Department of Human Services		X			04-02-09
Department of Juvenile Justice			X		09-08-09
Department of Military Affairs			X		06-30-09
Department of Natural Resources		X	X		06-11-09
Department of Revenue		X	X		07-08-09
Department of State Police			X		07-08-09
Department of Transportation		X	X		06-04-09
Department of Veteran's Affairs - General Office			X		06-25-09
Drycleaner Environmental Response Trust Fund Council			X		04-02-09
East St. Louis Financial Advisory Authority		X	X		04-02-09
Eastern Illinois University		X	X	X	05-14-09
Environmental Protection Agency		X	X		03-05-09
Environmental Protection Trust Fund Commission			X		03-05-09
Executive Ethics Commission			X		01-08-09
General Assembly - Retirement Systems		X			01-15-09
General Assembly - Retirement Systems			X		05-21-09
Governors State University		X			03-05-09
Governors State University			X	X	03-26-09
Governors State University Alumni Association		X			12-18-08
Governors State University Foundation		X			01-22-09
Historic Preservation Agency			X		06-11-09
Illinois Commerce Commission			X		01-08-09

FINANCIAL AUDITS, SINGLE AUDITS AND
	COMPLIANCE ATTESTATION EXAMINATIONS
AGENCY		F	C	S	DATE RELEASED
Illinois Community College Board			X		05-07-09
Illinois Conservation Foundation		X	X	X	03-12-09
Illinois Finance Authority		X	X	X	06-11-09
Illinois Housing Development Authority		X			11-06-08
Illinois Housing Development Authority			X	X	03-31-09
Illinois Mathematics and Science Academy			X		06-25-09
Illinois Mathematics and Science Academy Fund		X			06-25-09
Illinois Medical District Commission		X	X		04-02-09
Illinois State Board of Investment		X			01-15-09
Illinois State Board of Investment			X		03-12-09
Illinois State Toll Highway Authority		X	X		09-23-09
Illinois State University		X			02-19-09
Illinois State University			X	X	03-19-09
Illinois Student Assistance Commission		X			04-14-09
Illinois Student Assistance Commission			X		05-21-09
Illinois Student Assistance Commission
- Designated Account Purchase Program		X			04-14-09
Illinois Student Assistance Commission - Prepaid Tuition		X			04-14-09
Illinois Veterans' Home - Anna			X		06-25-09
Illinois Veterans' Home - LaSalle			X		06-30-09
Illinois Veterans' Home - Manteno			X		06-25-09
Illinois Veterans' Home - Quincy			X		06-25-09
Illinois Violence Prevention Authority			X		02-11-09
Illinois Workers' Comp. Comm. - Self Insurer's Fund		X			04-02-09
Joint Committee on Administrative Rules			X		02-11-09
Judges Retirement System		X			01-15-09
Judges Retirement System			X		05-21-09
Judicial Inquiry Board			X		02-26-09
Kankakee River Valley Area Airport Authority		X	X		06-11-09
Law Enforcement Training Standards Board			X		2-26-09

FINANCIAL AUDITS, SINGLE AUDITS AND
	COMPLIANCE ATTESTATION EXAMINATIONS
AGENCY		F	C	S	DATE RELEASED
Legislative Ethics Commission			X		01-29-09
Legislative Information System			X		01-22-09
Legislative Inspector General			X		01-29-09
Northeastern Illinois University		X	X	X	03-05-09
Northeastern Illinois University Foundation		X			01-08-09
Northern Illinois Research Foundation		X	X		04-30-09
Northern Illinois University		X			04-23-09
Northern Illinois University			X	X	05-28-09
Northern Illinois University Alumni Association		X	X		04-30-09
Northern Illinois University Foundation		X	X		04-30-09
Pollution Control Board			X		01-29-09
Prisoner Review Board			X		12-09-08
Procurement Policy Board			X		12-04-08
Property Tax Appeal Board			X		02-11-09
Secretary of State		X			05-28-09
Sex Offender Management Board			X		04-02-09
Southern IL University			X	X	04-14-09
Southern IL University		X			02-19-09
Southern IL University - Carbondale Alumni Association		X			01-08-09
Southern IL University - Carbondale Foundation		X			11-20-08
Southern IL University - Edwardsville Alumni Association		X			01-22-09
Southern IL University - Edwardsville Foundation		X			01-22-09
Southern IL University – Physicians & Surgeons, Inc.		X			02-11-09
Southern IL University - Research Park		X			12-09-08
Southern IL University - University Park		X			01-29-09
Southwestern Illinois Development Authority			X		06-04-09
State Appellate Defender			X		06-25-09
State Board of Education		X	X		04-23-09
State Employees' Retirement System		X			01-15-09
State Employees' Retirement System			X		05-21-09

FINANCIAL AUDITS, SINGLE AUDITS AND
	COMPLIANCE ATTESTATION EXAMINATIONS
AGENCY		F	C	S	DATE RELEASED
State Fire Marshal			X		07-08-09
State Police Merit Board			X		02-26-09
State Universities Retirement System		X			02-05-09
State Universities Retirement System			X		03-12-09
State's Attorney's Appellate Prosecutor			X		03-12-09
Statewide Financial Statement Audit		X			07-30-09
Statewide Single Audit - (Federal Funds)				X	08-11-09
Teacher's Retirement System		X			01-15-09
Teacher's Retirement System			X		04-23-09
Treasurer - Bright Start College Savings Program		X			04-02-09
Treasurer - Fiscal Officer		X	X		04-21-09
Treasurer - Illinois Funds		X			01-29-09
University of Illinois		X			01-29-09
University of Illinois			X	X	03-26-09
University of Illinois Alumni Association		X			12-04-08
University of Illinois Alumni Association			X		01-22-09
University of Illinois Foundation		X			01-22-09
University of Illinois Foundation			X		02-11-09
University of Illinois - Prairieland Energy, Inc.		X	X		03-05-09
University of Illinois - Research Park, LLC		X	X		11-20-08
University of Illinois - Ventures, LLC		X	X		01-29-09
University of Illinois - Wolcott, Wood & Taylor, Inc.		X			01-22-09
University of Illinois - Wolcott, Wood & Taylor, Inc.			X		01-29-09
Western Illinois University		X			02-19-09
Western Illinois University			X	X	03-19-09
Western Illinois University Foundation		X			02-19-09

FINANCIAL AUDITS, SINGLE AUDITS AND
	COMPLIANCE ATTESTATION EXAMINATIONS

The following is a listing of financial audits, single audits and compliance attestation examinations for the period(s) ending June 30, 2009, September 30, 2009 and December 31, 2009. 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, 2009, SEPTEMBER 30, 2009 AND DECEMBER 31, 2009
F = Financial Audits	C = Compliance Attestation Examinations	S = Single Audits

AGENCY	F	C	S	DATE RELEASED
Architect of the Capitol
Arts Council
Arts Council Foundation
Attorney Registration and Disciplinary Commission (12/31/09)
Board of Admissions to the Bar (9/30/09)
Board of Examiners
Board of Higher Education
Capital Development Board
Chicago State University
Chicago Technology Park
Civil Service Commission
Commission on Government Forcasting and Accountability
Comptroller - Fiscal Officer Responsibilities
Court of Claims
Criminal Justice Information Authority & IL Integrated
Justice Information System
DCMS - Deferred Compensation Plan - (12/31/09)
Deaf and Hard of Hearing Commission
Department of Agriculture
Department of Central Management Services
Department of Employment Security
Department of Healthcare and Family Services

FINANCIAL AUDITS, SINGLE AUDITS AND
	COMPLIANCE ATTESTATION EXAMINATIONS

AGENCY	F	C	S	DATE RELEASED
Department of Healthcare and Family Services
- Local Government Health Insurance Reserve Fund
Department of Healthcare and Family Services
- Teacher Health Insurance Security Fund
Department of Healthcare and Family Services
- Community College Health Insurance Security Fund
Department of Human Rights
Department of Human Services - Central Office
Department of Human Services - Alton Mental Health Center
Department of Human Services
- Center for Rehabilitation & Education
Department of Human Services - Chester Mental Health Center
Department of Human Services - Chgo Read Mental Health Ctr
Department of Human Services - Choate Mental Health Ctr
Department of Human Services - Elgin Mental Health Ctr
Department of Human Services - Fox Developmental Ctr
Department of Human Services - Howe Developmental Ctr
Department of Human Services - J'ville Mental Health Ctr
Department of Human Services - Kiley Developmental Ctr
Department of Human Services - Ludeman Developmental Ctr
Department of Human Services - Mabley Developmental Ctr
Department of Human Services - Madden Mental Health Ctr
Department of Human Services - McFarland Mental Health Ctr
Department of Human Services - Murray Developmental Ctr
Department of Human Services
- Rushville Treatment Detention Facility
Department of Human Services - School for the Deaf
Department of Human Services - School for the Vis. Impaired
Department of Human Services - Shapiro Developmental Ctr
Department of Human Services - Singer Mtl Health & Dev. Ctr

FINANCIAL AUDITS, SINGLE AUDITS AND
	COMPLIANCE ATTESTATION EXAMINATIONS

AGENCY	F	C	S	DATE RELEASED
Department of Human Services - Tinley Park Mtl Health Ctr.
Department of Labor
Department of Natural Resources (Capital Asset Account)
Department of Public Health
Department of Revenue
Department of Transportation
Drycleaner Environmental Response Trust Fund Council
DuQuoin State Fair (09/30/09)
Eastern Illinois University
Emergency Management Agency
Environmental Protection Agency (Water Revolving Fund)
Executive Office of Inspector General
General Assembly - Senate
General Assembly - House
General Assembly Retirement System
Governor's Office of Management and Budget
Governors State University
Guardianship and Advocacy Commission
Historic Preservation Agency
Human Rights Commission
Illinois Commerce Commission
Illinois Conservation Foundation
Illinois Educational Labor Relations Board
Illinois Finance Authority
Illinois Grain Insurance Corporation
Illinois High School Association
Illinois Housing Development Authority
Illinois Labor Relations Board
Illinois Math and Science Academy
Illinois Math and Science Academy Fund

FINANCIAL AUDITS, SINGLE AUDITS AND
	COMPLIANCE ATTESTATION EXAMINATIONS

AGENCY	F	C	S	DATE RELEASED
Illinois Council on Developmental Disabilities
Illinois Power Agency
Illinois State Fair (09/30/09)
Illinois State University
Illinois Student Assistance Commission
Illinois Student Assistance Commission, IDAPP
Illinois Student Assistance Commission, 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
Mid Illinois Medical District
Metro. Pier and Exposition Authority
Northeastern Illinois University
Northern Illinois University
Office of the Governor
Office of the Lieutenant Governor
Secretary of State
Southern Illinois University
Southeastern Illinois Economic Development Authority
State Board of Education
State Board of Elections
State Board of Investment
State Employees' Retirement System
State Universities Retirement System

FINANCIAL AUDITS, SINGLE AUDITS AND
	COMPLIANCE ATTESTATION EXAMINATIONS

AGENCY	F	C	S	DATE RELEASED
Statewide Financial Statement Audit
Statewide Single Audit - Federal Funds
Summer School for the Arts
Supreme Court Historic Preservation Commission
Teacher' Retirement System
Teachers' Pension and Retirement System - Chicago
Toll Highway Authority (12/31/09)
Treasurer - College Savings Program
Treasurer - Fiscal Officer Responsibilities
Treasurer - Illinois Funds
Treasurer - Non-Fiscal Officer
Universities Civil Service Commission
University of Illinois
Upper River Valley Development Authority
Western Illinois University
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, 2009.
INFORMATION SYSTEMS AUDITS
AUDITS INITIATED AND/OR COMPLETED
IN FISCAL YEAR 2010
l		Comptroller
l		Department of Central Management Services
l		Department of Central Management Services - BCCS 3rd Party Review
l		Department of Employment Security
l		Department of Healthcare and Family Services