April 15, 2015

 

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 third quarter of FY 15 ending

March 31, 2015.

 

FISCAL MATTERS

 

 

 

FY 2015 – THIRD QUARTER

 

Appropriation

Expended

Obligated

Balance

 

 

 

 

 

GRF Operations:

 

 

 

 

Personal Services

$5,551,000

$4,179,308

$0

$1,371,692

Social Security

$425,000

$299,831

$0

$125,169

Contractual Services

$636,000

$438,530

$129,810

$67,660

Commodities

$20,000

$3,195

$0

$16,805

Paper and Printing

$20,000

$326

$0

$19,674

Equipment

$25,000

$9,277

$0

$15,723

EDP

$50,000

$36,488

$5,000

$8,512

Telecommunications

$75,000

$35,053

$0

$39,947

Oper. Of Auto. Equip.

$5,000

$865

$0

$4,135

GRF Operations Total

$6,807,000

$5,002,873

$134,810

$1,669,317

Audit Expense Fund

 

 

 

 

Audit/Studies/Invest.

$23,947,191

$13,602,076

$4,984,030

$5,361,085

 

 

 

 

 

 


 


PERSONNEL

 

 

 

PERSONNEL

 

 

01/01/2015

 

Appointments

 

Separations

 

Transfers

03/31/2015

 

 

 

 

 

 

 

 

 

 

Springfield

76

 

3

 

0

 

(1)

 

78

Chicago

11

 

0

 

0

 

1

 

12

 

 

 

 

 

 

 

 

 

 

TOTAL

87

 

3

 

0

 

0

 

90

 

 

 

 

 

 

 

 

 

 

 

 

 

CONTRACTS

 

 

 

During the third quarter of Fiscal Year 2015, the Office of the Auditor General entered into three Compliance audit contracts.

 

TRAINING QUARTERLY REPORT

Third Quarter Fiscal Year 2015

 

During the third quarter of Fiscal Year 2015, OAG-sponsored training included: 

 

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

 

 

2


 

PERFORMANCE AUDITS

 

 

PERFORMANCE AUDITS

IN PROGRESS

 

AUDITS

 

l

CJIA Violence Prevention Programs (HR 0888)

 

 

l

All Kids (P.A. 95-985)

 

 

 

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 47 annual audits to perform; 44 are of Regional Offices of Education and 3 are of Intermediate Service Centers.  As of March 31, 2015, 21 of 47 fiscal year 2014 audits have been released.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3


 

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, 2014 and December 31, 2014.  As the year progresses the “date released” column will be completed.

 

 

FINANCIAL AUDITS, SINGLE AUDITS AND COMPLIANCE

ATTESTATION EXAMINATIONS FOR THE PERIOD(S) ENDING

JUNE 30, 2014 AND DECEMBER 31, 2014

 

F = Financial Audits

C = Compliance Attestation Examinations

S = Single Audits

AGENCY

F

C

S

DATE RELEASED

Attorney General

 

X

 

01-15-15

Capital Development Board

X

X

 

02-19-15

Chicago State University

X

 

 

01-29-15

Chicago State University

 

X

X

03-18-15

Comptroller - Fiscal Officer

X

X

 

12-18-14

Comptroller - Non-Fiscal Officer

 

 

 

 

Correctional Industries (within Department of Corrections)

X

X

 

01-29-15

Department on Aging

 

 

 

 

Department of Central Management Services

X

 

 

02-19-15

Department of Central Management Service

 – Teacher Health Insurance Security Fund

X

 

 

02-19-15

Department of Central Management Services

- Local Government Health Insurance Reserve Fund

X

 

 

02-19-15

Department of Central Management Services

- Community College Health Insurance Security Fund

X

 

 

02-19-15

Department of Central Management Services

(Deferred Compensation Plan)

 

 

 

 

Department of Children and Family Services

 

 

 

 

Department of Commerce and Economic Opportunity

 

 

 

 

Department of Corrections

 

 

 

 

Department of Employment Security

X

 

 

02-05-15

Department of Financial and Professional Regulation

 

X

 

02-26-15

Department of Healthcare and Family Services

X

 

 

02-05-15

Department of Human Services

X

 

 

02-11-15

Department of Insurance

 

X

 

03-26-15

Department of Juvenile Justice

 

 

 

 

4


 

FINANCIAL AUDITS, SINGLE AUDITS AND

 

COMPLIANCE ATTESTATION EXAMINATIONS

 

F = Financial Audits

C = Compliance Attestation Examinations

S = Single Audits

AGENCY

F

C

S

DATE RELEASED

Department of Military Affairs

 

X

 

02-19-15

Department of Natural Resources

 

 

 

 

Department of Revenue

 

 

 

 

Department of State Police

 

 

 

 

Department of Transportation

 

 

 

 

Department of Veterans’ Affairs

 

 

 

 

Drycleaner Environmental Response Trust Fund Council

 

X

 

02-11-15

Eastern Illinois University

X

 

 

01-29-15

Eastern Illinois University

 

X

X

03-05-15

Environmental Protection Agency

 

 

 

 

Environmental Protection Trust Fund Commission

 

 

 

 

Executive Ethics Commission

 

 

 

 

General Assembly Retirement System

X

 

 

01-22-15

General Assembly Retirement System

 

 

 

 

Governors State University

X

 

 

01-08-15

Governors State University

 

X

X

02-26-15

Health Information Exchange Authority

 

 

 

 

Historic Preservation Agency

 

 

 

 

Illinois Commerce Commission - WETSA

 

 

 

 

Illinois Community College Board

 

 

 

 

Illinois Conservation Foundation

X

X

 

02-11-15

Illinois Finance Authority

X

 

 

01-15-15

Illinois Gaming Board

 

 

 

 

Illinois Housing Development Authority

X

 

 

12-04-14

Illinois Housing Development Authority

 

X

X

03-26-15

Illinois Mathematics and Science Academy

 

X

 

02-05-15

Illinois Mathematics and Science Academy Fund

X

 

 

12-18-14

Illinois Power Agency

X

X

 

03-12-15


Illinois Racing Board

 

 

 

 

Illinois State Board of Investments

X

 

 

12-18-14

 

5


 

FINANCIAL AUDITS, SINGLE AUDITS AND

 

COMPLIANCE ATTESTATION EXAMINATIONS

 

F = Financial Audits

C = Compliance Attestation Examinations

S = Single Audits

AGENCY

F

C

S

DATE RELEASED

Illinois State Board of Investments

 

X

 

02-05-15

Illinois State Toll Highway Authority

 

 

 

 

Illinois State University

X

X

X

01-15-15

Illinois Student Assistance Commission

(Including Golden Apple Scholars of Illinois)

X

 

 

02-11-15

Illinois Student Assistance Commission

(Including Golden Apple Scholars of Illinois)

 

 

 

 

Illinois Student Assistance Commission

 – Designated Account Purchase Program

X

 

 

02-11-15

Illinois Student Assistance Commission - Prepaid Tuition

X

 

 

02-11-15

Illinois Workers' Comp. Comm. - Self Insurer's Fund

X

 

 

01-08-15

Joint Committee on Administrative Rules

 

X

 

03-18-15

Judges’ Retirement System

X

 

 

01-22-15

Judges’ Retirement System

 

 

 

 

Judicial Inquiry Board

 

 

 

 

Law Enforcement Training Standards Board

 

X

 

02-19-15

Legislative Ethics Commission

 

 

 

 

Legislative Information System

 

X

 

10-23-14

Lottery

X

 

 

03-18-15

Metro East Police District

 

 

 

 

Mid-America Medical District Commission

 

X

 

02-19-15

Northeastern Illinois University

X

 

 

01-29-15

Northeastern Illinois University

 

X

X

03-26-15

Northern Illinois University

X

 

 

02-11-15

Northern Illinois University

 

X

X

03-26-15

Office of the Legislative Inspector General

 

 

 

 

Pollution Control Board

 

 

 

 

Prisoner Review Board

 

X

 

01-08-15

Procurement Policy Board

 

X

 

10-23-14

Property Tax Appeal Board

 

X

 

12-04-14

Railsplitter Tobacco Settlement Authority

X

X

 

02-05-15

Secretary of State

X

 

 

01-29-15

 

6


FINANCIAL AUDITS, SINGLE AUDITS AND

 

COMPLIANCE ATTESTATION EXAMINATIONS

 

F = Financial Audits

C = Compliance Attestation Examinations

S = Single Audits

AGENCY

F

C

S

DATE RELEASED

Sex Offender Management Board

 

X

 

11-20-14

Southern Illinois University

X

 

 

01-15-15

Southern Illinois University

 

X

X

03-12-15

Southwestern Illinois Development Authority

 

X

 

02-19-15

State Appellate Defender

 

 

 

 

State Board of Education

X

X

 

03-12-15

State Employees' Retirement System

X

 

 

01-22-15

State Employees' Retirement System

 

 

 

 

State Fire Marshal

 

X

 

03-05-15

State Police Merit Board

 

X

 

02-19-15

State Universities Retirement System

X

 

 

01-22-15

State Universities Retirement System

 

 

 

 

State's Attorneys’ Appellate Prosecutor

 

 

 

 

Statewide Financial Statement Audit

X

 

 

03-18-15

Statewide Single Audit - (Federal Funds)

 

 

X

03-31-15

Teachers’ Retirement System

X

 

 

01-22-15

Teachers’ Retirement System

 

 

 

 

Treasurer - College Savings Program

X

 

 

01-22-15

Treasurer - Fiscal Officer

X

X

 

01-08-15

Treasurer - Illinois Funds

X

 

 

01-22-15

University of Illinois

X

 

 

01-15-15

University of Illinois

 

X

X

03-26-15

Western Illinois University

X

 

 

01-15-15

Western Illinois University

 

X

X

03-12-15

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7


 

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, 2014.

 

 

INFORMATION SYSTEMS AUDITS

AUDITS INITIATED AND/OR COMPLETED

IN FISCAL YEAR 2015

 

l

Capital Development Board

l

Comptroller

l

Department on Aging

l

Department of Central Management Services

l

Department of Central Management Services – BCCS Service Organization Review

l

Department of Corrections

l

Department of Healthcare and Family Services

l

Department of Human Services

l

Department of Insurance

l

Department of Juvenile Justice

l

Department of Natural Resources

l

Department of Revenue

l

Department of State Police

l

Department of Veterans’ Affairs

l

Eastern Illinois University

l

Environmental Protection Agency

l

Governors State University

l

Illinois Community College Board

l

Illinois Gaming Board

l

Illinois Housing Development Authority

l

Illinois Racing Board

l

Illinois Student Assistance Commission

l

Southern Illinois University

l

State Employees’ Retirement System

 

8


 

 

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 third quarter of Fiscal Year 2015 and it contains thirty-seven filings with this office.

 

 

 

                                                                                    Yours truly,

 

 

 

 

                                                                        WILLIAM G. HOLLAND

                                                                        Auditor General

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9