July 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 fourth quarter of FY 15 ending

June 30, 2015.

 

FISCAL MATTERS

 

 

 

FY 2015 – FOURTH QUARTER

 

Appropriation

Expended

Obligated

Balance

 

 

 

 

 

GRF Operations:

 

 

 

 

Personal Services

$5,616,300

$5,615,959

$0

$341

Social Security

$404,200

$404,160

$0

$40

Contractual Services

$596,000

$584,341

$645

$11,014

Commodities

$7,000

$3,814

$0

$3,186

Paper and Printing

$6,500

$5,758

$0

$742

Equipment

$25,000

$14,416

$0

$10,584

EDP

$88,500

$84,738

$0

$3,762

Telecommunications

$60,000

$44,450

$0

$15,550

Oper. Of Auto. Equip.

$3,500

$1,142

$0

$2,358

GRF Operations Total

$6,807,000

$6,758,778

$645

$47,577

Audit Expense Fund

 

 

 

 

Audit/Studies/Invest.

$23,947,191

$18,043,154

$4,890,048

$1,013,989

 

 

 

 

 

 


 


PERSONNEL

 

 

 

PERSONNEL

 

 

04/01/2015

 

Appointments

 

Separations

 

Transfers

06/30/2015

 

 

 

 

 

 

 

 

 

 

Springfield

78

 

1

 

2

 

0

 

77

Chicago

12

 

0

 

1

 

0

 

11

 

 

 

 

 

 

 

 

 

 

TOTAL

90

 

1

 

3

 

0

 

88

 

 

 

 

 

 

 

 

 

 

 

 

CONTRACTS

 

 

 

During the fourth quarter of Fiscal Year 2015, the Office of the Auditor General entered into one Performance, 23 ROE, and 52 Compliance audit contracts.

 

TRAINING QUARTERLY REPORT

Fourth Quarter Fiscal Year 2015

 

During the fourth 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)

 

 

l

College of DuPage (HR 0055)

 

 

l

DHS Prisoner Transfer Procedures (HR 0199)

 

 

l

State Moneys Provided to the Kenwood Oakland Community Organization (HR 0324)

 

 

l

Placement of DCFS Wards (SR 0140)

 

 

l

General Professions Dedicated Fund for Pharmacy Programs at State Universities (HR 0204)

 

 

 

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, 38 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

 

X

 

04-30-15

Correctional Industries (within Department of Corrections)

X

X

 

01-29-15

Department on Aging

 

X

 

05-14-15

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)

X

 

 

06-30-15

Department of Children and Family Services

X

X

 

04-02-15

Department of Commerce and Economic Opportunity

 

X

 

04-16-15

Department of Corrections

X

X

 

04-30-15

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

 

X

 

04-30-15

 

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

X

X

 

06-30-15

Department of Revenue

X

X

 

05-28-15

Department of State Police

 

X

 

04-16-15

Department of Transportation

X

X

 

04-30-15

Department of Veterans’ Affairs

 

X

 

04-30-15

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

X

X

 

06-23-15

Environmental Protection Trust Fund Commission

 

X

 

06-23-15

Executive Ethics Commission

 

X

 

05-14-15

General Assembly Retirement System

X

 

 

01-22-15

General Assembly Retirement System

 

X

 

05-07-15

Governors State University

X

 

 

01-08-15

Governors State University

 

X

X

02-26-15

Health Information Exchange Authority

 

X

 

06-23-15

Historic Preservation Agency

 

X

 

05-14-15

Illinois Commerce Commission - WETSA

 

X

 

04-16-15

Illinois Community College Board

 

X

 

06-30-15

Illinois Conservation Foundation

X

X

 

02-11-15

Illinois Finance Authority

X

 

 

01-15-15

Illinois Gaming Board

X

X

 

05-28-15

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

X

X

 

06-30-15

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)

 

X

 

04-02-15

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

 

X

 

05-07-15

Judicial Inquiry Board

 

X

 

05-21-15

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

 

X

 

05-21-15

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

 

X

 

04-30-15

State Board of Education

X

X

 

03-12-15

State Employees' Retirement System

X

 

 

01-22-15

State Employees' Retirement System

 

X

 

05-07-15

State Employee’s Retirement System – Special Purpose Report

 

 

 

 

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

 

X

 

05-07-15

State Universities Retirement System – Special Purpose Report

 

 

 

 

State's Attorneys’ Appellate Prosecutor

 

X

 

04-16-15

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

 

X

 

05-07-15

Teachers’ Retirement System – Special Purpose Report

 

 

 

 

Treasurer - College Savings Program

X

 

 

01-22-15

Treasurer - Fiscal Officer

X

X

 

01-08-15

Treasurer - Illinois Funds

X

 

 

01-22-15

Treasurer – Turn over audit (1-12-15)

X

 

 

05-21-15

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


 

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, 2015, September 30, 2015 and December 31, 2015.  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, 2015, SEPTEMBER 30, 2015 AND DECEMBER 31, 2015

 

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 (12/31/15)

 

 

 

 

Board of Admissions to the Bar (9/30/15)

 

 

 

 

Board of Examiners

 

 

 

 

Board of Higher Education

 

 

 

 

Capital Development Board

 

 

 

 

Chicago State University

 

 

 

 

Civil Service Commission

 

 

Commission on Government Forecasting and Accountability

 

 

 

 

Comptroller - Fiscal Officer Responsibilities

 

Court of Claims

 

 

 

 

Criminal Justice Information Authority & IL Integrated

 

 

 

 

 - Justice Information System

 

 

 

 

DCMS - Deferred Compensation Plan - (12/31/15)

 

 

 

 

Deaf and Hard of Hearing Commission

 

 

 

 

Department of Agriculture

 

 

 

 

Department of Central Management Services

 

 

 

 

Department of Central Management Services

 

 

 

 

 - Local Government Health Insurance Reserve Fund

 

 

 

 

Department of Central Management Services

 

 

 

 

 - Teacher Health Insurance Security Fund

 

 

 

 

Department of Central Management Services

 

 

 

 

 - Community College Health Insurance Security Fund

 

 

 

 

 

8


 

FINANCIAL AUDITS, SINGLE AUDITS AND

 

COMPLIANCE ATTESTATION EXAMINATIONS

 

AGENCY

F

C

S

DATE

RELEASED

Department of Employment Security

 

 

 

 

Department of Healthcare and Family Services

 

 

 

 

Department of Human Rights

 

 

 

 

Department of Human Services

 

 

 

 

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 (09/30/15)

 

 

 

 

Eastern Illinois University

 

 

 

 

Emergency Management Agency

 

 

 

 

Environmental Protection Agency (Water Revolving Fund)

 

 

 

 

Executive Ethics Commission

 

 

 

 

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

 

 

 

 

Human Rights Commission

 

 

 

 

Illinois Commerce Commission

 

 

 

 

Illinois Commerce Commission - WETSA

 

 

Illinois Conservation Foundation

 

 

 

 

Illinois Educational Labor Relations Board

 

 

 

 

Illinois Finance Authority

 

 

Illinois Gaming Board

 

 

 

 

Illinois Grain Insurance Corporation

 

 

 

 

Illinois Housing Development Authority

 

 

Illinois Labor Relations Board

 

 

Illinois Math and Science Academy

 

 

Illinois Math and Science Academy Fund

 

 

 

9


 

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 (09/30/15)

 

 

 

 

Illinois State University

 

 

Illinois Student Assistance Commission

 

 

 

 

(Including Golden Apple Scholars of IL)

 

 

 

 

Illinois Student Assistance Commission, IDAPP

 

 

 

 

Illinois Student Assistance Commission, Prepaid Tuition

 

 

 

 

Illinois Supreme Court

 

 

 

 

Independent Tax Tribunal

 

 

 

 

Judges’ Retirement System

 

 

 

 

Legislative Audit Commission

 

 

Legislative Printing Unit

 

 

Legislative Reference Bureau

 

 

 

 

Legislative Research Unit

 

 

 

 

Literacy Foundation

 

 

 

 

Lottery

 

 

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

 

 

State Board of Education

 

 

 

 

State Board of Elections

 

 

 

 

State Board of Investments

 

 

State Employees' Retirement System

 

 

State Universities’ Retirement System

 

 

Statewide Financial Audit

 

 

Statewide Single Audit - Federal Funds

 

 

Supreme Court Historic Preservation Commission

 

 

Teachers' Retirement System

 

 

 

10


 

FINANCIAL AUDITS, SINGLE AUDITS AND

 

COMPLIANCE ATTESTATION EXAMINATIONS

 

AGENCY

F

C

S

DATE RELEASED

Teachers’ Pension and Retirement System - Chicago

 

 

Toll Highway Authority (12/31/15)

 

 

 

 

Treasurer - College Savings Plan

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

11


 

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

 

12


 

 

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 2015 and it contains forty-seven filings with this office.

 

                                                                                    Yours truly,

 

 

 

 

                                                                        WILLIAM G. HOLLAND

                                                                        Auditor General

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

13