October 15, 2021

 

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 FY 21 and the first quarter FY 22 ending September 30, 2021.

 

 

FISCAL MATTERS

 

 

FY 2021 – LAPSE PERIOD

 

 

 

 

 

 

Appropriations

Expended

Obligated

Balance

GRF Operations:

 

 

 

 

Personal Services

$    6,525,700

$    6,524,440

$                  -

$         1,260

Social Security

478,000

475,352

-

2,648

Contractual Services

603,000

602,459

-

541

Commodities

300

168

-

132

Paper and Printing

-

-

-

-

Equipment

-

-

-

-

EDP

-

-

-

-

Telecommunications

40,000

38,264

-

1,736

Oper. Of Auto. Equip.

-

-

-

-

GRF Operations Total

$    7,647,000

$    7,640,683

$                   -

$          6,317

Audit Expense Fund

 

 

 

 

Audit/Studies/Invest.

$  31,352,370

$  25,731,863

$                   -

$   5,620,507

 

 

 

 

 

 


 

 

 

FY 2022 – FIRST QUARTER

 

 

 

 

 

 

Appropriations

Expended

Obligated

Balance

GRF Operations:

 

 

 

 

Personal Services

$    6,413,000

$    1,364,920

$                  -

$   5,048,080

Social Security

495,000

99,575

-

395,425

Contractual Services

636,000

192,275

373,847

69,878

Commodities

10,000

31

-

9,969

Paper and Printing

5,000

-

-

5,000

Equipment

15,000

-

-

15,000

EDP

15,000

-

-

15,000

Telecommunications

55,000

2,435

-

52,565

Oper. Of Auto. Equip.

3,000

-

-

3,000

GRF Operations Total

$    7,647,000

$    1,659,236

$       373,847

$   5,613,917

Audit Expense Fund

 

 

 

 

Audit/Studies/Invest.

$  30,095,422

$       946,923

$  20,428,062

$   8,720,437

 

 

 

 

 

 

 

PERSONNEL

 

PERSONNEL

 

 

07/01/2021

 

Appointments

 

Separations

 

Transfers

09/30/2021

 

 

 

 

 

 

 

 

 

 

 

 

Springfield

84

 

2

 

3

 

0

 

83

 

Chicago

 4

 

0

 

0

 

0

 

 4

 

 

 

 

 

 

 

 

 

 

 

 

TOTAL

88

 

2

 

3

 

0

 

87

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CONTRACTS

 

During the first quarter of Fiscal Year 2022, the Office of the Auditor General entered into ten Administrative contracts, forty-five Regional Office of Education audit contracts, three Performance audit contracts, two Information Systems contracts and seventy-eight Financial/Compliance audit contracts.

 

 


 

 

TRAINING

 

During the first quarter of Fiscal Year 2022, OAG-sponsored training included:

  • OAG Audit Issues Update:  August 2021

 

 

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

  • ISACA:  Cost Effective Security Risks
  • ISACA:  197-Privacy in Practice
  • ISACA:  Best Practices for Ongoing Vendor Monitoring
  • UIS:  Performance Management
  • NASACT:  NASACT 2021 Annual Conference
  • ISACA:  Cybersecurity and Ransomware
  • NASACT:  NSAA 2021 IT Workshop & Conference
  • ISACA:  198-Resilience
  • Becker:  individual webcasts

 

 

 

 


 

PERFORMANCE AUDITS

 

            The Office of the Auditor General conducts performance audits pursuant to Section 3-2 of the Illinois State Auditing Act (30 ILCS 5/) when directed by the Legislative Audit Commission or by either house of the General Assembly.  Findings and recommendations are reported to the General Assembly and to the Governor.  Performance Audits are conducted in accordance with Government Auditing Standards established by the Government Accountability Office (GAO), which is headed by the U.S. Comptroller General, and the audit standards promulgated by the Office of the Auditor General at 74 Ill. Adm. Code 420.310.

PERFORMANCE DIVISION

2020-2021

Name of Audit

Authority

Date Released

1.     Performance Audit of DCFS Child Safety and Well Being

PA 101-237

 

2.     Performance Audit of the State’s Response to the Management of the COVID-19 Outbreak at the LaSalle Veterans’ Home

HR #62

 

3.     Performance Audit of the Unemployment Programs administered by the Illinois Department of Employment Security

LAC #158

 

4.     Program Audit of the Business Interruption Grant Program

LAC #159

 

5.     Performance Audit of the Illinois Department of Transportation’s certification of businesses as DBEs

LAC #160

 

6.     Performance Audit of Medicaid eligibility determinations for Long-Term Care

305 ILCS 5/11-5.4

 

7.     Management Audit of the Illinois Department of State Police’s administration of the Firearm Owners Identification Card Act and the Firearm Concealed Carry Act

LAC #155

9-29-21

8.     Performance Audit of the Prescription Monitoring Program

LAC #154

09-15-21

9.     Performance Audit of the Vendor Payment Program

30 ILCS 540/10

06-29-21

10.  Performance Audit of Illinois Power Agency’s management of the Renewable Energy Credit procurement process and Adjustable Block Grant Program

LAC #153

05-11-21

11.  Performance Audit of DCFS’ LGBTQ Youth in Care

SR #403

02-10-21

12.  Program Audit of the Department of Human Services’ Office of Inspector General

20 ILCS 1305/1-17(w)

01-14-21

13.  Annual Review of the Actuarial Assumptions and Valuations of the State-Funded Retirement Systems

PA 97-694

PA 100-465

12-23-20

14.  Annual Review of Information Submitted by the Chicago Transit Authority's Retiree Health Care Trust

PA 95-708

12-16-20

15.  Annual Review of Information Submitted by the Retirement Plan for Chicago Transit Authority Employees

PA 95-708

11-24-20

16.  Performance Audit of DCEO’s EDGE Tax Credit Program

HR #381

06-03-20

17.  Management Audit of DHS’ Process for Selecting Independent Service Coordination Agencies

HR #214

04-02-20

18.  Program Audit of the Covering All Kids Health Insurance Program –    FY 2018

215 ILCS 170/63

01-22-20


 

 

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. 

 

The following is a list of audits for the period ending June 30, 2020.  As the audits for this fiscal year are released, the “Date Released” column will be completed.  In addition, the list of fiscal year 2019 audits is presented afterwards.

 

REGIONAL OFFICE OF EDUCATION AUDITS

For the Period Ending June 30, 2020

F = Financial Audit                     S = Single Audit

Name of Audit

F

S

Date Released

1.     ROE #01:   Adams, Brown, Cass, Morgan, Pike, Scott Counties

X

 

03-31-21

2.     ROE #03:   Bond, Christian, Effingham, Fayette, Montgomery Counties

X

 

02-10-21

3.     ROE # 04:  Boone, Winnebago Counties

 

 

*

4.     ROE # 08:  Carroll, Jo Daviess, Stephenson Counties

X

 

03-17-21

5.     ROE # 09:  Champaign, Ford Counties

X

 

03-17-21

6.     ROE # 11:  Clark, Coles, Cumberland, Douglas, Edgar, Moultrie, Shelby Counties

X

 

03-31-21

7.     ROE # 12:  Clay, Crawford, Jasper, Lawrence, Richland Counties

X

 

02-10-21

8.     ROE # 13:  Clinton, Jefferson, Marion, Washington Counties

 

 

*

9.     ROE # 16:  DeKalb County

X

 

07-14-21

10.  ROE # 17:  Dewitt, Livingston, Logan, McLean Counties

X

X

04-14-21

11.  ROE # 19:  DuPage County

 

 

*

12.  ROE # 20:  Edwards, Gallatin, Hamilton, Hardin, Pope, Saline, Wabash, Wayne,
                  White Counties

X

 

04-14-21

13.  ROE # 21:  Franklin, Johnson, Massac, Williamson Counties

X

 

03-31-21

14.  ROE # 24:  Grundy, Kendall Counties

X

 

08-24-21

15.  ROE # 26:  Fulton, Hancock, McDonough, Schuyler Counties

X

 

08-24-21

16.  ROE # 28:  Bureau, Henry, Stark Counties

X

X

04-14-21

17.  ROE # 30:  Alexander, Jackson, Perry, Pulaski, Union Counties

 

 

*

18.  ROE # 31:  Kane County

X

 

02-10-21

19.  ROE # 32:  Iroquois, Kankakee Counties

X

 

08-24-21

20.  ROE # 33:  Henderson, Knox, Mercer, Warren Counties

X

X

07-28-21

21.  ROE # 34:  Lake County

 

 

*

22.  ROE # 35:  LaSalle, Marshall, Putnam Counties

X

 

02-24-21

23.  ROE # 39:  Macon, Piatt Counties

 

 

*

24.  ROE # 40:  Calhoun, Greene, Jersey, Macoupin Counties

X

 

03-31-21

25.  ROE # 41:  Madison County

X

 

05-11-21

26.  ROE # 44:  McHenry County

 

 

*

27.  ROE # 45:  Monroe, Randolph Counties

X

 

03-31-21

28.  ROE # 47:  Lee, Ogle, Whiteside Counties

 

 

*

29.  ROE # 48:  Peoria County

X

 

03-31-21

30.  ROE # 49:  Rock Island County

X

 

04-14-21

31.  ROE # 50:  St. Clair County

X

 

03-17-21

32.  ROE # 51:  Menard, Sangamon Counties

 

 

*

33.  ROE # 53:  Mason, Tazewell, Woodford Counties

X

 

04-14-21

34.  ROE # 54:  Vermilion County

X

 

01-13-21

35.  ROE # 56:  Will County

X

 

12-16-20

36.  Intermediate Service Center #01:  North Cook

X

 

02-10-21

37.  Intermediate Service Center #02:  West Cook

 

 

*

38.  Intermediate Service Center #04:  South Cook

X

 

03-17-21

*Report not released as of September 30, 2021


 

 

 

REGIONAL OFFICE OF EDUCATION AUDITS

For the Period Ending June 30, 2019

F = Financial Audit                     S = Single Audit

Name of Audit

F

S

Date Released

1.     ROE #01:   Adams, Brown, Cass, Morgan, Pike, Scott Counties

X

 

05-27-20

2.     ROE #03:   Bond, Christian, Effingham, Fayette, Montgomery Counties

X

 

05-27-20

3.     ROE # 04:  Boone, Winnebago Counties

 

 

*

4.     ROE # 08:  Carroll, Jo Daviess, Stephenson Counties

X

 

05-27-20

5.     ROE # 09:  Champaign, Ford Counties

X

 

02-27-20

6.     ROE # 11:  Clark, Coles, Cumberland, Douglas, Edgar, Moultrie, Shelby Counties

X

 

02-27-20

7.     ROE # 12:  Clay, Crawford, Jasper, Lawrence, Richland Counties

X

 

02-27-20

8.     ROE # 13:  Clinton, Jefferson, Marion, Washington Counties

 

 

*

9.     ROE # 16:  DeKalb County

X

 

11-17-20

10.  ROE # 17:  Dewitt, Livingston, Logan, McLean Counties

X

 

08-13-20

11.  ROE # 19:  DuPage County

 

 

*

12.  ROE # 20:  Edwards, Gallatin, Hamilton, Hardin, Pope, Saline, Wabash, Wayne,
                    White Counties

X

 

05-27-20

13.  ROE # 21:  Franklin, Johnson, Massac, Williamson Counties

X

 

07-30-20

14.  ROE # 24:  Grundy, Kendall Counties

X

 

09-17-20

15.  ROE # 26:  Fulton, Hancock, McDonough, Schuyler Counties

X

 

08-27-20

16.  ROE # 28:  Bureau, Henry, Stark Counties

X

X

08-13-20

17.  ROE # 30:  Alexander, Jackson, Perry, Pulaski, Union Counties

 

 

*

18.  ROE # 31:  Kane County

X

 

03-03-20

19.  ROE # 32:  Iroquois, Kankakee Counties

X

X

08-24-21

20.  ROE # 33:  Henderson, Knox, Mercer, Warren Counties

X

X

07-30-20

21.  ROE # 34:  Lake County

 

 

*

22.  ROE # 35:  LaSalle, Marshall, Putnam Counties

X

 

05-27-20

23.  ROE # 39:  Macon, Piatt Counties

X

 

09-30-20

24.  ROE # 40:  Calhoun, Greene, Jersey, Macoupin Counties

X

 

05-27-20

25.  ROE # 41:  Madison County

X

 

02-27-20

26.  ROE # 44:  McHenry County

X

 

12-16-20

27.  ROE # 45:  Monroe, Randolph Counties

X

 

06-17-20

28.  ROE # 47:  Lee, Ogle, Whiteside Counties

 

 

*

29.  ROE # 48:  Peoria County

X

 

04-29-20

30.  ROE # 49:  Rock Island County

X

 

02-27-20

31.  ROE # 50:  St. Clair County

X

X

05-27-20

32.  ROE # 51:  Menard, Sangamon Counties

X

 

01-27-21

33.  ROE # 53:  Mason, Tazewell, Woodford Counties

X

 

02-27-20

34.  ROE # 54:  Vermilion County

X

 

01-22-20

35.  ROE # 56:  Will County

X

 

02-27-20

36.  Intermediate Service Center #01:  North Cook

X

 

06-17-20

37.  Intermediate Service Center #02:  West Cook

 

 

*

38.  Intermediate Service Center #04:  South Cook

X

 

04-29-20

*Report not released as of September 30, 2021


 

 

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, 2020 and December 31, 2020.  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, 2020 AND DECEMBER 31, 2020

 

 

F = Financial Audits

C = Compliance Attestation Examinations

S = Single Audits

AGENCY

F

C

S

DATE RELEASED

Attorney General

 

X

 

03-04-21

Capital Development Board

X

 

 

06-16-21

Capitol Development Board

 

X

 

06-16-21

Chicago State University

X

 

 

05-25-21

Chicago State University

 

X

X

06-02-21

Comptroller - Fiscal Officer

X

 

 

12-22-20

Comptroller - Fiscal Officer

 

X

 

01-20-21

Comptroller - Non-Fiscal Officer

 

X

 

06-23-21

Department on Aging

 

X

 

08-11-21

Department of Central Management Services

X

 

 

06-02-21

Department of Central Management Services

  – University Benefit Schedule

 

X

 

11-24-20

Department of Central Management Service

  – Teacher Health Insurance Security Fund

X

 

 

06-02-21

Department of Central Management Service

  – Teacher Health Insurance Security Fund – Special Report

X

 

 

06-29-21

Department of Central Management Services

  – Local Gov’t Health Insurance Reserve Fund

X

 

 

06-02-21

Department of Central Management Services

  – Community College Health Insurance Security Fund

X

 

 

06-02-21

Department of Central Management Services

  – Community College Health Ins. Security Fund – Special Report

X

 

 

06-29-21

Department of Central Management Services

  – State Employees Group Insurance Program

 

 

 

 

Department of Central Management Services

  – Deferred Compensation Plan

X

 

 

07-14-21

Department of Children and Family Services

X

 

 

06-30-21

Department of Children and Family Services

 

 

 

 

Department of Commerce and Economic Opportunity

 

X

 

04-22-21


 

AGENCY

F

C

S

DATE RELEASED

 

Department of Corrections

X

 

 

06-23-21

Department of Corrections

 

 

 

 

Department of Employment Security

X

 

 

07-28-21

Department of Financial and Professional Regulation

 

X

 

05-11-21

 

Department of Healthcare and Family Services

X

 

 

06-30-21

 

Department of Human Services

X

 

 

06-30-21

 

Department of Innovation and Technology

 

X

 

06-02-21

 

Department of Insurance

 

X

 

03-24-21

 

Department of Juvenile Justice

 

X

 

06-30-21

 

Department of Military Affairs

 

X

 

07-14-21

 

Department of Natural Resources – Capital Asset Account

X

 

 

02-10-21

 

Department of Natural Resources

 

X

 

07-14-21

 

Department of Revenue

X

 

 

06-09-21

 

Department of Revenue

 

X

 

06-30-21

 

Department of Transportation

X

 

 

06-16-21

 

Department of Transportation

 

 

 

 

 

Department of Veterans’ Affairs

 

X

 

04-15-21

 

Drycleaner Environmental Response Trust Fund Council – Close-out

 

X

 

09-17-20

 

Eastern Illinois University

X

 

 

06-23-21

 

Eastern Illinois University

 

X

X

06-29-21

 

Environmental Protection Agency – Water Revolving Fund

X

 

 

05-25-21

 

Environmental Protection Agency

 

X

 

07-14-21

 

Environmental Protection Trust Fund Commission

 

X

 

07-14-21

 

General Assembly Retirement System

X

 

 

01-27-21

 

General Assembly Retirement System

 

X

 

05-19-21

 

Governors State University

X

 

 

06-23-21

 

Governors State University

 

X

X

06-23-21

 

Illinois Commerce Commission

  – Statewide 911 Fund & Wireless Carrier

 

X

 

05-04-21

 

Illinois Community College Board

 

X

 

04-08-21

 

Illinois Conservation Foundation

X

 

 

12-10-20

 

Illinois Conservation Foundation

 

X

 

12-10-20

 

Illinois Finance Authority

X

 

 

01-07-21

 

Illinois Gaming Board – Gaming Fund

X

 

 

01-07-21

 


 

 

AGENCY

F

C

S

DATE RELEASED

Illinois Gaming Board

 

X

 

03-31-21

Illinois Joining Forces Foundation

 

 

 

 

Illinois Joining Forces Foundation

 

 

 

 

Illinois Housing Development Authority

X

 

 

12-22-20

Illinois Housing Development Authority

 

X

X

05-04-21

Illinois Mathematics and Science Academy

X

X

 

01-20-21

Illinois Mathematics and Science Academy Fund

X

 

 

01-20-21

Illinois Power Agency

X

 

 

05-11-21

Illinois Power Agency

 

X

 

07-14-21


Illinois Racing Board

 

X

 

04-22-21

Illinois State Board of Investment

X

 

 

12-22-20

Illinois State Board of Investment

 

X

 

02-17-21

Illinois State Police

 

X

 

05-04-21

Illinois State Police – Statewide 911 Fund & Wireless Carrier

 

X

 

05-04-21

Illinois State Police – State Asset Forfeiture Fund

 

X

 

05-04-21

Illinois State Toll Highway Authority (12/31)

 

 

 

 

Illinois State Toll Highway Authority (12/31)

 

 

 

 

Illinois State University

X

 

 

06-23-21

Illinois State University

 

X

X

06-29-21

Illinois Student Assistance Commission

X

 

 

06-16-21

Illinois Student Assistance Commission

  (Including Golden Apple Scholars of Illinois AUP)

 

X

 

06-16-21

Illinois Student Assistance Commission - Prepaid Tuition

X

 

 

06-16-21

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

 

 

 

 

Joint Committee on Administrative Rules

 

 

 

 

Judges’ Retirement System

X

 

 

01-27-21

Judges’ Retirement System

 

X

 

05-19-21

Judicial Inquiry Board

 

X

 

06-23-21

Law Enforcement Training Standards Board

 

X

 

01-20-21

Legislative Ethics Commission

 

X

 

09-21-21

Legislative Information System

 

 

 

 

Lottery

X

 

 

06-23-21


 

 

AGENCY

F

C

S

DATE RELEASED

Northeastern Illinois University

X

 

 

05-25-21

Northeastern Illinois University

 

X

X

05-25-21

Northern Illinois University

X

 

 

06-02-21

Northern Illinois University

 

X

X

06-09-21

Office of the Legislative Inspector General

 

X

 

09-21-21

Pollution Control Board

 

X

 

03-31-21

Prisoner Review Board

 

 

 

 

Procurement Policy Board

 

 

 

 

Property Tax Appeal Board

 

 

 

 

Railsplitter Tobacco Settlement Authority

X

X

 

03-17-21

Roseland Community Medical District Commission (12/31)

 

X

 

07-21-21

Secretary of State

X

 

 

05-25-21

Sex Offender Management Board

 

X

 

06-30-21

Southern Illinois University

X

 

 

05-25-21

Southern Illinois University

 

X

X

07-14-21

Southwestern Illinois Development Authority

 

X

 

06-16-21

State Appellate Defender

 

X

 

07-21-21

State’s Attorneys Appellate Prosecutor

 

X

 

09-21-21

State Board of Education

X

 

 

06-09-21

State Board of Education

 

X

 

06-09-21

State Employees’ Retirement System

X

 

 

01-27-21

State Employees' Retirement System

 

X

 

05-19-21

State Employees’ Retirement System –

  – Report on Allocation of Pension Amounts

X

 

 

05-04-21

State Fire Marshal

 

 

 

 

State Police Merit Board

 

 

 

 

State Universities Retirement System

X

 

 

12-22-20

State Universities Retirement System

 

X

 

02-10-21

State Universities Retirement System –

  – Report on Allocation of Pension Amounts

X

 

 

02-03-21


 

 

AGENCY

F

C

S

DATE RELEASED

Statewide Financial Statement Audit

X

 

 

08-19-21

Statewide Single Audit - (Federal Funds)

 

 

X

09-09-21

Teachers’ Retirement System

X

 

 

01-07-21

Teachers’ Retirement System

 

X

 

04-22-21

Teachers’ Retirement System –

  – Report on Allocation of Pension Amounts

X

 

 

04-15-21

Treasurer – Achieving a Better Life Experience Program (ABLE)

X

 

 

01-20-21

Treasurer - College Savings Program

X

 

 

02-17-21

Treasurer - Fiscal Officer

X

X

 

04-08-21

Treasurer - Illinois Funds

X

 

 

02-17-21

Treasurer – Secure Choice

X

 

 

02-17-21

Treasurer - Securities Lending Program

 

X

 

12-10-20

University of Illinois

X

 

 

05-25-21

University of Illinois

 

X

X

06-02-21

Western Illinois University

X

 

 

06-16-21

Western Illinois University

 

X

X

06-29-21

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 


 

 

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, 2020.

 

 

INFORMATION SYSTEMS AUDITS

AUDITS INITIATED AND/OR COMPLETED

IN FISCAL YEAR 2021

 

l

Capital Development Board

l

Chicago State University

l

Comptroller

l

Department of Children and Family Services

l

Department of Corrections

l

Department of Employment Security

l

Department of Financial and Professional Regulations

l

Department of Healthcare and Family Services

l

Department of Human Services

l

Department of Innovation and Technology

l

Department of Innovation and Technology – System and Organizational Controls Examination

l

Department of Insurance

l

Department of Juvenile Justice

l

Department of Revenue

l

Department of Transportation

l

Environmental Protective Agency

l

Illinois Racing Board

l

Illinois State Police

l

Illinois State University

l

Legislative Information System

l

Northern Illinois University

l

Southern Illinois University

l

State Fire Marshal

l

University of Illinois


 

 

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, 2021, September 30, 2021 and December 31, 2021.  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, 2021, SEPTEMBER 30, 2021 AND DECEMBER 31, 2021

 

 

 

 

F = Financial Audits

C = Compliance Attestation Examinations

S = Single Audits

AGENCY

F

C

S

DATE

RELEASED

Abraham Lincoln Presidential Library and Museum

 

 

 

 

Architect of the Capitol

 

 

 

 

Arts Council

 

 

 

 

Arts Council Foundation

 

 

 

 

Attorney Registration and Disciplinary Commission (12/31)

 

 

 

 

Attorney Registration and Disciplinary Commission (12/31)

 

 

 

 

Board of Admissions to the Bar (9/30)

 

 

 

 

Board of Admissions to the Bar (9/30)

 

 

 

 

Board of Examiners

 

 

 

 

Board of Higher Education

 

 

 

 

Capital Development Board

 

 

 

 

Chicago State University

 

 

 

 

Chicago State University

 

 

 

 

Civil Service Commission

 

 

 

 

Commission on Government Forecasting and Accountability

 

 

 

 

Comptroller - Fiscal Officer Responsibilities

 

 

 

 

Comptroller – Fiscal Officer Responsibilities

 

 

 

 

Court of Claims

 

 

 

 

Coroner Training Board

 

 

 

 

Criminal Justice Information Authority

 

 

 

 

Deaf and Hard of Hearing Commission

 

 

 

 

Department of Agriculture

 

 

 

 


 

 

AGENCY

F

C

S

DATE

RELEASED

Department of Central Management Services

 

 

 

 

Department of Central Management Services

 

 

 

 

Department of Central Management Services

  – University Benefit Schedule

 

 

 

 

Department of Central Management Services

  – Teacher Health Insurance Security Fund

 

 

 

 

Department of Central Management Services

  – Teacher Health Insurance Security Fund – Special Report

 

 

 

 

Department of Central Management Services

  – Local Government Health Insurance Reserve Fund

 

 

 

 

Department of Central Management Services

  – Community College Health Insurance Security Fund

 

 

 

 

Department of Central Management Services

  – Community College Health Ins. Security Fund – Special Report

 

 

 

 

Department of Central Management Services

  – State Employees Group Insurance Program

 

 

 

 

Department of Central Management Services

  – Deferred Compensation Plan

 

 

 

 

Department of Employment Security

 

 

 

 

Department of Employment Security

 

 

 

 

Department of Healthcare and Family Services

 

 

 

 

Department of Healthcare and Family Services

 

 

 

 

Department of Human Rights

 

 

 

 

Department of Human Services

 

 

 

 

Department of Human Services

 

 

 

 

Department of Labor

 

 

 

 

Department of Natural ResourcesCapital Asset Account

 

 

 

 

Department of Public Health

 

 

 

 

Department of Revenue

 

 

 

 

Department of Transportation

 

 

 

 

Drycleaner Environmental Response Trust Fund Council

 

 

 

 

DuQuoin State Fair (09/30)

 

 

 

 

Eastern Illinois University

 

 

 

 

Eastern Illinois University

 

 

 

 

Emergency Management Agency

 

 

 

 

Environmental Protection AgencyWater Revolving Fund

 

 

 

 

Executive Ethics Commission

 

 

 

 

Executive Office of Inspector General

 

 

 

 

General Assembly – Senate

 

 

 

 

General Assembly – House

 

 

 

 


 

 

AGENCY

F

C

S

DATE

RELEASED

General Assembly Retirement System

 

 

 

 

General Assembly Retirement System

 

 

 

 

Governor’s Office of Management and Budget

 

 

 

 

Governors State University

 

 

 

 

Governors State University

 

 

 

 

Guardianship and Advocacy Commission

 

 

 

 

Human Rights Commission

 

 

 

 

Illinois Commerce Commission

 

 

 

 

Illinois Conservation Foundation

 

 

 

 

Illinois Conservation Foundation

 

 

 

 

Illinois Council on Developmental Disabilities

 

 

 

 

Illinois Educational Labor Relations Board

 

 

 

 

Illinois Finance Authority

 

 

 

 

Illinois Finance Authority

 

 

 

 

Illinois Gaming Board – Gaming Fund

 

 

 

 

Illinois Grain Insurance Corporation

 

 

 

 

Illinois Grain Insurance Corporation

 

 

 

 

Illinois Housing Development Authority

 

 

 

 

Illinois Housing Development Authority

 

 

 

 

Illinois Joining Forces Foundation

 

 

 

 

Illinois Joining Forces Foundation

 

 

 

 

Illinois Labor Relations Board

 

 

 

 

Illinois Math and Science Academy

 

 

 

 

Illinois Math and Science Academy

 

 

 

 

Illinois Math and Science Academy Fund

 

 

 

 

Illinois Math and Science Academy Fund

 

 

 

 

Illinois Power Agency

 

 

 

 

Illinois State Fair (09/30)

 

 

 

 

Illinois State Toll Highway Authority (12/31)

 

 

 

 

Illinois State Toll Highway Authority (12/31)

 

 

 

 

Illinois State University

 

 

 

 

Illinois State University

 

 

 

 

Illinois Student Assistance Commission

  (Including Golden Apple Scholars of Illinois AUP)

 

 

 

 

Illinois Student Assistance Commission Prepaid Tuition

 

 

 

 

Illinois Supreme Court

 

 

 

 

Illinois Workers’ Compensation Commission – Self Insurer’s Fund

 

 

 

 

Illinois Workers’ Compensation Commission

 

 

 

 


 

 

AGENCY

F

C

S

DATE

RELEASED

Independent Tax Tribunal

 

 

 

 

Judges’ Retirement System

 

 

 

 

Judges’ Retirement System

 

 

 

 

Legislative Audit Commission

 

 

 

 

Legislative Printing Unit

 

 

 

 

Legislative Reference Bureau

 

 

 

 

Literacy Foundation

 

 

 

 

Literacy Foundation

 

 

 

 

Lottery

 

 

 

 

Lottery

 

 

 

 

Mid Illinois Medical District Commission

 

 

 

 

Metropolitan Pier and Exposition Authority

 

 

 

 

Northeastern Illinois University

 

 

 

 

Northeastern Illinois University

 

 

 

 

Northern Illinois University

 

 

 

 

Northern Illinois University

 

 

 

 

Office of the Governor

 

 

 

 

Office of the Lieutenant Governor

 

 

 

 

Secretary of State

 

 

 

 

Secretary of State

 

 

 

 

Southern Illinois University

 

 

 

 

Southern Illinois University

 

 

 

 

State Board of Education

 

 

 

 

State Board of Elections

 

 

 

 

State Board of Investment

 

 

 

 

State Board of Investment

 

 

 

 

State Employees' Retirement System

 

 

 

 

State Employees' Retirement System

 

 

 

 

State Employees' Retirement System

  – Report on Allocation of Pension Amounts

 

 

 

 

State Universities’ Retirement System

 

 

 

 

State Universities’ Retirement System

 

 

 

 

State Universities’ Retirement System

  – Report on Allocation of Pension Amounts

 

 

 

 

Statewide Financial Audit

 

 

 

 

Statewide Single Audit  – Federal Funds

 

 

 

 

Supreme Court Historic Preservation Commission

 

 

 

 


 

 

AGENCY

F

C

S

DATE

RELEASED

Teachers' Retirement System

 

 

 

 

Teachers' Retirement System

 

 

 

 

Teachers' Retirement System

  – Report on Allocation of Pension Amounts

 

 

 

 

Teachers’ Pension and Retirement System  – Chicago

 

 

 

 

Treasurer College Savings Program

 

 

 

 

Treasurer Fiscal Officer Responsibilities

 

 

 

 

Treasurer – Illinois Funds

 

 

 

 

Treasurer – Securities Lending Program

 

 

 

 

Treasurer Non-Fiscal Officer

 

 

 

 

Universities Civil Service Commission

 

 

 

 

University of Illinois

 

 

 

 

University of Illinois

 

 

 

 

Western Illinois University

 

 

 

 

Western Illinois University

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 


 

 

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, 2021.

 

 

INFORMATION SYSTEMS AUDITS

AUDITS INITIATED AND/OR COMPLETED

IN FISCAL YEAR 2022

 

l

Comptroller

l

Department of Agriculture

l

Department of Central Management Services

l

Department of Employment Security

l

Department of Healthcare and Family Services

l

Department of Human Services

l

Department of Public Health

l

Eastern Illinois University

l

Emergency Management Agency

l

Governor State University

l

Illinois State Toll Highway Authority

l

Innovation and Technology – System and Organization Controls Examination SOC 1

l

Innovation and Technology – System and Organizational Controls Examination SOC 2

l

Lottery

l

Northeastern Illinois University

l

Secretary of State

l

State Employees’ Retirement System

l

State University’s Retirement System

l

Treasurer

l

Western Illinois University

 

 


 

 

EMERGENCY PURCHASES

 

The Illinois Procurement Code requires agencies expending funds in an emergency to file a statement 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 first quarter of Fiscal Year 2022 and it contains seventy-five filings with this office.

 

 

 

                                                                                    Yours truly,

 

 

 

 

                                                                        FRANK J. MAUTINO

                                                                        Auditor General