on OAG Statewide Single Audit of the State of
Information being provided to all firms who requested the RFP
1. Where does the majority of audit
fieldwork occur –
2. Is the hours effort as reported by KPMG in the contract files consistent with your expectations based on the scope of the work?
Response: The Illinois Auditor General expectations were set forth in the budgets included in the contract files. Actual hours incurred to complete the work by KPMG are reflected in the contract files. In some cases, actual hours exceeded our expectations.
3. Is the supporting documentation for our sample selections (invoices, payroll records, procurement files, subrecipient monitoring reports, etc) pulled by the state agencies for our review? In other words, are there any situations where the auditors need to gather or locate files and information at state agency offices, or is the requested information pulled by state agency personnel?
Response: All information is expected to be pulled by agency staff. Section 3-12 of the Illinois State Auditing Act requires all State agencies and their officers and employees to promptly comply with, and aid and assist the Auditor General in the exercise of his or her powers and duties under the Act and regulations adopted pursuant to the Act.
4. Do most state agencies maintain paper or electronic files of supporting documentation?
Response: It has been our experience that supporting documentation is generally paper. Thus, one will find more paper than electronic documentation.
5. In prior years, has the single audit team relied on work completed by the OAG financial auditors? For example, possibly entity-level, activity-level, or information technology controls testing performed by one team and relied upon by the other. If so, please describe.
Response: Yes. The statewide financial audit involves many auditors. The process is set up wherein the Illinois Office of the Auditor General is responsible for the statewide financial audit which is a part of the reporting package to the federal government. Further, other auditors, including the staff at the OAG, are involved in performing agency Departmental financial audits, state compliance examinations, and in cases where federal expenditures take place performing certain agreed upon procedures of accounting reports (SCO 563, 567 and 568 forms) which are filed with the Illinois Office of the State Comptroller. These accounting reports are instrumental in the preparation of the SEFA.
With regard to federal program testing set forth in the OMB Circular A-133 compliance supplement our Statewide Single Audit auditors are responsible for this without relying upon work from other OAG auditors.
Information is shared, as appropriate, by all OAG auditors. The OAG managers monitor and coordinate this process.
6. Please describe the reason for issuing the RFP for the statewide single audit.
Response: State law requires a competitive procurement every 10 years. We are complying with State law. The current special assistant auditors are not precluded from submitting a proposal in response to the RFP.