October 13, 2017

 

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 FY 2017 and the first quarter
FY 2018 ending September 30, 2017.

 

FISCAL MATTERS

 

 

 

FY 2017 – LAPSE PERIOD

 

Appropriation

Expended

Obligated

Balance

 

 

 

 

 

GRF Operations:

 

 

 

 

Personal Services

$5,573,500

$5,568,138

$0

$5,362

Social Security

412,500

403,372

0

9,128

Contractual Services

626,000

586,831

0

39,169

Commodities

20,000

1,883

0

18,117

Paper and Printing

10,500

1,800

0

8,700

Equipment

25,000

12,750

0

12,250

EDP

69,500

65,377

0

4,123

Telecommunications

65,000

52,904

0

12,096

Oper. Of Auto. Equip.

5,000

1,639

0

3,361

GRF Operations Total

$6,807,000

$6,694,694

$0

$112,306

Audit Expense Fund

 

 

 

 

Audit/Studies/Invest.

$23,947,191

$21,221,138

$0

$2,726,053

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FY 2018 – FIRST QUARTER

 

Appropriation

Expended

Obligated

Balance

 

 

 

 

 

GRF Operations:

 

 

 

 

Personal Services

$5,551,000

$1,492,738

$0

$4,058,262

Social Security

425,000

109,113

0

315,887

Contractual Services

636,000

151,161

390,618

94,221

Commodities

20,000

50

0

19,950

Paper and Printing

20,000

66

0

19,934

Equipment

25,000

1,741

0

23,259

EDP

50,000

17,415

14,000

18,585

Telecommunications

75,000

4,365

0

70,635

Oper. Of Auto. Equip.

5,000

449

0

4,551

GRF Operations Total

$6,807,000

$1,777,098

$404,618

$4,625,284

Audit Expense Fund

 

 

 

 

Audit/Studies/Invest.

$25,398,600

$716,504

$16,079,633

$8,602,463

 

 

 

 

 

 

 


PERSONNEL

 

 

PERSONNEL

 

 

07/01/2017

 

Appointments

 

Separations

 

Transfers

09/30/2017

 

 

 

 

 

 

 

 

 

 

Springfield

80

 

1

 

1

 

0

 

80

Chicago

 5

 

0

 

0

 

0

 

 5

 

 

 

 

 

 

 

 

 

 

TOTAL

85

 

1

 

1

 

0

 

85

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2


 

CONTRACTS

 

 

During the first quarter of Fiscal Year 2018, the Office of the Auditor General entered into thirteen Administrative, forty-two Regional Office of Education, three Performance Division, three Information Systems, and fifty-nine Financial/Compliance audit contracts.

 

 

TRAINING

 

TRAINING QUARTERLY REPORT

First Quarter Fiscal Year 2018

 

During the first quarter of Fiscal Year 2018, OAG-sponsored training included: 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3


 

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

2016-2017

Name of Audit

Authority

Date Released

1.     Performance Audit of Long-Term Care Eligibility Determination

PA 100-380

 

2.     Performance Audit of DCFS Child Abuse and Neglect Investigations

HR #418

 

3.     Performance Audit of the State’s Leasing Decision.

HJR #63

 

4.     Medicaid Managed Care Organizations, including a comparison of expenditures between MCOs and fee-for-service entities

HR #100

 

5.     Performance Audit of the Oversight of the Community Integrated Living Arrangements (CILAs) Program at the Department of Human Services

HR #34

 

6.     Performance Audit of the Department of Human Services’ Office of Inspector General

20 ILCS 1305/1-17(w)

 

7.     Performance Audit of the Health Facilities and Services Review Board and the Certificate of Need Processes

PA 96-031

PA 99-527

 

8.     Program Audit of the Covering All Kids Health Insurance ProgramFY 2016

215 ILCS 170/63

 

9.     Performance audit of State Moneys Provided to the Kenwood Oakland Community Organization

HR #324

05-03-17

10.  The Actuarial Assumptions and Valuations of the Five State-Funded Retirement Systems

PA 97-694

12-29-16

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

PA 95-708

12-15-16

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

PA 95-708

11-29-16

13.  Performance Audit of the College of DuPage

HR #55

09-28-16

14.  Performance Audit of Department of Children and Family Services’ Placement of Children

SR #140

09-08-16

15.  Performance Audit of the Department of Human Services’ Forensic Patient Transport Procedures

HR #199

08-31-16

16.  Program Audit of the Covering All Kids Health Insurance ProgramFY 2015

PA 95-985

08-24-16

17.  Performance Audit of State Moneys Provided to the Illinois Criminal Justice Information Authority for Community Based Violence Prevention Programs, the After-School Program, and the Chicago Area Project

HR #888

04-19-16

18.  Program Audit of the Covering All Kids Health Insurance ProgramFY 2014

PA 95-985

02-18-16

 

 

 

 

 

 

 

 

 

 

 

4


 

 

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, 2016.  As the audits for this fiscal year are
released, the “Date Released” column will be completed.  This FY2016 list has nine fewer audits because some
ROEs were consolidated.  In addition, the list of fiscal year 2015 audits is presented afterwards.

 

REGIONAL OFFICE OF EDUCATION AUDITS

For the Period Ending June 30, 2016

F = Financial Audit               S = Single Audit

Name of Audit

F

S

Date Released

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

X

 

08-1-17

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

X

 

08-3-17

3.       ROE # 04:  Boone, Winnebago Counties

 

 

 

4.       ROE # 08:  Carroll, JoDaviess, Stephenson Counties

X

 

06-29-17

5.       ROE # 09:  Champaign, Ford Counties

X

 

02-23-17

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

X

 

06-08-17

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

X

 

06-08-17

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

 

 

 

9.       ROE # 16:  DeKalb County

X

 

08-22-17

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

X

X

06-13-17

11.    ROE # 19:  DuPage County

 

 

 

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

X

 

08-1-17

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

X

X

06-29-17

14.    ROE # 24:  Grundy, Kendall Counties

X

 

06-08-17

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

X

 

03-29-17

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

 

 

 

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

 

 

 

18.    ROE # 31:  Kane County

X

 

05-18-17

19.    ROE # 32:  Iroquois, Kankakee Counties

X

X

08-22-17

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

X

 

10-12-17

21.    ROE # 34:  Lake County

X

 

06-13-17

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

X

X

05-03-17

23.    ROE # 39:  Macon, Piatt Counties

X

 

08-22-17

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

X

 

05-25-17

25.    ROE # 41:  Madison County

X

 

09-7-17

26.    ROE # 44:  McHenry County

X

 

04-12-17

27.    ROE # 45:  Monroe, Randolph Counties

X

X

05-18-17

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

 

 

 

29.    ROE # 48:  Peoria County

X

X

04-12-17

30.    ROE # 49:  Rock Island County

X

X

06-29-17

31.    ROE # 50:  St. Clair County

X

X

03-29-17

32.    ROE # 51:  Menard, Sangamon Counties

 

 

 

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

X

 

08-22-17

34.    ROE # 54:  Vermilion County

X

 

02-16-17

35.    ROE # 56:  Will County

 

 

 

36.    Intermediate Service Center #01:  North Cook

X

 

06-08-17

37.    Intermediate Service Center #02:  West Cook

 

 

 

38.    Intermediate Service Center #04:  South Cook

 

 

 

 

 

5


 

 

 

REGIONAL OFFICE OF EDUCATION AUDITS

For the Period Ending June 30, 2015

F = Financial Audit                           S = Single Audit

Name of Audit

F

S

Date Released

1.       ROE #01:  Adams, Pike Counties

X

 

07-14-16

2.       ROE #02:  Alexander, Johnson, Massac, Pulaski, Union Counties

X

 

03-31-16

3.       ROE #03:  Bond, Fayette, Effingham Counties

X

X

03-10-16

4.       ROE #04:  Boone, Winnebago Counties

X

X

03-31-16

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

X

 

04-14-16

6.       ROE #09:  Champaign, Ford Counties

X

 

06-30-16

7.       ROE #10:  Christian, Montgomery Counties

X

 

09-22-16

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

X

 

04-14-16

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

X

 

06-09-16

10.    ROE #13:  Clinton, Marion, Washington Counties

X

X

03-31-16

11.    ROE #16:  DeKalb County

X

 

10-27-16

12.    ROE #17:  Dewitt, Livingston, McLean Counties

X

 

03-10-16

13.    ROE #19:  DuPage County

X

 

03-09-17

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

X

 

09-22-16

15.    ROE #21:  Franklin, Williamson Counties

X

X

04-14-16

16.    ROE #22:  Fulton, Schuyler Counties

X

 

10-27-16

17.    ROE #24:  Grundy, Kendall Counties

X

 

07-21-16

18.    ROE #25:  Hamilton, Jefferson Counties

X

 

03-17-16

19.    ROE #26:  Hancock, McDonough Counties

X

 

07-14-16

20.    ROE #27:  Henderson, Mercer, Warren Counties

X

 

04-14-16

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

X

X

09-22-16

22.    ROE #30:  Jackson, Perry Counties

X

 

07-14-16

23.    ROE #31:  Kane County

X

 

04-21-16

24.    ROE #32:  Iroquois, Kankakee Counties

X

X

07-28-16

25.    ROE #33:  Knox County

X

 

05-12-16

26.    ROE #34:  Lake County

X

 

07-28-16

27.    ROE #35:  LaSalle County

X

 

03-17-16

28.    ROE #38:  Logan, Mason, Menard Counties

X

 

05-12-16

29.    ROE #39:  Macon, Piatt Counties

X

 

07-14-16

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

X

 

09-22-16

31.    ROE #41:  Madison County

X

 

08-18-16

32.    ROE #43:  Marshall, Putnam, Woodford Counties

X

 

05-12-16

33.    ROE #44:  McHenry County

X

 

04-28-16

34.    ROE #45:  Monroe, Randolph Counties

X

 

08-18-16

35.    ROE #46:  Brown, Cass, Morgan, Scott Counties

X

 

07-14-16

36.    ROE #47:  Lee, Ogle Counties

X

X

07-21-16

37.    ROE #48:  Peoria County

X

 

06-30-16

38.    ROE #49:  Rock Island County

X

X

07-28-16

39.    ROE #50:  St. Clair County

X

X

06-09-16

40.    ROE #51:  Sangamon County

X

 

12-01-16

41.    ROE #53:  Tazewell County

X

 

03-31-16

42.    ROE #54:  Vermilion County

X

 

06-09-16

43.    ROE #55:  Whiteside County

X

 

03-31-16

44.    ROE #56:  Will County

X

X

07-28-16

45.    Intermediate Service Center #01:  North Cook

X

 

09-22-16

46.    Intermediate Service Center #02:  West Cook

 

 

 

47.    Intermediate Service Center #04:  South Cook

X

X

03-24-16

 

 

 

 

 

 

6


 

 

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, 2016 and December 31, 2016.  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, 2016 AND DECEMBER 31, 2016

 

F = Financial Audits

C = Compliance Attestation Examinations

S = Single Audits

AGENCY

F

C

S

DATE RELEASED

Attorney General

 

X

 

02-09-17

Capital Development Board

X

X

 

04-27-17

Chicago State University

X

X

X

03-29-17

Comptroller - Fiscal Officer

X

X

 

12-29-16

Comptroller - Non-Fiscal Officer

 

X

 

05-25-17

Department on Aging

 

X

 

05-25-17

Department of Central Management Services

X

 

 

02-23-17

Department of Central Management Service

 – Teacher Health Insurance Security Fund

X

 

 

02-23-17

Department of Central Management Services

- Local Government Health Insurance Reserve Fund

X

 

 

02-23-17

Department of Central Management Services

- Community College Health Insurance Security Fund

X

 

 

02-23-17

Department of Central Management Services

(Deferred Compensation Plan)

X

 

 

06-27-17

Department of Children and Family Services

X

X

 

05-11-17

Department of Commerce and Economic Opportunity

 

X

 

04-27-17

Department of Corrections

X

X

 

05-23-17

Department of Employment Security

X

 

 

01-24-17

Department of Financial and Professional Regulation

 

X

 

02-28-17

Department of Healthcare and Family Services

X

 

 

03-09-17

Department of Human Services

X

 

 

02-16-17

Department of Insurance

 

X

 

01-12-17

Department of Juvenile Justice

 

X

 

05-25-17

Department of Military Affairs

 

X

 

08-22-17

Department of Natural Resources

 

 

 

 

Department of Revenue

X

X

 

04-20-17

 

7


 

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 State Police

 

X

 

05-25-17

Department of Transportation

X

X

 

04-20-17

Department of Veterans’ Affairs

 

X

 

04-27-17

Drycleaner Environmental Response Trust Fund Council

 

X

 

04-06-17

Eastern Illinois University

X

X

X

03-29-17

Environmental Protection Agency

 

X

 

08-08-17

Environmental Protection Agency – Water Revolving Fund

X

 

 

06-27-17

Environmental Protection Trust Fund Commission

 

X

 

06-08-17

Executive Ethics Commission

 

X

 

04-27-17

General Assembly Retirement System

X

 

 

01-26-17

General Assembly Retirement System

 

X

 

05-11-17

Governors State University

X

 

 

01-12-17

Governors State University

 

X

X

03-29-17

Health Information Exchange Authority

 

 

 

 

Historic Preservation Agency

 

X

 

04-20-17

Illinois Community College Board

 

X

 

05-23-17

Illinois Conservation Foundation

X

X

 

12-15-16

Illinois Finance Authority

X

 

 

01-12-17

Illinois Gaming Board

X

X

 

03-23-17

Illinois Joining Forces Foundation

 

 

 

 

Illinois Housing Development Authority

X

 

 

12-22-16

Illinois Housing Development Authority

 

X

X

03-16-17

Illinois Mathematics and Science Academy

X

X

 

01-19-17

Illinois Mathematics and Science Academy Fund

X

 

 

01-12-17

Illinois Power Agency

X

X

 

02-09-17


Illinois Racing Board

 

 

 

 

Illinois State Board of Investment

X

 

 

01-12-17

Illinois State Board of Investment

 

X

 

04-20-17

Illinois State Toll Highway Authority

X

X

 

07-06-17

 

8


 

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 University

X

X

X

12-15-16

Illinois Student Assistance Commission

X

 

 

01-24-17

Illinois Student Assistance Commission

(Including Golden Apple Scholars of Illinois)

 

X

 

04-27-17

Illinois Student Assistance Commission - Prepaid Tuition

X

 

 

01-24-17

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

 

 

 

 

Joint Committee on Administrative Rules

 

X

 

03-23-17

Judges’ Retirement System

X

 

 

01-26-17

Judges’ Retirement System

 

X

 

05-11-17

Judicial Inquiry Board

 

X

 

05-25-17

Law Enforcement Training Standards Board

 

X

 

09-21-17

Legislative Ethics Commission

 

X

 

05-03-17

Legislative Information System

 

X

 

05-23-17

Lottery

X

 

 

02-02-17

Metro East Police District

 

 

 

 

Northeastern Illinois University

X

 

 

02-02-17

Northeastern Illinois University

 

X

X

03-29-17

Northern Illinois University

X

 

 

02-09-17

Northern Illinois University

 

X

X

03-29-17

Office of the Legislative Inspector General

 

 

 

 

Pollution Control Board

 

X

 

05-03-17

Prisoner Review Board

 

X

 

05-11-17

Procurement Policy Board

 

X

 

05-11-17

Property Tax Appeal Board

 

X

 

04-20-17

Railsplitter Tobacco Settlement Authority

X

X

 

02-16-17

Roseland Community Medical District Commission

 

 

 

 

Secretary of State

X

 

 

01-19-17

Sex Offender Management Board

 

X

 

04-06-17

 

9


 

FINANCIAL AUDITS, SINGLE AUDITS AND

 

COMPLIANCE ATTESTATION EXAMINATIONS

 

F = Financial Audits

C = Compliance Attestation Examinations

S = Single Audits

AGENCY

F

C

S

DATE RELEASED

Southern Illinois University

X

 

 

01-19-17

Southern Illinois University

 

X

X

03-23-17

Southwestern Illinois Development Authority

 

X

 

12-01-16

State Appellate Defender

 

X

 

04-06-17

State Board of Education

X

 

 

01-12-17

State Board of Education

 

X

 

05-11-17

State Employees’ Retirement System

X

 

 

01-26-17

State Employees' Retirement System –

Report on Allocation of Pension Award

X

 

 

04-27-17

State Employees’ Retirement System

 

X

 

05-11-17

State Fire Marshal

 

X

 

04-12-17

State Police Merit Board

 

X

 

02-02-17

State Universities Retirement System

X

 

 

12-22-16

State Universities Retirement System – Schedule of allocation

X

 

 

02-09-17

State Universities Retirement System

 

X

 

04-12-17

State's Attorneys Appellate Prosecutor

 

X

 

04-27-17

Statewide Financial Statement Audit

X

 

 

03-07-17

Statewide Single Audit - (Federal Funds)

 

 

X

03-30-17

Teachers’ Retirement System

X

 

 

01-12-17

Teachers’ Retirement System

 

X

 

05-11-17

Teachers’ Retirement System –

Report on Allocation of Pension Amounts

X

 

 

05-03-17

Treasurer - College Savings Program

X

 

 

01-24-17

Treasurer - Fiscal Officer

X

X

 

03-09-17

Treasurer - Illinois Funds

X

 

 

01-24-17

Treasurer – Securities Lending Program

 

X

 

11-02-16

University of Illinois

X

 

 

02-16-17

University of Illinois

 

X

X

02-23-17

Western Illinois University

X

 

 

02-02-17

Western Illinois University

 

X

X

03-29-17

 

10


 

 

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

 

X

 

12-17-15

Arts Council

 

X

 

01-28-16

Arts Council Foundation

X

X

 

01-28-16

Attorney Registration and Disciplinary Commission (12/31/15)

X

X

 

05-26-16

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

X

X

 

03-24-16

Board of Examiners

 

X

 

02-11-16

Board of Higher Education

 

X

 

04-28-16

Capital Development Board

X

 

 

01-14-16

Chicago State University

X

 

 

12-17-15

Chicago State University

 

X

X

02-25-16

Civil Service Commission

 

X

 

12-03-15

Commission on Government Forecasting and Accountability

 

X

 

12-03-15

Comptroller - Fiscal Officer Responsibilities

X

X

 

12-30-15

Court of Claims

 

X

 

02-18-16

Criminal Justice Information Authority & IL Integrated

 

 

 

 

 - Justice Information System

 

X

 

05-12-16

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

X

 

 

06-30-16

Deaf and Hard of Hearing Commission

 

X

 

12-10-15

Department of Agriculture

 

X

 

02-18-16

Department of Central Management Services

X

X

 

04-21-16

Department of Central Management Services

 

 

 

 

 - Local Government Health Insurance Reserve Fund

X

 

 

04-21-16

Department of Central Management Services

 

 

 

 

 - Teacher Health Insurance Security Fund

X

 

 

04-21-16

Department of Central Management Services

 

 

 

 

 - Community College Health Insurance Security Fund

X

 

 

04-21-16

 

11


 

FINANCIAL AUDITS, SINGLE AUDITS AND

 

COMPLIANCE ATTESTATION EXAMINATIONS

 

AGENCY

F

C

S

DATE

RELEASED

Department of Employment Security

X

X

 

05-12-16

Department of Healthcare and Family Services

X

X

 

05-12-16

Department of Human Rights

 

X

 

01-26-16

Department of Human Services

X

X

 

06-02-16

Department of Labor

 

X

 

06-30-16

Department of Natural Resources (Capital Asset Account)

X

 

 

01-21-16

Department of Public Health

 

X

 

05-12-16

Department of Revenue

X

 

 

01-28-16

Department of Transportation

X

 

 

01-21-16

Drycleaner Environmental Response Trust Fund Council

 

X

 

03-31-16

DuQuoin State Fair (09/30/15)

 

X

 

12-15-16

Eastern Illinois University

X

 

 

02-04-16

Eastern Illinois University

 

X

X

03-31-16

Emergency Management Agency

 

X

 

01-28-16

Environmental Protection Agency (Water Revolving Fund)

X

 

 

01-26-16

Executive Ethics Commission

 

X

 

03-10-16

Executive Office of Inspector General

 

X

 

05-26-16

General Assembly - Senate

 

X

 

12-30-15

General Assembly - House

 

X

 

12-30-15

General Assembly Retirement System

X

 

 

01-12-16

General Assembly Retirement System

 

X

 

04-14-16

Governor’s Office of Management and Budget

 

X

 

04-21-16

Governors State University

X

 

 

01-26-16

Governors State University

 

X

X

03-10-16

Guardianship and Advocacy Commission

 

X

 

12-17-15

Human Rights Commission

 

X

 

01-28-16

Illinois Commerce Commission

 

X

 

04-14-16

Illinois Commerce Commission – WETSA - (06-30-15)

 

X

 

01-14-16

Illinois Commerce Commission – WETSA - (12-31-15)

 

X

 

06-02-16

Illinois Conservation Foundation

X

X

 

12-17-15

Illinois Educational Labor Relations Board

 

X

 

01-21-16

Illinois Finance Authority

X

 

 

01-28-16

Illinois Finance Authority

 

X

 

02-18-16

Illinois Gaming Board

X

 

 

01-26-16

Illinois Grain Insurance Corporation

X

X

 

02-25-16

 

 

12


 

FINANCIAL AUDITS, SINGLE AUDITS AND

 

COMPLIANCE ATTESTATION EXAMINATIONS

 

AGENCY

F

C

S

DATE

RELEASED

Illinois Housing Development Authority

X

 

 

12-23-15

Illinois Housing Development Authority

X

X

03-31-16

Illinois Labor Relations Board

X

 

02-04-16

Illinois Math and Science Academy

X

X

 

03-17-16

Illinois Math and Science Academy Fund

X

X

 

03-17-16

Illinois Council on Developmental Disabilities

X

 

01-14-16

Illinois Power Agency

X

X

 

12-30-15

Illinois State Fair (09/30/15)

 

X

 

12-15-16

Illinois State University

X

X

X

12-17-15

Illinois Student Assistance Commission

 

 

 

 

(Including Golden Apple Scholars of IL)

X

 

 

01-26-16

Illinois Student Assistance Commission, IDAPP

X

 

 

01-26-16

Illinois Student Assistance Commission, Prepaid Tuition

X

 

 

01-26-16

Illinois Supreme Court

 

X

 

01-26-16

Independent Tax Tribunal

 

X

 

06-30-16

Judges’ Retirement System

X

 

 

01-12-16

Judges’ Retirement System

 

X

 

04-14-16

Legislative Audit Commission

 

X

 

12-30-15

Legislative Printing Unit

 

X

 

11-19-15

Legislative Reference Bureau

 

X

 

06-30-16

Legislative Research Unit

 

X

 

12-10-15

Literacy Foundation

X

X

 

01-28-16

Lottery

X

X

 

05-05-16

Mid Illinois Medical District Commission

 

X

 

10-15-15

Metro. Pier and Exposition Authority

 

X

 

10-15-15

Northeastern Illinois University

X

 

 

02-04-16

Northeastern Illinois University

X

X

03-17-16

Northern Illinois University

X

 

 

02-25-16

Northern Illinois University

X

X

03-24-16

Office of the Governor

 

X

 

06-30-16

Office of the Lieutenant Governor

 

X

 

02-04-16

Secretary of State

X

X

 

03-24-16

Southern Illinois University

X

 

 

01-14-16

Southern Illinois University

X

X

03-17-16

State Board of Education

X

 

 

01-21-16

 

13


 

FINANCIAL AUDITS, SINGLE AUDITS AND

 

COMPLIANCE ATTESTATION EXAMINATIONS

 

AGENCY

F

C

S

DATE RELEASED

State Board of Elections

 

X

 

01-28-16

State Board of Investment

X

 

 

12-23-15

State Board of Investment

X

 

02-04-16

State Employees' Retirement System

X

 

 

01-12-16

State Employees' Retirement System

X

 

04-14-16

State Employees' Retirement System – Special Purpose Report

X

 

 

07-21-16

State Universities’ Retirement System

X

 

 

01-12-16

State Universities’ Retirement System

X

 

04-14-16

State Universities’ Retirement System – Special Purpose Report

X

 

 

04-21-16

Statewide Financial Audit

X

 

 

04-05-16

Statewide Single Audit - Federal Funds

 

X

04-28-16

Supreme Court Historic Preservation Commission

X

 

11-19-15

Teachers' Retirement System

X

 

 

01-12-16

Teachers' Retirement System

X

 

03-24-16

Teachers' Retirement System – Special Purpose Report

X

 

 

04-21-16

Teachers’ Pension and Retirement System - Chicago

 

X

 

03-03-16

Toll Highway Authority (12/31/15)

X

X

 

07-21-16

Treasurer - College Savings Plan

X

 

 

01-21-16

Treasurer - Fiscal Officer Responsibilities

X

X

 

01-21-16

Treasurer - Illinois Funds

X

 

 

01-21-16

Treasurer - Non-Fiscal Officer

 

X

 

03-17-16

Universities Civil Service Commission

 

X

 

11-10-15

University of Illinois

X

 

 

01-21-16

University of Illinois

 

X

X

03-24-16

Western Illinois University

X

 

 

01-14-16

Western Illinois University

 

X

X

03-03-16

Workers’ Compensation Commission

X

X

 

02-11-16

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

14

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, 2017.

 

 

INFORMATION SYSTEMS AUDITS

AUDITS INITIATED AND/OR COMPLETED

IN FISCAL YEAR 2018

 

l

Chicago State University

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 Innovation and Technology – Service Organization Review

l

Department of Revenue

l

Illinois Commerce Commission

l

Illinois Emergency Management Agency

l

Illinois Power Agency

l

Illinois State Toll Highway Authority

l

Illinois Supreme Court

l

Northeastern Illinois University

l

Northern Illinois University

l

Southern Illinois University

l

Teachers’ Retirement System

l

University of Illinois

 

15

 

 

 

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 first quarter of Fiscal Year 2018 and it contains
sixty-one filings with this office.

 

Yours truly,

 

 

 

FRANK J. MAUTINO

Auditor General

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

16