July 15, 2019

 

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 FY 19 ending June 30, 2019.

 

FISCAL MATTERS

 

 

 

FY 2019 – FOURTH QUARTER

 

Appropriation

Expended

Obligated

Balance

 

 

 

 

 

GRF Operations:

 

 

 

 

Personal Services

$5,687,000

$5,686,639

-

$361

Social Security

417,000

413,496

-

3,504

Contractual Services

607,000

594,029

-

12,971

Commodities

1,000

586

-

414

Paper and Printing

-

-

-

-

Equipment

9,500

2,672

-

6,828

EDP

27,000

26,169

-

831

Telecommunications

57,000

49,486

-

7,514

Oper. Of Auto. Equip.

1,500

384

-

1,116

GRF Operations Total

$6,807,000

$6,773,461

-

$33,539

Audit Expense Fund

 

 

 

 

Audit/Studies/Invest.

$28,540,611

$18,094,439

$6,659,476

$3,786,696

 

 

 

 

 

 

 

 


 


 

 


PERSONNEL

 

 

PERSONNEL

 

 

4/1/2019

 

Appointments

 

Separations

 

Transfers

6/30/2019

 

 

 

 

 

 

 

 

 

 

Springfield

78

 

3

 

3

 

0

 

78

Chicago

 5

 

0

 

0

 

0

 

 5

 

 

 

 

 

 

 

 

 

 

TOTAL

83

 

3

 

3

 

0

 

83

 

 

 

 

 

 

 

 

 

 

 

 

 

CONTRACTS

 

During the fourth quarter of Fiscal Year 2019, the Office of the Auditor General entered into one Performance audit contract, one Regional Office of Education audit contract and forty-eight Financial/Compliance audit contracts.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TRAINING

 

During the fourth quarter of Fiscal Year 2019, OAG-sponsored training included: 

 

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

 


 

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

2018-2019

Name of Audit

Authority

Date Released

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

HR #381

 

2.     Performance Audit of DCFS’ LGBTQ Youth in Care

SR #403

 

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

HR #214

 

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

215 ILCS 170/63

 

5.     Department of Central Management Services Multiple Choice Exams

HR #816

 

6.     Performance Audit of DCFS Child Abuse and Neglect Investigations

HR #418

05-07-19

7.     Performance Audit of the Morneau Shepell Contract

HR #522

03-27-19

8.     Performance Audit of the Quincy Veterans Home

SR #1186

03-25-19

9.     Performance Audit of Long-Term Care Eligibility Determinations

PA 100-380

03-14-19

10.  Program Audit of the Covering All Kids Health Insurance Program – FY 2017

215 ILCS 170/63

03-14-19

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

PA 97-694

PA 100-465

12-27-18

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

PA 95-708

12-27-18

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

PA 95-708

11-27-18

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

HR #34

07-19-18

15.  Performance Audit of the State’s Leasing Decision

HJR #63

05-16-18

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

HR #100

01-23-18

 

 

 

 

 

 

 


 

 

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, 2018.  As the audits for this fiscal year are released, the “Date Released” column will be completed.  In addition, the list of fiscal year 2017 audits is presented afterwards.

 

REGIONAL OFFICE OF EDUCATION AUDITS

For the Period Ending June 30, 2018

F = Financial Audit                     S = Single Audit

Name of Audit

F

S

Date Released

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

X

 

03-26-19

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

X

 

05-23-19

3.     ROE # 04:  Boone, Winnebago Counties

 

 

*

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

 

 

*

5.     ROE # 09:  Champaign, Ford Counties

X

 

02-14-19

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

X

 

05-23-19

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

X

 

05-09-19

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

 

 

*

9.     ROE # 16:  DeKalb County

 

 

*

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

X

 

04-04-19

11.  ROE # 19:  DuPage County

 

 

*

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

X

 

05-16-19

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

 

 

*

14.  ROE # 24:  Grundy, Kendall Counties

 

 

*

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

 

 

*

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

X

X

04-18-19

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

 

 

*

18.  ROE # 31:  Kane County

X

 

05-30-19

19.  ROE # 32:  Iroquois, Kankakee Counties

 

 

*

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

X

 

04-04-19

21.  ROE # 34:  Lake County

 

 

*

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

X

 

05-30-19

23.  ROE # 39:  Macon, Piatt Counties

X

 

05-09-19

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

 

 

*

25.  ROE # 41:  Madison County

 

 

*

26.  ROE # 44:  McHenry County

X

 

04-18-19

27.  ROE # 45:  Monroe, Randolph Counties

X

X

05-30-19

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

 

 

*

29.  ROE # 48:  Peoria County

X

 

06-20-19

30.  ROE # 49:  Rock Island County

X

 

05-09-19

31.  ROE # 50:  St. Clair County

 

 

*

32.  ROE # 51:  Menard, Sangamon Counties

 

 

*

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

X

 

03-21-19

34.  ROE # 54:  Vermilion County

X

 

02-14-19

35.  ROE # 56:  Will County

 

 

*

36.  Intermediate Service Center #01:  North Cook

 

 

*

37.  Intermediate Service Center #02:  West Cook

 

 

*

38.  Intermediate Service Center #04:  South Cook

 

 

*

*Report not released as of June 30, 2019


 

 

 

REGIONAL OFFICE OF EDUCATION AUDITS

For the Period Ending June 30, 2017

F = Financial Audit                     S = Single Audit

Name of Audit

F

S

Date Released

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

X

 

05-03-18

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

X

 

05-22-18

3.     ROE # 04:  Boone, Winnebago Counties

 

 

*

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

X

 

04-26-18

5.     ROE # 09:  Champaign, Ford Counties

X

 

04-19-18

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

X

 

07-11-18

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

X

 

04-19-18

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

 

 

*

9.     ROE # 16:  DeKalb County

X

 

08-15-18

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

X

X

03-06-18

11.  ROE # 19:  DuPage County

 

 

*

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

X

 

06-28-18

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

X

X

03-27-18

14.  ROE # 24:  Grundy, Kendall Counties

X

 

06-28-18

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

X

 

05-03-18

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

X

X

03-15-18

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

 

 

*

18.  ROE # 31:  Kane County

X

 

06-28-18

19.  ROE # 32:  Iroquois, Kankakee Counties

X

X

07-11-18

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

X

 

05-30-18

21.  ROE # 34:  Lake County

 

 

*

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

X

 

05-22-18

23.  ROE # 39:  Macon, Piatt Counties

X

 

06-12-18

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

X

 

05-30-18

25.  ROE # 41:  Madison County

X

 

06-14-18

26.  ROE # 44:  McHenry County

X

 

03-27-18

27.  ROE # 45:  Monroe, Randolph Counties

X

 

05-03-18

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

 

 

*

29.  ROE # 48:  Peoria County

X

X

06-12-18

30.  ROE # 49:  Rock Island County

X

X

10-02-18

31.  ROE # 50:  St. Clair County

X

X

05-22-18

32.  ROE # 51:  Menard, Sangamon Counties

 

 

*

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

X

 

05-03-18

34.  ROE # 54:  Vermilion County

X

 

03-15-18

35.  ROE # 56:  Will County

X

X

11-01-18

36.  Intermediate Service Center #01:  North Cook

X

 

06-28-18

37.  Intermediate Service Center #02:  West Cook

 

 

*

38.  Intermediate Service Center #04:  South Cook

X

X

08-15-18

*Report not released as of June 30, 2019


 


The following is a listing of financial audits, single audits and compliance attestation examinations for the period(s) ending June 30, 2018 and December 31, 2018.  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, 2018 AND DECEMBER 31, 2018

 

 

F = Financial Audits

C = Compliance Attestation Examinations

S = Single Audits

AGENCY

F

C

S

DATE RELEASED

Abraham Lincoln Presidential Library and Museum

 

 

 

 

Attorney General

 

X

 

01-29-19

Capital Development Board

X

X

 

02-27-19

Chicago State University

X

 

 

01-23-19

Chicago State University

 

X

X

03-07-19

Comptroller - Fiscal Officer

X

X

 

12-27-18

Comptroller - Non-Fiscal Officer

 

X

 

06-20-19

Department on Aging

 

 

 

 

Department of Central Management Services

X

 

 

04-25-19

Department of Central Management Services

-    University Benefit Schedule

 

X

 

12-12-18

Department of Central Management Service

 – Teacher Health Insurance Security Fund

X

 

 

04-25-19

Department of Central Management Service

 – Teacher Health Insurance Security Fund – Special Report

 

 

 

 

Department of Central Management Services

- Local Gov’t Health Insurance Reserve Fund

X

 

 

04-25-19

Department of Central Management Services

- Local Gov’t Health Insurance Reserve Fund – Special Report

 

 

 

 

Department of Central Management Services

- Community College Health Insurance Security Fund

X

 

 

04-25-19

Department of Central Management Services

- Community College Health Ins. Security Fund – Special Report

 

 

 

 

Department of Central Management Services

(Deferred Compensation Plan)

X

 

 

06-20-19

Department of Central Management Services

-State Employee’s Group Insurance Program

 

X

 

06-25-19

Department of Children and Family Services

 

 

 

 

Department of Children and Family Services

 

 

 

 

Department of Commerce and Economic Opportunity

 

X

 

04-04-19

Department of Corrections

X

 

 

04-25-19

Department of Corrections

 

 

 

 

Department of Employment Security

X

 

 

06-04-19

Department of Financial and Professional Regulation

 

X

 

06-20-19

Department of Healthcare and Family Services

 

 

 

 

Department of Human Services

 

 

 

 

Department of Insurance

 

X

 

04-18-19

Department of Juvenile Justice

 

 

 

 

Department of Military Affairs

 

 

 

 

Department of Natural Resources – Capital Asset Account

X

 

 

01-31-19

Department of Natural Resources

 

 

 

 

Department of Revenue

X

 

 

05-23-19

Department of Revenue

 

 

 

 

Department of State Police

 

X

 

05-23-19

Department of State Police – Statewide 911 Fund & Wireless Carrier

 

X

 

05-23-19

Department of Transportation

X

 

 

03-26-19

Department of Transportation

 

 

 

 

Department of Veterans’ Affairs

 

X

 

06-20-19

Drycleaner Environmental Response Trust Fund Council

 

 

 

 

Eastern Illinois University

X

 

 

03-26-19

Eastern Illinois University

 

X

X

03-26-19

Environmental Protection Agency

 

 

 

 

Environmental Protection Agency – Water Revolving Fund

X

 

 

12-19-18

Environmental Protection Trust Fund Commission

 

 

 

 

Executive Ethics Commission

 

 

 

 

General Assembly Retirement System

X

 

 

01-23-19

General Assembly Retirement System

 

X

 

04-18-19

Governors State University

X

 

 

01-29-19

Governors State University

 

X

X

03-19-19

Illinois Community College Board

 

 

 

 

Illinois Conservation Foundation

X

X

 

02-06-19

Illinois Finance Authority

X

 

 

12-27-18

Illinois Gaming Board – Gaming Fund

X

 

 

12-27-18

Illinois Gaming Board

 

X

 

03-21-19

Illinois Joining Forces Foundation

 

 

 

 

Illinois Housing Development Authority

X

 

 

01-29-19

Illinois Housing Development Authority

 

X

X

06-20-19

Illinois Mathematics and Science Academy

X

X

 

02-06-19

Illinois Mathematics and Science Academy Fund

X

 

 

02-06-19

Illinois Power Agency

 

 

 

 


Illinois Racing Board

 

X

 

06-04-19

Illinois State Board of Investment

X

 

 

12-27-18

Illinois State Board of Investment

 

X

 

03-28-19

Illinois State Toll Highway Authority (12/31)

 

 

 

 

Illinois State University

X

X

X

01-23-19

Illinois Student Assistance Commission

X

 

 

05-23-19

Illinois Student Assistance Commission

(Including Golden Apple Scholars of Illinois AUP)

 

X

 

05-23-19

Illinois Student Assistance Commission - Prepaid Tuition

X

 

 

05-23-19

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

X

 

 

05-16-19

Joint Committee on Administrative Rules

 

 

 

 

Judges’ Retirement System

X

 

 

01-23-19

Judges’ Retirement System

 

X

 

04-18-19

Judicial Inquiry Board

 

X

 

04-09-19

Law Enforcement Training Standards Board

 

 

 

 

Legislative Ethics Commission

 

X

 

01-29-19

Legislative Information System

 

 

 

 

Lottery

X

 

 

01-29-19

Metro East Police District (12/31)

 

 

 

 

Northeastern Illinois University

X

 

 

01-29-19

Northeastern Illinois University

 

X

X

03-14-19

Northern Illinois University

X

 

 

03-07-19

Northern Illinois University

 

X

X

03-28-19

Office of the Legislative Inspector General

 

X

 

01-29-19

Pollution Control Board

 

 

 

 

Prisoner Review Board

 

 

 

 

Procurement Policy Board

 

 

 

 

Property Tax Appeal Board

 

 

 

 

Railsplitter Tobacco Settlement Authority

X

X

 

03-07-19

Roseland Community Medical District Commission (12/31)

 

 

 

 

Secretary of State

X

 

 

05-16-19

Sex Offender Management Board

 

X

 

04-18-19

Southern Illinois University

X

 

 

03-21-19

Southern Illinois University

 

X

X

03-28-19

Southwestern Illinois Development Authority

 

 

 

 

State Appellate Defender

 

X

 

04-04-19

State Board of Education

X

 

 

04-04-19

State Board of Education

 

X

 

06-20-19

State Employees’ Retirement System

X

 

 

01-23-19

State Employees' Retirement System

 

X

 

04-18-19

State Employees’ Retirement System –

Report on Allocation of Pension Amounts

X

 

 

04-04-19

State Fire Marshal

 

 

 

 

State Police Merit Board

 

X

 

02-06-19

State Universities Retirement System

X

 

 

01-03-19

State Universities Retirement System

 

X

 

02-14-19

State Universities Retirement System –

Report on Allocation of Pension Amounts

X

 

 

02-14-19

State's Attorneys Appellate Prosecutor

 

 

 

 

Statewide Financial Statement Audit

 

 

 

 

Statewide Single Audit - (Federal Funds)

 

 

 

 

Teachers’ Retirement System

X

 

 

01-03-19

Teachers’ Retirement System

 

X

 

04-18-19

Teachers’ Retirement System –

Report on Allocation of Pension Amounts

X

 

 

03-12-19

Treasurer – Achieving a Better Life Experience Program (ABLE)

X

 

 

01-31-19

Treasurer - College Savings Program

X

 

 

03-07-19

Treasurer - Fiscal Officer

X

X

 

02-06-19

Treasurer - Illinois Funds

X

 

 

01-31-19

Treasurer - Securities Lending Program

 

X

 

11-14-18

University of Illinois

X

 

 

01-23-19

University of Illinois

 

X

X

03-07-19

Western Illinois University

X

 

 

01-23-19

Western Illinois University

 

X

X

03-19-19

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 


 

            The following is a listing of financial audits, single audits and compliance attestation examinations for the period(s) ending June 30, 2017, September 30, 2017 and December 31, 2017.  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, 2017, SEPTEMBER 30, 2017 AND DECEMBER 31, 2017

 

 

 

 

F = Financial Audits

C = Compliance Attestation Examinations

S = Single Audits

AGENCY

F

C

S

DATE

RELEASED

Architect of the Capitol

 

X

 

05-30-18

Arts Council

 

X

 

06-28-18

Arts Council Foundation

X

X

 

05-03-18

Attorney Registration and Disciplinary Commission (12/31/17)

X

X

 

05-30-18

Board of Admissions to the Bar (9/30/17)

X

X

 

05-03-18

Board of Examiners

 

X

 

11-01-18

Board of Higher Education

 

X

 

07-10-18

Capital Development Board

X

 

 

12-21-17

Chicago State University

X

 

 

03-15-18

Chicago State University

 

X

X

03-15-18

Civil Service Commission

 

X

 

07-25-18

Commission on Government Forecasting and Accountability

 

X

 

04-19-18

Comptroller - Fiscal Officer Responsibilities

X

X

 

12-21-17

Court of Claims

 

X

 

12-12-18

Criminal Justice Information Authority

 

X

 

01-29-19

DCMS - Deferred Compensation Plan - (12/31/17)

X

 

 

06-28-18

Deaf and Hard of Hearing Commission

 

X

 

08-15-18

Department of Agriculture

 

X

 

03-27-18

Department of Central Management Services

X

 

 

02-22-18

Department of Central Management Services

 

X

 

03-27-18

Department of Central Management Services

 

 

 

 

 - Community College Health Insurance Security Fund

X

 

 

02-22-18

Department of Central Management Services

 

 

 

 

 - Community College Health Insurance Security Fund-Special Report

X

 

 

06-28-18

Department of Central Management Services

 

 

 

 

 - Local Government Health Insurance Reserve Fund

X

 

 

02-22-18


Department of Central Management Services

 

 

 

 

 - State Employees Group Insurance Program

 

X

 

08-15-18

Department of Central Management Services

 

 

 

 

 - Teacher Health Insurance Security Fund

X

 

 

02-22-18

Department of Central Management Services

 

 

 

 

 - Teacher Health Insurance Security Fund – Special Report

X

 

 

06-28-18

Department of Central Management Services

 

 

 

 

 - University Benefit Schedule

 

X

 

11-29-17

Department of Employment Security

X

 

 

01-11-18

Department of Employment Security

 

X

 

04-26-18

Department of Healthcare and Family Services

X

 

 

03-20-18

Department of Healthcare and Family Services

 

X

 

07-10-18

Department of Human Rights

 

X

 

01-11-18

Department of Human Services

X

 

 

03-20-18

Department of Human Services

 

X

 

06-14-18

Department of Labor

 

X

 

02-14-19

Department of Natural Resources (Capital Asset Account)

X

 

 

02-08-18

Department of Public Health

 

X

 

08-15-18

Department of Revenue

X

 

 

03-13-18

Department of Transportation

X

 

 

01-31-18

Drycleaner Environmental Response Trust Fund Council

 

X

 

03-13-18

DuQuoin State Fair (09/30/17)

 

X

 

04-26-18

Eastern Illinois University

X

 

 

03-27-18

Eastern Illinois University

 

X

X

03-29-18

Emergency Management Agency

 

X

 

07-25-18

Environmental Protection Agency (Water Revolving Fund)

X

 

 

02-01-18

Executive Ethics Commission

 

X

 

08-29-18

Executive Office of Inspector General

 

X

 

09-26-18

General Assembly – Senate - *Overseen by LAC

 

X

 

02-27-18

General Assembly – House - *Overseen by LAC

 

X

 

02-27-18

General Assembly Retirement System

X

 

 

02-08-18

General Assembly Retirement System

 

X

 

04-26-18

Governor’s Office of Management and Budget

 

X

 

03-06-18

Governors State University

X

 

 

01-11-18

Governors State University

 

X

X

03-29-18

Guardianship and Advocacy Commission

 

X

 

10-11-18

Health Information Exchange Authority

 

X

 

08-29-18

Historic Preservation Commission

 

X

 

05-03-18

Human Rights Commission

 

X

 

07-10-18

Illinois Commerce Commission

 

X

 

10-11-18

Illinois Conservation Foundation

X

X

 

02-01-18

Illinois Council on Developmental Disabilities

 

X

 

12-12-18

Illinois Educational Labor Relations Board

 

X

 

05-30-18

Illinois Finance Authority

X

 

 

12-21-17

Illinois Finance Authority

 

X

 

03-13-18

Illinois Gaming Board

X

 

 

01-09-18

Illinois Grain Insurance Corporation

X

X

 

03-15-18

Illinois Housing Development Authority

X

 

 

11-08-17

Illinois Housing Development Authority

 

X

X

02-14-18

Illinois Labor Relations Board

 

X

 

03-13-18

Illinois Math and Science Academy

X

X

 

01-31-18

Illinois Math and Science Academy Fund

X

X

 

01-31-18

Illinois Power Agency

X

 

 

02-14-18

Illinois State Fair (09/30/17)

 

X

 

04-26-18

Illinois State University

X

X

X

03-20-18

Illinois Student Assistance Commission

 

 

 

 

(Including Golden Apple Scholars of IL)

X

 

 

03-01-18

Illinois Student Assistance Commission, Prepaid Tuition

X

 

 

03-01-18

Illinois Supreme Court

 

X

 

02-22-18

Independent Tax Tribunal

 

X

 

12-12-18

Judges’ Retirement System

X

 

 

02-08-18

Judges’ Retirement System

 

X

 

04-26-18

Legislative Audit Commission

 

X

 

05-22-18

Legislative Printing Unit

 

X

 

04-26-18

Legislative Reference Bureau

 

X

 

03-27-18

Legislative Research Unit

 

X

 

07-25-18

Literacy Foundation

X

X

 

01-31-18

Lottery

X

 

 

01-31-18

Lottery

 

X

 

05-30-18

Mid Illinois Medical District Commission

 

X

 

06-28-18

Metro. Pier and Exposition Authority

 

X

 

11-15-17

Northeastern Illinois University

X

 

 

03-13-18

Northeastern Illinois University

 

X

X

03-29-18

Northern Illinois University

X

 

 

03-15-18

Northern Illinois University

 

X

X

03-29-18

Office of the Governor

 

X

 

03-27-18

Office of the Lieutenant Governor

 

X

 

07-25-18

Secretary of State

X

 

 

01-09-18

Secretary of State

 

X

 

03-06-18

Southern Illinois University

X

 

 

03-20-18

Southern Illinois University

 

X

X

03-29-18

State Board of Education

X

 

 

01-09-18

State Board of Elections

 

X

 

05-03-18

State Board of Investment

X

 

 

01-31-18

State Board of Investment

 

X

 

04-05-18

State Employees' Retirement System

X

 

 

02-08-18

State Employees' Retirement System

 

X

 

04-26-18

State Employees' Retirement System – Special Purpose Report

X

 

 

03-20-18

State Universities’ Retirement System

X

 

 

12-21-17

State Universities’ Retirement System

 

X

 

01-11-18

State Universities’ Retirement System – Special Purpose Report

X

 

 

01-11-18

Statewide Financial Audit

X

 

 

03-22-18

Statewide Single Audit - Federal Funds

 

 

X

05-15-18

Supreme Court Historic Preservation Commission

 

X

 

12-12-17

Teachers' Retirement System

X

 

 

01-09-18

Teachers' Retirement System

 

X

 

04-05-18

Teachers' Retirement System – Special Purpose Report

X

 

 

03-15-18

Teachers’ Pension and Retirement System - Chicago

 

X

 

01-09-18

Toll Highway Authority (12/31/17)

X

X

 

07-10-18

Treasurer – Achieving a Better Life Experience Program (ABLE)

X

 

 

03-13-18

Treasurer - College Savings Plan

X

 

 

03-20-18

Treasurer - Fiscal Officer Responsibilities

X

X

 

03-06-18

Treasurer - Fiscal Officer Responsibilities

 

 

 

 

 - Securities Lending Program

 

X

 

10-31-17

Treasurer - Illinois Funds

X

 

 

03-15-18

Treasurer - Non-Fiscal Officer

 

X

 

04-19-18

Universities Civil Service Commission

 

X

 

05-22-18

University of Illinois

X

 

 

02-14-18

University of Illinois

 

X

X

02-22-18

Western Illinois University

X

 

 

03-15-18

Western Illinois University

 

X

X

03-29-18

Workers’ Compensation Commission

X

 

 

03-12-19

Workers’ Compensation Commission

 

X

 

03-14-19

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 


 

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, 2018.

 

 

INFORMATION SYSTEMS AUDITS

AUDITS INITIATED AND/OR COMPLETED

IN FISCAL YEAR 2019

 

l

Comptroller

l

Department of Commerce and Economic Opportunity

l

Department of Corrections

l

Department of Healthcare and Family Services

l

Department of Human Services

l

Department of Innovation and Technology

l

Department of Innovation and Technology – Service Organization Review

l

Department of Juvenile Justice

l

Department of Revenue

l

Department of Veterans’ Affairs

l

Governors State University

l

Illinois Community College Board

l

Illinois Gaming Board

l

Illinois Housing Development Authority

l

Illinois State University

l

Illinois Student Assistance Commission

l

Legislative Information System

l

Southern Illinois University

l

State Board of Education

l

State Fire Marshal

l

University of Illinois


 

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 2019 and it contains fifty-eight filings with this office.

 

AUDITOR GENERAL’S OFFICE RECEIVES AWARD

            The National Conference of State Legislatures’ National Legislative Program Evaluation Society (NLPES) has informed the Auditor General’s Office that we have been awarded a Certificate of Impact for our Performance Audit of Medicaid Managed Care Organizations which was released in January 2018.  Submissions for Certificates of Impact are judged by an NLPES Awards Subcommittee.  The criteria for selection is based on evaluations or audit reports that resulted in documented public policy changes, program improvements, dollar savings or other public impacts.  Congratulations to the audit team members:  Scott Wahlbrink, Senior Audit Manager; Geoffrey Piehl, Audit Supervisor; and Abigail Bailey, Staff Auditor.

 

 

                                                                                    Yours truly,

 

 

 

 

                                                                        FRANK J. MAUTINO

                                                                        Auditor General