March 2026
PROCUREMENT COMMUNICATIONS REPORT
OAG employees must document all written and oral communications they receive that impart or request material information or make a material argument regarding potential action concerning a procurement matter, including but not limited to an application, a contract, or a project. This requirement does not apply to communications regarding the administration and implementation of an existing contract, except communications regarding change orders or the renewal or extension of a contract.
| Name and Title OAG Employee |
Date/time of contact | Name and title of person making contact and name of company they represent |
Registered Lobbyist? |
Name and title of each additional participant to the communication |
Method of contact (oral by phone, oral in person, or in writing). If by phone, list each person's phone number. If in person, list location of meeting. |
Approximate duration of communication. |
Provide a detailed summary of the points made by each person involved in the communication, including any action requested or recommendation made, and the substance of your response. |
|---|---|---|---|---|---|---|---|
| Dennis Gibbons, Assistant Director | 03/02/2026 07:45 AM | Dan Sethness, Partner, RSM US LLP | No | Email
Dan: dan.sethness-at-rsmus.com Dennis: dgibbons-at-auditor.illinois.gov | I asked Dan to provide some amended timetable dates for the FY24/25 IDES and IFA contract amendments. | ||
| Reddy Bommareddi, Information Specialist V | 03/02/2026 08:26 AM | Dan Sethness, Partner, RSM | No | None | Email: Dan: dan.sethness-at-rsmus.com; Reddy: rbommareddi-at-auditor.illinois.gov | I have emailed Dan if RSM is interested in performing FY26 financial, compliance and single audit of the University of Illinois. Dan replied back indicating RSM is interested and has no conflicts of intertest. | |
| Jeanne Tschaika, Auditor V | 03/02/2026 08:27 AM | Amy Sherwood, Partner Sikich | No | N/A | Email: amy.sherwood-at-sikich.com
jmichaud-at-auditor.illinois.gov | Amy uploaded the contracting documents for the FY22 audit of ROE 19 to Suralink. | |
| Dennis Gibbons, Assistant Director | 03/02/2026 09:15 AM | Dan Sethness, Partner, RSM US LLP | No | Email
Dan: dan.sethness-at-rsmus.com Dennis: dgibbons-at-auditor.illinois.gov | Dan responded and told me he'd provide suggested IFA and IDES amendment dates during the week. | ||
| Stacie Sherman, Auditor V | 03/02/2026 04:18 PM | Gilda Priebe, Partner, Adelfia | No | gbpriebe-at-adelfiacpas.com
ssherman-at-auditor.illinois.gov | I sent Gilda the final amendment for the FY24/25 compliance examination of the Liquor Control Commission. | ||
| Jeanne Tschaika, Auditor V | 03/03/2026 07:40 AM | Jennifer Roan, Partner, Adelfia | No | Mavie Valera, Partner, Adelfia | E-mail: jmichaud-at-auditor.illinois.gov
jsroan-at-adelfiacpas.com mbvalera-at-adelfiacpas.com | I e-mailed Jennifer and let her know that the hours and rate for the FY23 audit of ROE 4 have been approved. | |
| Andrea Alderman, Auditor IV | 03/03/2026 08:01 AM | Stella Santos, Partner, Adelfia LLC | No | Ana Ausan, Partner, Adelfia LLC | Email/Suralink:
aalderman-at-auditor.illinois.gov sbsantos-at-adelfiacpas.com arausan-at-adelfiacpas.com | N/A | I provided Stella a copy of the final, signed FY24/25 GAC contract amendment #1 for the firm's records. Stella confirmed receipt at 8:18 am. |
| Stephanie Wildhaber, Auditor V | 03/03/2026 08:33 AM | Elda Arriola, Partner, Roth & Co. | No | swildhaber-at-auditor.illinois.gov
earriola-at-rothcocpa.com | I sent Elda a copy of the signed amendment for the FY24/25 compliance examination of the Department of Public Health for her records. | ||
| Dennis Gibbons, Assistant Director | 03/03/2026 04:22 PM | Dan Sethness, Partner, RSM US LLP | No | Email
Dan: dan.sethness-at-rsmus.com Dennis: dgibbons-at-auditor.illinois.gov | Dan provided me the suggested amended timelines for IFA and IDES. | ||
| Emily Rivalland, Auditor IV | 03/03/2026 04:26 PM | Bill Sarb, Partner, RSM | No | Email: bill.sarb-at-rsmus.com; erivalland-at-auditor.illinois.gov | N/A | I asked Bill to provide some amended timetable dates for the FY25 SURS Special Funding Situation and Compliance Examination contract amendment. | |
| Emily Rivalland, Auditor IV | 03/03/2026 04:45 PM | Brain Greko, Partner, Plante & Moran | No | Email: Brian.greko-at-plantemoran.com, erivalland-at-auditor.illinois.gov | N/A | I asked Brian to provide some amended timetable dates for the FY25 EIU contract amendment. | |
| Reddy Bommareddi, Information Specialist V | 03/04/2026 08:22 AM | Aaaron Donnelly, Partner, Roth & Co., LLP | No | None | Email: Aaron: adonnelly-at-rothcpa.com; Reddy: rbommareddi-at-auditor.illinois.gov | I have emailed Aaron to check if Roth is interested in performing financial, compliance, and single audit of the Chicago State University for FY26, and if Roth is independent and free of conflict of interests. Aaron replied back indicating Roth is interested in the audits and free of conflicts. | |
| Christian Cortes, Auditor IV | 03/04/2026 09:56 AM | Paul Pelletier, Partner, Borschnack, Pelletier & Co. | No | N/A | Suralink:
ccortes-at-auditor.illinois.gov ppelletier-at-bpc-cpa.com | N/A - Suralink | I sent Paul, via Suralink, the signed contract amendment for the FY24/25 Legislative Reference Bureau Compliance Examination. |
| Quentin Kuntzman, Auditor V | 03/04/2026 11:03 AM | Amy Sherwood, Principal, Sikich CPA LLC | No | N/A | Email:
amy.sherwood-at-sikich.com qkuntzman-at-auditor.illinois.gov | N/A | I contacted Amy to inquire about the firm's interest and independence in performing the FY26 financial audit of the Department of the Lottery's State Lottery Fund. |
| Quentin Kuntzman, Auditor V | 03/04/2026 11:06 AM | Elda Arriola, Partner, Roth & Co. LLP | No | N/A | Email:
earriola-at-rothcocpa.com qkuntzman-at-auditor.illinois.com | N/A - email and response 9 minutes later | I contacted Elda to discuss the firm's interest and independence in performing the FY25/26 compliance examination of the Department of Innovation and Technology (DoIT). Elda confirmed the firm’s interest in performing and independence with respect to the FY25/26 DoIT engagement. |
| Jeanne Tschaika, Auditor V | 03/04/2026 01:51 PM | Jennifer Roan, Partner, Adelfia | No | Mavie Valera, Partner, Adelfia | jsroan-at-adelficpas.com
mbvalera-at-adelfiacpas.com jmichaud-at-auditor.illinois.gov | Jennifer emailed proposed hours and rate and also contracting documents for the FY24 audit of ROE 4. | |
| Stephanie Wildhaber, Auditor V | 03/04/2026 01:53 PM | Stella Santos, Managing Partner, Adelfia | No | swildhaber-at-auditor.illinois.gov
sbsantos-at-adelfiacpas.com | I sent Stella the signed copy of the amendment for the contract of the FY24/25 compliance examination of the Illinois Emergency Management Agency - OHS. | ||
| Courtney Dzierwa, Audit Director | 03/04/2026 04:00 PM | Courtney Dzierwa, Director, Office of the Auditor General | No | Stella Marie Santos, Managing Partner, Adelfia LLC | Phone -
Dzierwa 217-524-5450 Santos 708-369-6401 | 3 minutes | Discussed results of RFPs 26-11, 26-12, and 26-13. Let Stella know the OAG had selected Adelfia LLC's proposals in response to the OAG competitive RFP process. I told her I would email her the letters from the AG and the memo outlining the winning proposal later today. The award notices should also be posted to our website later today or early tomorrow. Let Stella know the managers would be in contact in the coming weeks to start discussions regarding the contracting process. Let Stella know if she has any questions throughout the process, I am always available. Thanked the firm for their continued interest in our program. |
| Jeanne Tschaika, Auditor V | 03/05/2026 11:43 AM | Stella Marie Santos, Partner, Adelfia | No | N/A | Email:sbsantos-at-adelfiacpas.com
jtschaika-at-auditor.illinois.gov | I sent the FY23 Phase 1 and 2 contracts for ROE 4 to Stella for signature. | |
| Jeanne Tschaika, Auditor V | 03/05/2026 12:15 PM | Stella Marie Santos, Partner, Adelfia | No | N/A | Email: jtschaika-at-auditor.illinois.gov
sbsantos-at-adelfiacpas.com | Stella sent the signed Phase 1 and 2 contracts for the FY23 audit of ROE 4. | |
| Stephanie Wildhaber, Auditor V | 03/05/2026 04:08 PM | Stella Santos, Managing Partner, Adelfia | No | Email:
swildhaber-at-auditor.illinois.gov sbsantos-at-adelfiacpas.com | N/A | I asked Stella if Adelfia was still interested in performing the FY25/26 compliance examination of Illinois State Police. I also asked if the firm is still independent from Illinois State Police. | |
| Stephanie Wildhaber, Auditor V | 03/05/2026 04:54 PM | Stella Santos, Managing Partner, Adelfia | No | Email:
swildhaber-at-auditor.illinois.gov sbsantos-at-adelfiacpas.com | N/A | Stella replied that her firm is still independent from and interested in performing the FY25/26 compliance examination of the Illinois State Police. | |
| Emily Rivalland, Auditor IV | 03/05/2026 05:00 PM | Epifanio Sadural, Partner Roth & Co | No | Email: esadural- at -rothcocpa.com; erivalland-at-auditor.illinois.gov | N/A | I asked Epifanio if Roth was still interested in performing the FY26 financial examination of the Illinois Conservation Foundation. Epifanio said the firm was interested and independent. | |
| Emily Rivalland, Auditor IV | 03/05/2026 05:00 PM | Steven Bishop, Partner, Plante & Moran | No | Email: steven.bishop- at -plantemoran.com; erivalland-at-auditor.illinois.gov | N/A | I asked Steven if Plante Moran was still interested in performing the FY26 financial, compliance, and single audit examination of Western Illinois University. Steven said firm was still interested and independent. | |
| Emily Rivalland, Auditor IV | 03/05/2026 05:00 PM | Amy Sherwood, Principal, Sikich | No | Email: Amy.Sherwood- at -sikich.com; erivalland-at-auditor.illinois.gov | N/A | I asked Amy if Sikich was still interested in performing the FY25/26 compliance examination for the Department of Veterans' Affairs. I also asked if Sikich was independent. | |
| Emily Rivalland, Auditor IV | 03/05/2026 09:30 PM | Brain Greko, Partner, Plante & Moran | No | Brian Hale, Partner, Plante & Moran | Email: brian.greko- at -platemoran.com, brian.hale- at -plantemoran.com; erivalland-at-auditor.illinois.gov | N/A | I asked Brian if Plante & Moran was still interested and independent in performing the FY26 compliance, financial, and single audit examination of Eastern Illinois University. I also asked if the firm is still independent from Eastern Illinois University. |
| Dennis Gibbons, Assistant Director | 03/06/2026 07:45 AM | Bill Sarb, Partner, RSM US LLP | No | Microsoft Teams call | 15 minutes | I asked Bill if the firm was interested/independent in performing the FY26 engagements for SERS, JRS, GARS, and ISBI. Bill said the firm was interested and independent. | |
| Quentin Kuntzman, Auditor V | 03/06/2026 08:43 AM | Adam Pulley, Principal, CliftonLarsonAllen LLP | No | N/A | Email:
adam.pulley-at-claconnect.com qkuntzman-at-auditor.illinois.gov | N/A - email and response 1.5 hours later | I contacted Adam to discuss the firm's interest and independence in performing the FY25/26 compliance examination of the Illinois Gaming Board. Adam confirmed the firm’s interest in performing and independence with respect to the FY25/26 Illinois Gaming Board engagement. |
| Emily Rivalland, Auditor IV | 03/06/2026 09:30 AM | Bill Sarb, Partner, RSM | No | N/A | Email: bill.sarb- at -rsmus.com; erivalland-at-auditor.illinois.gov | N/A | I asked Bill if RSM was still interested in performing the FY26 financial examination of the State Universities Retirement System. I also asked if the firm is still independent from the State Universities Retirement System. |
| Quentin Kuntzman, Auditor V | 03/06/2026 10:47 AM | Amy Sherwood, Principal, Sikich CPA LLC | No | N/A | Email:
amy.sherwood-at-sikich.com qkuntzman-at-auditor.illinois.gov | N/A | Amy replied to my 3/4/26 inquiry, confirming the firm's interest in performing and independence with respect to the FY26 financial audit of the Department of the Lottery's State Lottery Fund. |
| Emily Rivalland, Auditor IV | 03/06/2026 11:00 AM | Amy Sherwood, Principal, Sikich | No | N/A | Email: Amy.Sherwood- at -sikich.com; erivalland-at-auditor.illinois.gov | N/A | Amy responded that Sikich was still independent and interested in performing the FY25/26 compliance examination of the Department of Veterans' Affairs. |
| Emily Rivalland, Auditor IV | 03/06/2026 02:54 PM | Epifanio Sadural, Partner, Roth & Co., LLP | No | Email: esadural-at-rothcocpa.com; erivalland-at-auditor.illinois.gov | N/A | Sent the welcome letter for the FY26 financial audit for the Illinois Conservation Foundation to Epifanio. | |
| Emily Rivalland, Auditor IV | 03/06/2026 02:56 PM | Amy Sherwood, Principal, Sikich | No | email: Amy.sherwood-at-sikich.com; erivalland-at-auditor.illinois.gov | N/A | Sent the welcome letter for the FY25/26 compliance examination of the Department of Veterans' Affairs to Amy. | |
| Emily Rivalland, Auditor IV | 03/06/2026 02:57 PM | Steven Bishop, Partner, Plante & Moran | No | email: steven.bishop-at-plantemoran.com; erivalland-at-auditor.illinois.gov | N/A | I emailed the welcome letter for the FY26 single audit, financial audit, and state compliance examination for Western Illinois University to Steven. | |
| Emily Rivalland, Auditor IV | 03/08/2026 08:24 PM | Epifanio Sadural, Partner, Roth & Co., LLP | No | Email: esadural-at-rothcocpa.com; erivalland-at-auditor.illinois.gov | N/A | Epifanio confirmed receipt of the FY26 Welcome Letter and documents for ICF and asked to negotiate rates. | |
| Dennis Gibbons, Assistant Director | 03/09/2026 07:50 AM | Dan Sethness, Partner, RSM US LLP | No | Email and Suralink
Dan: dan.sethness-at-rsmus.com Dennis: dgibbons-at-auditor.illinois.gov | I sent Dan the contract amendments for IDES and IFA over Suralink and notified him over email. | ||
| Dennis Gibbons, Assistant Director | 03/09/2026 10:07 AM | Dan Sethness, Partner, RSM US LLP | No | Email and Suralink
Dan: dan.sethness-at-rsmus.com Dennis: dgibbons-at-auditor.illinois.gov | Dan sent the signed IFA and IDES amendments to me via Suralink and notified me via email. | ||
| Emily Rivalland, Auditor IV | 03/09/2026 10:14 AM | Epifanio Sadural, Partner, Roth & Co., LLP | No | Email: esadural-at-rothcocpa.com; erivalland-at-auditor.illinois.gov | N/A | I asked Epifanio to send me his proposed rates for the FY26 ICF financial audit. | |
| Quentin Kuntzman, Auditor V | 03/09/2026 02:02 PM | Adam Pulley, Principal, CliftonLarsonAllen LLP | No | N/A | Email:
adam.pulley-at-claconnect.com qkuntzman-at-auditor.illinois.gov | N/A | I sent Adam the Welcome Letter and related attachments for the FY25/26 Illinois Gaming Board Compliance Examination. |
| Quentin Kuntzman, Auditor V | 03/09/2026 02:31 PM | Amy Sherwood, Principal, Sikich CPA LLC | No | N/A | Email:
amy.sherwood-at-sikich.com qkuntzman-at-auditor.illinois.gov | N/A | I sent Amy the Welcome Letter and related attachments for the FY26 Financial Audit of the Department of the Lottery (State Lottery Fund). |
| Jeanne Tschaika, Auditor V | 03/09/2026 03:56 PM | Jennifer Roan, Partner, Adelfia | No | Mavie Valera, Partner, Adelfia
Jennifer Baptist, Manager, OAG Beth Obernuefemann, Manager, OAG | E-mail; jsroan-at-adelfiacpas.com
mbvalera-at-adelfiacpas.com jmichaud-at-auditor.illinois.gov jbaptist-at-auditor.illinois.gov bobernuefemann-at-auditor.illinois.gov | I e-mailed Jennifer and let her know the hours and rate proposed by her firm to perform the FY24 audit of ROE 4 were approved. | |
| Emily Rivalland, Auditor IV | 03/09/2026 09:37 PM | Brain Greko, Partner, Plante & Moran | No | Brian Hale, Partner, Plante & Moran | Email: brian.greko-at-plantemoran.com; brian.hale-at-plantemoran.com; erivalland-at-auditor.illinois.gov | N/A | Brian responded that Plante Moran was interested and independent in the FY26 Eastern Illinois University single audit, compliance examination, and financial audit. |
| Dennis Gibbons, Assistant Director | 03/10/2026 09:00 AM | Bill Sarb, Partner, RSM US LLP | No | Email
Bill: bill.sarb-at-rsmus.com Dennis: dgibbons-at-auditor.illinois.gov | Emails over 2 minutes | I asked Bill if he expected the firm to have any independence issues with the entities requiring compliance examinations of census data for the FY26 SERS engagement (Tollway/ISP, ISAC, and Lottery). Bill replied and said he was not currently aware of any issues. | |
| Stacie Sherman, Auditor V | 03/10/2026 10:39 AM | Jennifer Roan, Partner, Adelfia | No | Jsroan-at-adelfiacpas.com
ssherman-at-auditor.illinois.gov | I sent Jennifer the amended timetable for the FY24/25 compliance examination of the Executive Ethics Commission for her approval. | ||
| Dennis Gibbons, Assistant Director | 03/10/2026 12:32 PM | Dan Sethness, Partner, RSM US LLP | No | Email and Suralink
Dan: dan.sethness-at-rsmus.com Dennis: dgibbons-at-auditor.illinois.gov | I sent Dan the signed IFA and IDES contract amendments over Suralink and notified him over email. | ||
| Lisa Warden, Auditor V | 03/10/2026 01:35 PM | Elda Arriola, Partner, Roth & Co, CPAs | No | Elda Arriola 630-890-xxxx
Lisa Warden 217-370-xxxx | 12 minutes | Firm is interested and independent to perform the FY25/26 compliance examinations of the Environmental Protection Agency, the Environmental Protection Trust Fund Commission and the Pollution Control Board. We will no longer be performing a financial audit of the Agency. I would like us to increase the amount of work performed in Phase I. Elda said they could start work in mid-April. I asked Elda consider how much work they can perform in Phase I and let me know by 3/13/26. | |
| Lisa Warden, Auditor V | 03/10/2026 02:05 PM | Amy Sherwood, Partner, Sikich | No | Amy Sherwood 217-793-3363
Lisa Warden 217-370-xxxx | 6 minutes | Firm is interested and independent to perform the FY25/26 examinations of the Office of the Attorney General and the Illinois State Board of Education. The firm would like to contract by early April and start work by mid-April to early May. The firm agreed to Phase I contracts for $50,000 and $125,000, respectively. | |
| Stacie Sherman, Auditor V | 03/10/2026 03:57 PM | Jennifer Roan, Partner, Adelfia | No | Stella Santos, Partner, Adelfia | sbsantos-at-adelfiacpas.com
jsroan-at-adelfiacpas.com ssherman-at-auditor.illinois.gov | I sent Adelfia the contract amendment for the FY24/25 compliance examination of the Executive Ethics Commission for signature. | |
| Stacie Sherman, Auditor V | 03/10/2026 04:09 PM | Jennifer Roan, Partner, Adelfia | No | Stella Santos, Partner, Adelfia | sbsantos-at-adelfiacpas.com
jsroan-at-adelfiacpas.com ssherman-at-auditor.illinois.gov | Adelfia sent back the signed contract amendment for the FY24/25 compliance examination of the Executive Ethics Commission. | |
| Emily Rivalland, Auditor IV | 03/10/2026 09:08 PM | Bill Sarb, Partner, RSM | No | Email: bill.sarb-at-rsmus.com; erivalland-at-auditor.illinois.gov | N/A | Bill responded that RSM was interested and independent in the FY26 State Universities Retirement System financial audit. | |
| Emily Rivalland, Auditor IV | 03/11/2026 01:07 PM | Brain Greko, Partner, Plante & Moran | No | Email: Brian.greko-at-plantemoran.com, erivalland-at-auditor.illinois.gov | N/A | Brian provided me the suggested amended timelines for EIU. | |
| Kenneth Matthews, Auditor IV | 03/11/2026 02:37 PM | Ryan Randolph, Director, Sikich CPA LLC | No | Email
Ryan: ryan.randolph-at-sikich.com Kenny: kjmatthews-at-auditor.illinois.gov | I emailed Ryan to confirm Sikich's interest and independence for the FY26 CMS Engagements. Ryan immediately responded that they were still interested and remained independent. | ||
| Kenneth Matthews, Auditor IV | 03/11/2026 02:39 PM | Paul Pelletier, Partner, Borschnack, Pelletier, & Co. | No | Email
Paul: ppelletier-at-bpc-cpa.com Kenny: kjmatthews-at-auditor.illinois.gov | I emailed Paul to confirm BPC's interest and independence for the FY26 IMSA Compliance Exam/Financial Audit and the FY26 IMSA Fund Financial Audit. Paul immediately responded to confirm their interest and independence. | ||
| Kenneth Matthews, Auditor IV | 03/11/2026 02:41 PM | Maria Balita, Partner, Maharlika CPA | No | Email
Maria: mfbalita-at-maharlikacpa.com Kenny: kjmatthews-at-auditor.illinois.gov | Email response received 2 hours after initial email. | I emailed Maria to confirm Maharlika's interest and independence for the FY26 Department on Aging Compliance Examination. Maria responded to confirm interest, noting no issues with independence. | |
| Christian Cortes, Auditor IV | 03/11/2026 02:47 PM | Epifanio Sadural, Partner, Roth & Co | No | Syndelle Manuel, Manager, Roth & Co | E-mail:
ccortes-at-auditor.illinois.gov esadural-at-rothcocpa.com smanuel-at-rothcocpa.com | N/A - email | I asked if Roth & Co was interested and independent regarding the FY25/26 Compliance Examination of the Department of Natural Resources. |
| Christian Cortes, Auditor IV | 03/12/2026 08:46 AM | Epifanio Sadural, Partner, Roth & Co | No | Syndelle Manuel, Manager, Roth & Co | E-mail:
ccortes-at-auditor.illinois.gov esadural-at-rothcocpa.com smanuel-at-rothcocpa.com | N/A - E-mail | Mr. Sadural responded to my email and stated they are independent and are still interested in performing the upcoming FY25/26 compliance examination of the Department of Natural Resources. |
| Lisa Warden, Auditor V | 03/12/2026 10:17 AM | Steven Bishop, Partner, Plante Moran | No | Steven Bishop 1-513-744-4704
Lisa Warden 1-217-370-xxxx | 13 minutes | Asked and partner confirmed their firm is interested in and independent for performing the FY26 audit of Southern Illinois University. I asked if the team could perform $200,000 of the work in Phase I, which is significantly more than last year. The partner said they could increase their early work, especially if we can hold the entrance at the end of March, but he will get back to me. | |
| Quentin Kuntzman, Auditor V | 03/12/2026 10:31 AM | Elda Arriola, Partner, Roth & Co. LLP | No | N/A | Email:
earriola-at-rothcocpa.com qkuntzman-at-auditor.illinois.gov | N/A - 3 emails over 3.5 hours | I sent Elda the Welcome Letter and related attachments for the FY25/26 DoIT compliance Examination. Elda inquired if the hours and rate were negotiable this year. I responded to Elda's inquiry confirming that the hours and rate are negotiable this year as were are in the renewal period, outside of the year 1 & year 2 award of the RFP. |
| Stacie Sherman, Auditor V | 03/12/2026 10:49 AM | Jennifer Roan, Partner, Adelfia | No | Stella Santos, Partner Adelfia | Suralink
jsroan-at-adelfiacpas.com sbsantos-at-adelfiacpas.com ssherman-at-auditor.illinois.gov | I sent Adelfia the final signed contract amendment for the FY24/25 compliance examination of the Executive Ethics Commission for their records. | |
| Stacie Sherman, Auditor V | 03/12/2026 11:05 AM | Michael Lawler, Partner, West & Co. | No | MLawler-at-westcpa.com
ssherman-at-auditor.illinois.gov | I asked Mike if West & Co. was still interested in performing the FY25/26 State Compliance Examination of the Illinois Racing Board. I also asked if the firm was independent and if there were any potential conflicts of interest. | ||
| Lisa Warden, Auditor V | 03/12/2026 11:10 AM | Jennifer Roan, Partner, Adelfia | No | Jennifer Roan 312-804-xxxx
Lisa Warden 217-370-xxxx | 13 minutes | Partner said the firm is interested and independent to perform the FY25/26 examination of the Department of Corrections. The firm will let me know how much early work they can complete by June 30. | |
| Stacie Sherman, Auditor V | 03/12/2026 11:11 AM | Michael Lawler, Partner, West & Co. | No | Mlawler-at-westcpa.com
ssherman-at-auditor.illinois.gov | Mike confirmed West & Co. is interested in performing the FY25/26 compliance examination of the Illinois Racing Board. He also confirmed their independence and lack of potential conflicts of interest. | ||
| Stacie Sherman, Auditor V | 03/12/2026 11:32 AM | Christine Torres, Partner, Crowe | No | Brandon Reed, Partner, Crowe | christine.torres-at-crowe.com
brandon.reed-at-crowe.com ssherman-at-auditor.illinois.gov | I asked Crowe if they are still interested in the FY26 Treasurer's engagements - Financial audits of the Illinois Funds and College Savings Program. I also asked them to confirm their independence and lack of potential conflicts of interest. | |
| Lisa Warden, Auditor V | 03/12/2026 11:40 AM | Elda Arriola, Partner, Adelfia | No | Earriola - at - rothcocpa.com
Lwarden - at - auditor.illinois.gov | n/a - email | Regarding the compliance only examinations of the Environmental Protection Agency, the Environmental Protection Trust Fund Commission, and the Pollution Control Board for the two years ending June 30, 2026: I responded to the partner that I'll need to review the firm's whole proposal in detail then I will discuss with her all the terms. I also asked if the partner is open and able to shift more work to Phase I if funding is available, and how many hours they would like to perform in Phase I. | |
| Lisa Warden, Auditor V | 03/12/2026 11:40 AM | Elda Arriola, Partner, Roth & Co | No | earriola - at - rothcocpa.com
lwarden - at - auditor.illinois.gov | n/a - email | Partner sent proposed audit hours by area broken out by audit phase for the compliance only examinations of the Environmental Protection Agency, the Environmental Protection Trust Fund Commission, and the Pollution Control Board for the two years ending June 30, 2026. The partner also asked if the hours and rate are negotiable. | |
| Lisa Warden, Auditor V | 03/12/2026 12:16 PM | Elda Arriola, Partner, Roth & Co | No | EArriola - at - rothcocpa.com
LWarden - at - auditor.illinois.gov | n/a - email | The partner stated if funding is available for Phase I, they can shift 200 more hours to Phase I for the compliance only examinations of the Environmental Protection Agency, the Environmental Protection Trust Fund Commission, and the Pollution Control Board for the two years ending June 30, 2026. | |
| Christian Cortes, Auditor IV | 03/12/2026 02:38 PM | Meredith Angel, Director, Sikich CPA LLC | No | N/A | E-mail:
ccortes-at-auditor.illinois.gov meredit.angel-at-sikich.com | N/A - E-mail | I asked if Sikich was interested and independent regarding the FY25/26 Compliance Examination of the Department of Insurance. |
| Christian Cortes, Auditor IV | 03/12/2026 02:52 PM | Ana Ausan, Partner, Adelfia LLC | No | N/A | E-mail:
ccortes-at-auditor.illinois.gov arausan-at-adelfiacpas.com | N/A - Email | I asked if Adelfia was interested and independent regarding the FY25/26 Compliance Examination of the Department of Financial and Professional Regulations. |
| Christian Cortes, Auditor IV | 03/12/2026 03:05 PM | Ana Ausan, Partner, Adelfia LLC | No | N/A | E-mail:
ccortes-at-auditor.illinois.gov arausan-at-adelfiacpas.com | N/A - Email | Ms. Ausan responded to my email and stated they are independent and are still interested in performing the upcoming FY25/26 compliance examination of the Department of Financial and Professional Regulation. |
| Stephanie Wildhaber, Auditor V | 03/12/2026 03:23 PM | Ryan Randolph, Director, Sikich | No | Email:
ryan.randolph-at-skich.com swildhaber-at-auditor.illinois.gov | I email Ryan and asked if Sikich is still independent and interested in performing the FY25/26 Compliance Examination of the Department of Commerce and Economic Opportunity. | ||
| Stephanie Wildhaber, Auditor V | 03/12/2026 03:25 PM | Elda Arriola, Partner, Roth & Co. | No | Email:
earriola-at-rothcocpa.com swildhaber-at-auditor.illinois.gov | I emailed Elda and asked if Roth & Co. is still independent and interested in performing the FY25/26 Compliance Examination of the Department of Children and Family Services. | ||
| Stephanie Wildhaber, Auditor V | 03/12/2026 03:31 PM | Elda Arriola, Partner, Roth & Co. | No | Email:
swildhaber-at-auditor.illinois.gov earriola-at-rothcocpa.com | Elda emailed me to let me know Roth & Co. is still independent and interested in performing the FY25/26 Compliance Examination of the Department of Children and Family Services. | ||
| Stephanie Wildhaber, Auditor V | 03/12/2026 04:28 PM | Ryan Randolph, Director, Sikich | No | Email:
swildhaber-at-auditor.illinois.gov ryan.randolph-at-sikich.com | N/A | Mr. Randolph stated the firm of Sikich is still independent and interested in performing the FY25/26 Compliance Examination of the Department of Commerce and Economic Opportunity. | |
| Christian Cortes, Auditor IV | 03/12/2026 04:40 PM | Meredith Angel, Director, Sikich CPA LLC | No | N/A | Email:
ccortes-at-auditor.illinois.gov meredith.angel-at-sikich.com | N/A - Email | Ms. Angel responded to my email and stated they are independent and are still interested in performing the upcoming FY25/26 compliance examination of the Department of Insurance. |
| Lisa Warden, Auditor V | 03/12/2026 07:05 PM | Jennifer Roan, Partner, Adelfia | No | Jennifer Roan jsroan - at - adelfiacpas.com
Lisa Warden lwarden - at - auditor.illinois.gov | n/a - email | Partner proposed number of hours and rate for Phases I and II of the FY25/26 examination of the Department of Corrections and a 4/6/25 start date. | |
| Jose Roa, Auditor V | 03/13/2026 09:36 AM | Brian Greko, Partner, Plante Moran PLLC | No | N/A | Called Brian 616-643-4094 José José 773-330-XXXX | 8 minutes | Called Firm to inquiry about Northeastern Illinois University FY26 financial audit, single audit, and compliance examination with and Expanded Information System Review. Firm stated they were independent and interested in performing engagement. Discussed some administrative items and that welcome letter will detail additional items for proposal and contracting. |
| Jose Roa, Auditor V | 03/13/2026 09:36 AM | Ana Ausan, Partner, Adelfia LLC | No | N/A | Phone: Ana 312-240-9500 José 773-330-XXXX | 8 minutes | Called Firm to inquiry about Governors State University FY26 financial audit, single audit, and compliance examination with an Expanded Information System Review. Firm stated they were independent and interested in performing engagement. Discussed some administrative items and that welcome letter will detail additional items for proposal/contracting. |
| Jose Roa, Auditor V | 03/13/2026 09:50 AM | Kelly Kirkman, Partner, RSM US LLP | No | N/A | Called Kelly 312-634-4407 José 773-330-XXXX | N/A | Called Firm to inquiry about Northern Illinois University FY26 financial audit, single audit, and compliance examination. Firm stated they were independent and interested in performing engagement. Discussed some administrative items and that welcome letter will detail additional items for proposal/contracting. |
| Jose Roa, Auditor V | 03/13/2026 09:58 AM | Christine Torres, Partner, Crowe LLP | No | N/A | Phone: Christine 630-706-2074 José 773-330-XXXX | 8 minutes | Called Firm to inquiry about Illinois Student Assistance Commission FY26 financial audits, compliance examination, and agreed upon procedures. Firm stated they were independent and interested in performing engagement. Discussed some administrative items and that welcome letter will detail additional items for proposal/contracting. |
| Jose Roa, Auditor V | 03/13/2026 10:15 AM | Paul Pelletier, Partner, Borschnack, Pelletier & Co. | No | N/A | Called Paul 815-933-1771 José 773-330-XXXX | 8 minutes | Called Firm to inquiry about Judicial Inquiry Board FY25/26 compliance examination. Firm stated they were independent and interested in performing engagement as proposed in RFP award. Discussed some administrative items and that welcome letter will detail additional items for proposal/contracting. |
| Stacie Sherman, Auditor V | 03/13/2026 11:00 AM | Heather Powell, Partner, Forvis Mazars | No | Microsoft Teams | 17 minutes | Heather and I discussed the upcoming FY26 Financial Audit of the Teachers Retirement System and FY26 Financial Audit, Single Audit and State Compliance Examination of Illinois State University. Heather and I specifically discussed entrance conferences, status meetings and early work for both engagements. Heather said Forvis is interested in both engagements and is independent and confirmed the lack of potential conflicts of interest. | |
| Quentin Kuntzman, Auditor V | 03/13/2026 11:30 AM | Mandy Merchant, Principal, CliftonLarsonAllen LLP | No | Kevin Rogers, Manager, CliftonLarsonAllen LLP | Email:
mandy.merchant-at-claconnect.com kevin-rogers-at-claconnect.com qkuntzman-at-auditor.illinois.gov | N/A - Email and response 17 minutes later | I contacted Mandy to confirm whether there were any changes in the firm's interest in performing and independence with respect to the FY26 Illinois Housing Development Authority Engagement (1 year financial audit, 1 year single audit, and 2 year compliance examination), which was initially discussed and confirmed on 10/8/25. Mandy replied confirming no changes in the firm's position from the 10/8/25 discussion. |
| Lisa Warden, Auditor V | 03/13/2026 03:36 PM | Jennifer Roan, Partner, Adelfia | No | Jennifer Roan jsroan - at - adelfiacpas.com
Lisa Warden lwarden - at - auditor.illinois.gov | n/a - email | I responded to the partner that I'll need to review the details of the firm's proposal before I can discuss their proposed hours and rate for the FY25/26 examination of the Dept of Corrections. | |
| Stacie Sherman, Auditor V | 03/13/2026 04:05 PM | Christine Torres, Partner, Crowe | No | Brandon Reed, Partner, Crowe | christine.torres-at-crowe.com
brandon.reed-at-crowe.com ssherman-at-crowe.com | Christine responded to my inquiry that Crowe is interested in the FY26 financial audits of the Office of the Treasurer - Illinois Funds and College Savings Program. She also said Crowe is independent and there are no potential conflicts of interest. | |
| Lisa Warden, Auditor V | 03/13/2026 04:34 PM | Jennifer Roan, Partner, Adelfia | No | JSroan - at - adelfiacpas.com
LWarden - at - auditor.illinois.gov | n/a - email | I asked the partner if the proposed phase I amount is the maximum they want to work in Phase I or if they would want to do more in Phase I for the FY25/26 examination of the Dept. of Corrections. | |
| Lisa Warden, Auditor V | 03/13/2026 04:41 PM | Jennifer Roan, Partner, Adelfia | No | jsroan - at - adelfiacpas.com
lwarden - at - auditor.illinois.gov | n/a - email | Partner stated the proposed Phase I amount is the maximum they want to perform by June 30, 2026 for the FY25/26 Dept of Corrections examination. | |
| Dennis Gibbons, Assistant Director | 03/14/2026 06:10 PM | Bill Sarb, Partner, RSM US LLP | No | Email
Bill: bill.sarb-at-rsmus.com Dennis: dgibbons-at-auditor.illinois.gov | I sent Bill the FY26 ISBI welcome letter and attachments. | ||
| Christian Cortes, Auditor IV | 03/16/2026 12:59 PM | Epifanio Sadural, Partner, Roth & Co | No | N/A | E-mail:
ccortes-at-auditor.illinois.gov esadural-at-rothcocpa.com | N/A - email | Epifanio requested we consider a rate adjustment for the FY25/26 compliance examination of the Department of Natural Resources. |
| Quentin Kuntzman, Auditor V | 03/16/2026 01:22 PM | Adam Pulley, Principal, CliftonLarsonAllen LLP | No | Kevin Rogers, Manager, CliftonLarsonAllen LLP
Brian Mateas, Signing Director, CliftonLarsonAllen LLP Justin Knorr, Director, CliftonLarsonAllen LLP | Email:
adam.pulley-at-claconnect.com kevin.rogers-at-claconnect.com brian.mateas-at-claconnect.com justin.knorr-at-claconnect.com qkuntzman-at-auditor.illinois.gov | N/A | Adam provided the firm's informal proposal for the FY25/26 Compliance Examination of the Illinois Gaming Board. |
| Emily Rivalland, Auditor IV | 03/16/2026 03:12 PM | Brain Greko, Partner, Plante & Moran | No | Email: brian.greko-at-plantemoran.com; erivalland-at-auditor.illinois.gov | N/A | Emailed the welcome letter for the FY26 single audit, financial audit, and state compliance examination for Eastern Illinois University to Brian. | |
| Emily Rivalland, Auditor IV | 03/16/2026 03:12 PM | Bill Sarb, Partner, RSM | No | Email: bill.sarb-at-rsmus.com; erivalland-at-auditor.illinois.gov | N/A | Emailed the welcome letter for the FY26 financial audit for the State Universities Retirement System to Bill. | |
| Reddy Bommareddi, Information Specialist V | 03/16/2026 04:23 PM | Aaron Donnelly, Partner, Roth | No | None | email: Aaron: adonnelly-at-rothcocpa.com; Reddy: rbommareddi-at-auditor.illinois.gov | I emailed the welcome letter for the FY26 single audit, financial audit, and state compliance examination for Chicago State University to Aaron. | |
| Reddy Bommareddi, Information Specialist V | 03/16/2026 04:23 PM | Jojo Sadural, Partner, Roth | No | Aaron Donnelly, Partner, Roth | Email: Jojo: esadural-at-rothcocpa.com; Aaron: adonnelly-at-rothcocpa.com; Reddy: rbommareddi-at-auditor.illinois.gov | N/A | I emailed the welcome letters for the FY 25 and FY26 State compliance examinations for Office of Comptroller Fiscal and Non-Fiscal Officer to Jojo. |
| Emily Rivalland, Auditor IV | 03/16/2026 04:40 PM | Epifanio Sadural, Partner, Roth & Co., LLP | No | Email: esadural-at-rothcocpa.com; erivalland-at-auditor.illinois.gov | N/A | Epifanio sent me his proposed rate for the ICF FY26 financial audit. | |
| Reddy Bommareddi, Information Specialist V | 03/16/2026 04:53 PM | Stella Santos, Partner, Adelfia | No | None | Email: Stella: sbsantos-at-adelfiacpas.com; Reddy: rbommareddi-at-auditor.illinois.gov | I emailed the welcome letter for the FY25 and FY26 State compliance examination for the Capital Development Board to Stella. | |
| Emily Rivalland, Auditor IV | 03/17/2026 10:03 AM | Epifanio Sadural, Partner, Roth & Co., LLP | No | Email: esadural-at-rothcocpa.com; erivalland-at-auditor.illinois.gov | N/A | I gave feedback on Epifanio's proposed rate for the FY26 ICF financial audit. | |
| Quentin Kuntzman, Auditor V | 03/17/2026 10:36 AM | Mandy Merchant, Principal, CliftonLarsonAllen LLP | No | Kevin Rogers, Manager, CliftonLarsonAllen LLP | Email:
mandy.merchant-at-claconnect.com kevin.rogers-at-claconnect.com qkuntzman-at-auditor.illinois.gov | N/A | I sent Mandy and Kevin the Welcome Letter and related attachments for the FY25/26 Illinois Housing Development Authority Engagement. |
| Emily Rivalland, Auditor IV | 03/17/2026 11:32 AM | Epifanio Sadural, Partner, Roth & Co., LLP | No | Email: esadural-at-rothcocpa.com; erivalland-at-auditor.illinois.gov | N/A | Epifanio proposed a new rate for the FY26 ICF financial audit. | |
| Christian Cortes, Auditor IV | 03/17/2026 02:39 PM | Epifanio Sadural, Partner, Roth & Co | No | N/A | E-mail:
ccortes-at-auditor.illinois.gov esadural-at-rothcocpa.com | N/A - Email | I responded to Epifanio's email about the FY25/26 Department of Natural Resources and asked him to put together the proposed rate and provide it to me with the informal proposal documents and discussion would occur as needed after I review the informal proposal. |
| Emily Rivalland, Auditor IV | 03/17/2026 04:09 PM | Epifanio Sadural, Partner, Roth & Co., LLP | No | Email: esadural-at-rothcocpa.com; erivalland-at-auditor.illinois.gov | N/A | Epifanio agreed to the proposed rate for the ICF FY26 financial audit. | |
| Emily Rivalland, Auditor IV | 03/17/2026 04:09 PM | Epifanio Sadural, Partner, Roth & Co., LLP | No | Email: esadural-at-rothcocpa.com; erivalland-at-auditor.illinois.gov | N/A | I offered a rate to Epifanio for the FY26 ICF financial audit. | |
| Quentin Kuntzman, Auditor V | 03/18/2026 10:27 AM | Adam Pulley, Principal, CliftonLarsonAllen LLP | No | Kevin Rogers, Manager, CliftonLarsonAllen LLP
Brian Mateas, Signing Director, CliftonLarsonAllen LLP Justin Knorr, Director, CliftonLarsonAllen LLP | Email:
adam.pulley-at-claconnect.com kevin.rogers-at-claconnect.com brian.mateas-at-claconnect.com justin.knorr-at-claconnect.com qkuntzman-at-auditor.illinois.gov | N/A - 3 emails over 1 hour | Upon reviewing the informal proposal documents for the FY25/26 Illinois Gaming Board engagement submitted by Adam on 3/16/26, I inquired with Adam about the firm's plans for renewing DHR Contract Number, which is set to expire in several weeks. I also noted a few errors in the firm's completion of the Disclosures and Conflicts of Interest Form. Adam responded that the firm is currently working on renewing their DHR Contract Number, and it is scheduled to be reviewed by the upcoming expiration date. Additionally, Adam provided a corrected Disclosures and Conflicts of Interest Form. I thanked Adam for the information regarding the firm's renewal of its DHR Contract Number and the corrected Disclosures and Conflicts of Interest Form. |
| Jose Roa, Auditor V | 03/18/2026 10:34 AM | Paul Pelletier, Partner, Borschnack, Pelletier & Co. | No | N/A | email and Suralink Paul ppelletier-at-bpc-cpa.com José jroa-at-auditor.illinois.gov | N/A | Sent welcome letter with contacting material to the Firm for the Judicial Inquiry Board FY25/26 compliance examination. |
| Jose Roa, Auditor V | 03/18/2026 10:55 AM | Christine Torres, Partner, Crowe LLP | No | N/A | Email and Suralink: Christine Christine.Torres- at -Crowe.com José jroa-at-auditor.illinois.gov | N/A | Sent welcome letter with contracting material to the Firm for the Illinois Student Assistance Commission FY26 financial audits, compliance examination, and agreed upon procedures. |
| Jose Roa, Auditor V | 03/18/2026 11:14 AM | Kelly Kirkman, Partner, RSM US LLP | No | N/A | Email and Suralink: Kelly Kelly.Kirkman-at-rsmus.com José jroa-at-auditor.illinois.gov | N/A | Sent welcome letter with contracting material to the Firm for the Northern Illinois University FY26 financial audit, single audit, and compliance examination. |
| Jose Roa, Auditor V | 03/18/2026 11:25 AM | Ana Ausan, Partner, Adelfia LLC | No | N/A | Email and Suralink: Ana arausan-at-adelfiacpas.com José jroa-at-auditor.illinois.gov | N/A | Sent welcome letter with contracting material to the Firm for the Governors State University FY26 financial audit, single audit, and compliance examination with an Expanded Information System Review. |
| Jose Roa, Auditor V | 03/18/2026 11:31 AM | Brian Greko, Partner, Plante Moran PLLC | No | N/A | Email and Suralink: Brian Brian.Greko-at-plantemoran.com José jroa-at-auditor.illinois.gov | N/A | Sent welcome letter with contracting material to the Firm for the Northeastern Illinois University FY26 financial audit, single audit, and compliance examination with and Expanded Information System Review. |
| Jeanne Tschaika, Auditor V | 03/18/2026 12:59 PM | Stella Marie Santos, Partner, Adelfia | No | N/A | Email: jtschaika-at-auditor.illinois.gov
sbsantos-at-adelfiacpas.com | I uploaded the Phase 1 and 2 contracts for the FY24 audit of ROE 4 to Suralink for signature. | |
| Jeanne Tschaika, Auditor V | 03/18/2026 01:50 PM | Stella Marie Santos, Partner, Adelfia | No | N/A | Email: jtschaika-at-auditor.illinois.gov
sbsantos-at-auditor.illinois.gov | Stella signed and returned the FY24 Phase 1 and 2 contracts for ROE 4 through Sharefile. | |
| Lisa Warden, Auditor V | 03/18/2026 09:23 PM | Jennifer Roan, Partner, Adelfia | No | jsroan - at - adelfiacpas.com
lwarden - at - auditor.illinois.gov | n/a - email | I sent the welcome letter and contracting forms in Suralink for the firm's use in preparing their informal proposal for the FY25/26 examination of the Dept. of Corrections. | |
| Lisa Warden, Auditor V | 03/18/2026 09:41 PM | Steven Bishop, Partner, Plante Moran | No | Steven.Bishop - at - plantemoran.com
LWarden - at - auditor.illinois.gov | n/a - email | I sent the welcome letter and contracting forms to the partner for the FY26 audit of Southern Illinois University and asked hi to let me know if he doesn't expect to be able to use $200,000 in Phase I. | |
| Jeanne Tschaika, Auditor V | 03/19/2026 09:02 AM | Stella Marie Santos, Partner, Adelfia | No | N/A | Email: sbsantos-at-adelfiacpas.com
jtschaika-at-auditor.illinois.gov | I uploaded the FY24 Phase 1 and 2 final signed contracts for ROE 4 to Suralink. | |
| Jeanne Tschaika, Auditor V | 03/19/2026 09:05 AM | Amy Sherwood, Partner Sikich | No | N/A | Email: jtschaika-at-auditor.illinois.gov
amy.sherwood-at-sikich.com | I uploaded the FY22 Phase 1 and 2 signed contracts for ROE 19 to Suralink. | |
| Emily Rivalland, Auditor IV | 03/19/2026 09:12 AM | Steven Bishop, Partner, Plante & Moran | No | Email: Steven.bishop-at-plantemoran.com; erivalland-at-auditor.illinois.gov; Suralink | N/A | Steven sent me contracting documents for the FY26 WIU engagement via Suralink. | |
| Lisa Warden, Auditor V | 03/19/2026 09:19 AM | Steven Bishop, Partner, Plante Moran | No | Steven.Bishop - at - plantemoran.com
LWarden - at - auditor.illinois.gov | n/a - email | Partner stated that $200,000 in Phase I for the FY26 audit of Southern Illinois University would be a heavy lift and he's still trying to determine what makes sense. | |
| Lisa Warden, Auditor V | 03/19/2026 09:25 AM | Steven Bishop, Partner, Plante Moran | No | Steven.Bishop - at - plantemoran.com
LWarden - at - auditor.illinois.gov | n/a - email | I asked the partner to let me know by early the next week when they think they'll be able to commence work on the FY26 Southern Illinois University financial audit and let me know his honest assessment of how much work he thinks they can reasonably do in Phase I by early next week. | |
| Quentin Kuntzman, Auditor V | 03/20/2026 08:57 AM | Amy Sherwood, Principal, Sikich CPA LLC | No | N/A | Email:
amy.sherwood-at-sikich.com qkuntzman-at-auditor.illinois.gov | N/A - email and response | Amy informed me she was waiting on some internal information that she expected to be available at the end of the month in order to prepared the firm's informal proposal documents for the FY26 Financial Audit of the Department of the State Lottery (State Lottery Fund), and that she plan to have the documents to me during the week of 4/6/26. I responded to Amy thanking her for the update. |
| Emily Rivalland, Auditor IV | 03/20/2026 09:55 AM | Bill Sarb, Partner, RSM | No | Email: bill.sarb-at-rsmus.com; erivalland-at-auditor.illinois.gov | N/A | I reminded Bill to send me some amended timetables for the SURS FY25 compliance examination and Special Funding Situation contract. | |
| Emily Rivalland, Auditor IV | 03/20/2026 12:55 PM | Brain Greko, Partner, Plante & Moran | No | Email: Brian.greko-at-plantemoran.com, erivalland-at-auditor.illinois.gov | N/A | I sent Brian the contract amendments for EIU over Suralink and notified him over email. | |
| Emily Rivalland, Auditor IV | 03/20/2026 01:14 PM | Brain Greko, Partner, Plante & Moran | No | Email: Brian.greko-at-plantemoran.com, erivalland-at-auditor.illinois.gov | N/A | Brian sent the signed EIU amendments to me via Suralink and notified me via email. | |
| Dennis Gibbons, Assistant Director | 03/21/2026 01:47 PM | Bill Sarb, Partner, RSM US LLP | No | Email
Bill: bill.sarb-at-rsmus.com Dennis: dgibbons-at-auditor.illinois.gov | I sent Bill the FY26 SERS, JRS, and GARS welcome letters and attachments. | ||
| Emily Rivalland, Auditor IV | 03/23/2026 10:40 AM | Brain Greko, Partner, Plante & Moran | No | Email: Brian.greko-at-plantemoran.com, erivalland-at-auditor.illinois.gov | N/A | I sent Brian the final signed amendment for the FY25 compliance examination of EIU. | |
| Quentin Kuntzman, Auditor V | 03/23/2026 12:36 PM | Kevin Rogers, Manager, CliftonLarsonAllen LLP | No | Mandy Merchant, Principal, CliftonLarsonAllen LLP | Email/LeapFile:
kevin.rogers-at-claconnect.com mandy.merchant-at-claconnect.com qkuntzman-at-auditor.illinois.gov | N/A | Kevin sent over the firm's informal proposal documents for the FY25/26 Illinois Housing Development Authority Engagement. |
| Emily Rivalland, Auditor IV | 03/23/2026 04:29 PM | Epifanio Sadural, Partner, Roth & Co., LLP | No | Email: esadural-at-rothcocpa.com; erivalland- at -auditor.illinois.gov; Suralink | N/A | Epifanio sent me contracting docs via Suralink for the ICF FY26 financial audit. | |
| Christian Cortes, Auditor IV | 03/23/2026 06:26 PM | Epifanio Sadural, Partner, Roth & Co | No | N/A | E-mail:
ccortes-at-auditor.illinois.gov esadural-at-rothcocpa.com | N/A - email | Epifanio provided the proposed rate and determination factors for the FY25/26 compliance examination of the Department of Natural Resources. |
| Lisa Warden, Auditor V | 03/24/2026 07:54 AM | Steven Bishop, Partner, Plante Moran | No | Steven.Bishop - at - plantemoran.com
LWarden - at - auditor.illinois.gov | n/a - email | Partner submitted informal proposal for the FY26 audit of Southern Illinois University. | |
| Stacie Sherman, Auditor V | 03/24/2026 11:44 AM | Aaron Donnelly, Partner, Roth & Co. | No | Elda Arriola, Partner, Roth & Co. | Adonnelly-at-Rothcocpa.com
Earriola-at-Rothcocpa.com ssherman-at-auditor.illinois.gov suralink | I sent Aaron and Elda the Welcome Letter and Appendix A documents for the FY25/26 compliance examination of the Illinois Department of Revenue. | |
| Emily Rivalland, Auditor IV | 03/24/2026 12:19 PM | Tiffany Floresca, Supervisor, Roth Co. | No | Epifanio Sadural, Partner, Roth Co. | Email: tfloresca-at-rothcocpa.com; esadural-at-rothcocpa.com; erivalland-at-auditor.illinois.gov | N/A | I asked Tiffany to provide some amended timetable dates for the FY25 IBHE contract amendment. |
| Emily Rivalland, Auditor IV | 03/24/2026 12:56 PM | Bill Sarb, Partner, RSM | No | Chad McCoy, Manager, RSM | Email: bill.sarb-at-rsmus.com ; chad.mccoy-at-rsmus.com; erivalland-at-auditor.illinois.gov | N/A | Bill provided me with the suggested amended timelines for the FY 25 SURS Special Funding Situation and Compliance Examination. |
| Emily Rivalland, Auditor IV | 03/24/2026 02:47 PM | Tiffany Floresca, Supervisor, Roth & Co. | No | Epifanio Sadural, Partner, Roth & Co. | Email: tfloresca-at-rothcocpa.com; esadural-at-rothcocpa.com; erivalland-at-auditor.illinois.gov | N/A | Tiffany provided me the suggested amended timelines for IBHE. |
| Christian Cortes, Auditor IV | 03/24/2026 04:13 PM | Epifanio Sadural, Partner, Roth & Co | No | N/A | E-mail:
ccortes-at-auditor.illinois.gov esadural-at-rothcocpa.com | N/A | I sent Epifanio the Welcome Letter and associated attachments for the FY25/26 Department of Natural Resources compliance engagement. |
| Stephanie Wildhaber, Auditor V | 03/24/2026 04:15 PM | Elda Arriola, Partner, Roth & Co. | No | Email:
swildhaber-at-auditor.illinois.gov earriola-at-rothcocpa.com | I sent the Welcome Letter to Elda for the FY25/26 Compliance Examination of the Department of Children and Family Services. | ||
| Christian Cortes, Auditor IV | 03/24/2026 04:20 PM | Ana Ausan, Partner, Adelfia LLC | No | N/A | E-mail:
ccortes-at-auditor.illinois.gov arausan-at-adelfiacpas.com | N/A | I sent Ana the Welcome Letter and associated attachments for the FY25/2 Department of Financial and Professional Regulation compliance engagement. |
| Quentin Kuntzman, Auditor V | 03/25/2026 08:45 AM | Kevin Rogers, Manager, CliftonLarsonAllen LLP | No | Mandy Merchant, Principal CliftonLarsonAllen LLP | Email:
kevin.rogers-at-claconnect.com mandy.merchant-at-claconnect.com qkuntzman-at-auditor.illinois.gov | N/A | I sent Kevin and Mandy questions related to the firm's proposal documents submitted for the FY25/26 Illinois Housing Development Authority Engagement. Specifically, I had questions on the allocation of hours proposed by audit area based on review of historical actual hours; I asked them to reallocate 250-300 hours from the Federal Compliance Testing area to other areas where prior actual hours were higher than proposed for and provided some examples. I also provided proposed edits to the Phase II Timetable for the FY26 Financial Audit. Lastly, I asked the them to split the combined Phase II timetable for the FY26 Single Audit and FY25/26 Compliance Examination into separate timetables and provided suggestions on edits to certain dates within the Phase II timetables. |
| Emily Rivalland, Auditor IV | 03/25/2026 09:19 AM | Bill Sarb, Partner, RSM | No | Chad McCoy, Manager, RSM | Email: bill.sarb-at-rsmus.com ; chad.mccoy-at-rsmus.com; erivalland-at-auditor.illinois.gov | N/A | I asked Bill to review some changes to the timetable he originally sent me for the SURS FY25 compliance examination and special funding situation. |
| Emily Rivalland, Auditor IV | 03/25/2026 09:28 AM | Bill Sarb, Partner, RSM | No | Chad McCoy, Manager, RSM | Email: bill.sarb-at-rsmus.com ; chad.mccoy-at-rsmus.com; erivalland-at-auditor.illinois.gov | N/A | Bill approved the changes made to the amended timetable for the FY25 SURS compliance examination and special funding situation. |
| Kenneth Matthews, Auditor IV | 03/25/2026 09:39 AM | Maria Balita, Partner, Maharlika CPA | No | Email
Maria: mfbalita-at-maharlikacpa.com Kenny: kjmatthews-at-auditor.illinois.gov | I sent Maria the Welcome Letter packet for the FY25/26 Department on Aging State Compliance Examination. | ||
| Kenneth Matthews, Auditor IV | 03/25/2026 10:02 AM | Ryan Randolph, Director, Sikich CPA LLC | No | Email
Ryan: ryan.randolph-at-sikich.com Kenny: kjmatthews-at-auditor.illinois.gov | Email sent and response received within 30 minutes | I sent Ryan the Welcome Letter Packet for the FY26 Department of Central Management Services Financial Audits. Ryan responded to confirm that he had received the files and that he would have the informal proposal submitted by April 10, 2026. | |
| Stacie Sherman, Auditor V | 03/25/2026 10:39 AM | Heather Powell, Partner, Forvis Mazars | No | heather.m.powell- at -us.forvismazars.com
ssherman-at-auditor.illinois.gov suralink | I emailed Heather the Welcome Letter and attachments for the FY26 financial audit of the Teachers' Retirement System. | ||
| Kenneth Matthews, Auditor IV | 03/25/2026 10:39 AM | Paul Pelletier, Partner, Borschnack, Pelletier, & Co. | No | Email
Paul: ppelletier-at-bpc-cpa.com Kenny: kjmatthews-at-auditor.illinois.gov | I sent Paul the Welcome Letter packet for the FY26 IMSA financial audit/compliance examination and IMSA Fund financial audit. | ||
| Quentin Kuntzman, Auditor V | 03/25/2026 10:48 AM | Elda Arriola, Partner, Roth & Co. LLP | No | N/A | Email/Suralink:
earriola-at-rothcocpa.com qkuntzman-at-auditor.illinois.gov | N/A - 3 emails over 4 hours | Elda provided me the firm's informal proposal documents for the FY25/26 DoIT Compliance Examination. I replied back to Elda with questions on the engagement timetable and proposed several revisions for her consideration. Elda responded and agreed to the proposed revisions to certain dates in the Phase II timetable. |
| Lisa Warden, Auditor V | 03/25/2026 11:00 AM | Steven Bishop, Partner, Plante Moran | No | Steven.Bishop - at - plantemoran.com
LWarden - at - auditor.illinois.gov | n/a - email | Partner submitted current standard certifications form for the FY26 audit of Southern Illinois University. | |
| Lisa Warden, Auditor V | 03/25/2026 11:49 AM | Steven Bishop, Partner, Plante Moran | No | Steven.Bishop - at - plantemoran.com
LWarden - at - auditor.illinois.gov | n/a - email | Requested standard certifications on the current form for the FY26 audit of Southern Illinois University. | |
| Lisa Warden, Auditor V | 03/25/2026 12:42 PM | Elda Arriola, Partner, Roth & Co. | No | EArriola - at - rothcocpa.com
LWarden - at - auditor.illinois.gov | n/a - email | I sent the welcome letter and contracting forms to the partner for the FY25/26 examinations of the Environmental Protection Agency, Environmental Protection Trust Fund Commission and Pollution Control Board. | |
| Stacie Sherman, Auditor V | 03/25/2026 01:44 PM | Heather Powell, Partner, Forvis Mazars | No | heather.m.powell-at-us.forvismazars.com
ssherman-at-auditor.illinois.gov suralink | I sent Heather the Welcome Letter and attachments for the FY26 financial audit, single audit and compliance examination of Illinois State University. | ||
| Lisa Warden, Auditor V | 03/25/2026 01:54 PM | Amy Sherwood, Principal, Sikich | No | Amy.Sherwood - at - sikich.com
LWarden - at - auditor.illinois.gov | n/a - email | I sent welcome letters and contracting forms to the firm for the FY2/26 examinations of the Office of the Attorney General and the Illinois State Board of Education. | |
| Stacie Sherman, Auditor V | 03/25/2026 02:58 PM | Heather Powell, Partner, Forvis Mazars | No | Heather.m.powell-at-us.forvismazars.com
ssherman-at-auditor.illinois.gov | Heather asked if we could use less early work hours than what was budget for the Teachers' Retirement FY26 financial audit. I told her the reduced early work hours would be fine after discussing with my Director. | ||
| Lisa Warden, Auditor V | 03/25/2026 03:23 PM | Steven Bishop, Partner, Plante Moran | No | Steven.Bishop - at - plantemoran.com
LWarden - at - auditor.illinois.gov | n/a - email | Asked partner to confirm firm and contract signatory information for the FY26 audit of Southern Illinois University. | |
| Stacie Sherman, Auditor V | 03/25/2026 03:27 PM | Christine Torres, Partner, Crowe | No | Brandon Reed, Partner, Crowe | christine.torres-at-crowe.com
brandon.reed-at-crowe.com ssherman-at-auditor.illinois.gov | I sent Christine a marked up Schedule 1 for the Office of the Treasurer - Nonfiscal Officer Responsibilities FY24/25 compliance examination based on the expected date of draft report. | |
| Lisa Warden, Auditor V | 03/25/2026 03:53 PM | Steven Bishop, Partner, Plante Moran | No | Steven.Bishop - at - plantemoran.com
LWarden - at - auditor.illinois.gov | n/a - email | Partner confirmed accuracy of firm and signatory information for FY26 audits of Southern Illinois University. | |
| Stephanie Wildhaber, Auditor V | 03/25/2026 04:25 PM | Stella Santos, Managing Partner, Adelfia | No | email:
swildhaber-at-auditor.illinois.gov sbsantos-at-adelfiacpas.com | I sent Stella the Welcome Letter for the FY25/26 Compliance Examination of the Illinois State Police. | ||
| Reddy Bommareddi, Information Specialist V | 03/25/2026 05:03 PM | Jojo Sadural, Partner, Roth | No | None | Email: Jojo: esadural-at-rothcocpa.com; Reddy: rbommareddi-at-auditor.illinois.gov | N/A | Jojo uploaded informal proposal documents for the Office of Comptroller- Non-Fiscal Officer compliance examination for the two years ending June 30, 2026. |
| Lisa Warden, Auditor V | 03/25/2026 05:25 PM | Jennifer Roan, Partner, Adelfia | No | jsroan - at - adelfiacpas.com
lwarden - at - auditor.illinois.gov | n/a - email | Firm submitted informal proposal for the FY25/26 compliance examination of the Dept. of Corrections. | |
| Lisa Warden, Auditor V | 03/25/2026 06:55 PM | Elda Arriola, Partner, Roth and Co | No | EArriola - at - rothcocpa.com
LWarden - at - auditor.illinois.gov | n/a - email | Firm submitted their informal proposal for the FY25/26 compliance examination of the Environmental Protection Agency, Environmental Protection Trust Fund Commission, and the Pollution Control Board. | |
| Lisa Warden, Auditor V | 03/26/2026 08:48 AM | Elda Arriola, Partner, Roth and Co | No | EArriola - at - rothcocpa.com
LWarden - at - auditor.illinois.gov | n/a - email | Partner provided additional information related to their informal proposal on the FY25/26 compliance examination of the Environmental Protection Agency, Environmental Protection Trust Fund Commission, and Pollution Control Board. | |
| Reddy Bommareddi, Information Specialist V | 03/26/2026 11:03 AM | Dan Sethness, Partner, RSM | No | None | Phone: Dan Sethness: 847-413-XXXX, Reddy: 217-558-XXXX | 2 minutes | Dan called and indicated he was planning on sending me the informal proposal of the University of Illinois for the year ending June 30, 2026 in a couple of days. He also indicated they were analyzing the impact of new federal audit changes to the single audit and GASB 103 changes to the FY26 audits. |
| Stephanie Wildhaber, Auditor V | 03/26/2026 03:07 PM | Ryan Randolph, Director, Sikich | No | Email:
swildhaber-at-auditor.illinois.gov ryan.randolph-at-sikich.com | I sent Ryan the Welcome Letter for the FY25/26 Compliance Examination of the Department of Commerce and Economic Opportunity. | ||
| Stephanie Wildhaber, Auditor V | 03/26/2026 03:26 PM | Stella Santos, Managing Partner, Adelfia | No | Email:
swildhaber-at-auditor.illinois.gov sbsantos-at-adelfiacpas.com | I sent Stella the Welcome Letter for the FY25/26 Compliance Examination of the Department of Juvenile Justice. | ||
| Christian Cortes, Auditor IV | 03/26/2026 03:34 PM | Epifanio Sadural, Partner, Roth & Co | No | N/A | E-mail:
ccortes-at-auditor.illinois.gov esadural-at-rothcocpa.com | N/A - Email | I responded to his inquiry on the status of the proposed rate and informed Epifanio his proposed rate for the FY25/26 compliance examination of the Department of Natural Resources has been approved. I also asked him to provide anticipated hours for phase I. |
| Christian Cortes, Auditor IV | 03/26/2026 03:57 PM | Epifanio Sadural, Partner, Roth & Co | No | N/A | Email:
ccortes-at-auditor.illinois.gov esadural-at-rothcocpa.com | N/A - email | Epifanio provided the anticipated phase I hours for the FY25/26 compliance examination of the Department of Natural Resources. |
| Jose Roa, Auditor V | 03/26/2026 09:10 PM | Kelly Kirkman, Partner, RSM US LLP | No | Dan Sethness, Partner, RSM US LLP | Email and Suralink: Kelly: Kelly.Kirkman-at-rsmus.com Dan: Dan.Sethness-at-rsmus.com José jroa-at-auditor.illinois.gov | N/A | Confirm timetable with the Firm for the Northern Illinois University FY25 compliance examination for contract amendment #2. |
| Christian Cortes, Auditor IV | 03/27/2026 12:00 AM | Meredith Angel, Director, Sikich CPA LLC | No | N/A | Email:
ccortes-at-auditor.illinois.gov mededith.angel-at-sikich.com | N/A - email | I sent Meredith the Welcome Letter and associated attachments for the FY25/26 Department of Insurance compliance engagement. |
| Reddy Bommareddi, Information Specialist V | 03/27/2026 08:16 AM | Jojo Sadural, Partner, Roth | No | None | Email: esadural-at-rothcocpa.com; rbommareddi-at-auditor.illinois.gov | Jojo uploaded informal proposal documents of the Office of Comptroller- Fiscal Officer for the two years ending June 30, 2026. | |
| Stephanie Wildhaber, Auditor V | 03/27/2026 10:12 AM | Elda Arriola, Partner, Roth & Co. | No | Suralink:
swildhaber-at-auditor.illinois.gov earriola-at-rothcocpa.com | Elda sent me the contract proposal for the FY 25/26 compliance examination of the Illinois Department of Children and Family Services. | ||
| Jose Roa, Auditor V | 03/27/2026 01:36 PM | Christine Torres, Partner, Crowe LLP | No | N/A | Email: Christine: Christine.Torres-at-Crowe.com José: jroa-at-auditor.illinois.gov | N/A | Confirmed hours, rates, and timetable with the Firm for the Illinois Student Assistance Commission FY26 financial audits, compliance examination, and agreed upon procedures. |
| Reddy Bommareddi, Information Specialist V | 03/27/2026 02:00 PM | Dan Sethness, Partner, RSM | No | None | Email: dan.sethness-at-rsmus.com; rbommareddi-at-auditor.illinois.gov | Dan has emailed me proposed hours for the financial audit, compliance examination and single audit of the University of Illinois for the year ended June 30, 2026 providing justification of new changes to the professional standards which required additional audit procedures. I responded back to Dan's email indicating the proposed hours were reasonable. | |
| Christian Cortes, Auditor IV | 03/27/2026 02:24 PM | Stella Santos, Managing Partner, Adelfia LLC | No | N/A | Email:
ccortes-at-auditor.illinois.gov sbsantos-at-adelfiacpas.com | N/A - email | I sent Stella the Welcome Letter and associated attachments for the FY25/26 Department of Transportation compliance engagement. |
| Stacie Sherman, Auditor V | 03/30/2026 07:46 AM | Michael Lawler, Partner, West & Co. | No | Mlawler-at-westcpa.com
ssherman-at-auditor.illinois.gov Suralink | Mike sent over the proposal information for the FY25/26 compliance examination of the Racing Board. | ||
| Quentin Kuntzman, Auditor V | 03/30/2026 10:57 AM | Adam Pulley, Principal, CliftonLarsonAllen LLP | No | N/A | Email/Suralink:
adam.pulley-at-claconnect.com qkuntzman-at-auditor.illinois.gov | N/A | I sent Adam the draft Phase I and Phase II contracts for the FY25/26 Illinois Gaming Board Compliance Examination for his review and signature. |
| Dennis Gibbons, Assistant Director | 03/30/2026 12:06 PM | Bill Sarb, Partner, RSM US LLP | No | Email
Bill: bill.sarb-at-rsmus.com Dennis: dgibbons-at-auditor.illinois.gov | I informed Bill about additional language the OAG was adding to the contracts for the FY26 cycle, for his general awareness. | ||
| Emily Rivalland, Auditor IV | 03/30/2026 12:09 PM | Steven Bishop, Partner, Plante & Moran | No | Email: steven.bishop-at-plantemoran.com; erivalland- at -auditor.illinois.gov; Suralink | N/A | I sent Steven the EIU FY26 contract documents for signature via Suralink. | |
| Stacie Sherman, Auditor V | 03/30/2026 01:01 PM | Heather Powell, Partner, Forvis Mazars | No | Heather.m.powell-at-us.forvismazars.com
ssherman-at-auditor.illinois.gov Suralink | Heather sent the proposal documents for the FY26 financial audit, single audit and State compliance examination of Illinois State University. | ||
| Reddy Bommareddi, Information Specialist V | 03/30/2026 01:30 PM | Jennifer Roan, Adelfia, Partner | No | Stella Santos, Mavie Valera | Email: jsroan-at-adelfiacpa.com; sbsantos-at-adelfiacpas.com; mbvalera-at-adelfiacpas.com; rbommareddi-at-auditor.illinois.com | Jennifer emailed me informal proposal documents of the Capital Development Board compliance examination for the two years ending June 30, 2026. | |
| Stacie Sherman, Auditor V | 03/30/2026 01:37 PM | Heather Powell, Partner, Forvis Mazars | No | Heather.m.powell-at-us.forvismazars.com
ssherman-at-auditor.illinois.gov suralink | Heather sent the proposal documents for the FY26 financial audit of the Teachers' Retirement System. | ||
| Stephanie Wildhaber, Auditor V | 03/30/2026 02:11 PM | Jennifer Roan, Partner, Adelfia | No | Email:
swildhaber-at-auditor.illinois.gov jsroan-at-adelfiacpas.com | Jennifer sent me the contract proposal for the FY25/26 compliance examination of the Illinois Department of Juvenile Justice. | ||
| Reddy Bommareddi, Information Specialist V | 03/30/2026 03:48 PM | Jojo Sadural, Partner, Roth | No | None | Email: esadural-at-rothcocpa.com; rbommareddi-at-auditor.illinois.gov | I have uploaded the Office of Comptroller FY26 compliance contracts of Fiscal and Non-Fiscal for firm signatures. | |
| Reddy Bommareddi, Information Specialist V | 03/30/2026 04:10 PM | Dan Sethness, Partner, RSM | No | None | Email: Dan.Sethness-at-rsmus.com; rbommareddi-at-auditor.illinois.gov | Dan emailed me the informal proposal documents of the University of Illinois - financial, compliance and single audit for the period ending June 30, 2026. | |
| Jose Roa, Auditor V | 03/30/2026 04:50 PM | Brian Greko, Partner, Plante Moran PLLC | No | N/A | Email & Suralink brian.greko-at-platemoran.com jroa-at-auditor.illinois.gov | N/A | Confirm timetable with the Firm for the Northeastern Illinois University FY25 compliance examination for contract amendment #1. |
| Reddy Bommareddi, Information Specialist V | 03/30/2026 05:21 PM | Jojo Sadural, Partner, Roth | No | None | Email: esadural-at-rothcocpa.com; rbommareddi-at-auditor.illinois.gov | Jojo uploaded the the Office of Comptroller FY26 compliance contracts of Fiscal and Non-Fiscal with firm signatures. | |
| Reddy Bommareddi, Information Specialist V | 03/31/2026 07:41 AM | Dan Sethness, Partner, RSM | No | None | Email: Dan.Sethness-at-rsmus.com; rbommareddi-at-auditor.illinois.gov | I have emailed Dan to inquire if right versions of contracts forms were used on the University of Illinois FY26 audits, and Dan indicated they used most recent version of contract forms. | |
| Quentin Kuntzman, Auditor V | 03/31/2026 07:50 AM | Elda Arriola, Partner, Roth & Co. LLP | No | N/A | Email/Suralink:
earriola-at-rothcocpa.com qkuntzman-at-auditor.illinois.gov | N/A | I sent Elda the draft Phase I and Phase II contracts for the FY25/26 DoIT Compliance Examination for her review and signature. |
| Stacie Sherman, Auditor V | 03/31/2026 08:14 AM | Christine Torres, Partner, Crowe | No | Brandon Reed, Partner, Crowe | christine.torres-at-crowe.com
brandon.reed-at-crowe.com Suralink | I sent Christine the amendment, for the FY24/25 compliance examination of the Office of the Treasurer - Nonfiscal Officer Responsibilities, for her review and approval. | |
| Jose Roa, Auditor V | 03/31/2026 08:35 AM | Kelly Kirkman, Partner, RSM US LLP | No | N/A | Email and Suralink: Kelly: Kelly.Kirkman-at-rsmus.com José jroa-at-auditor.illinois.gov | N/A | Sent contract amendment #2 to the Firm for the Northern Illinois University FY25 compliance examination for review and signature. |
| Emily Rivalland, Auditor IV | 03/31/2026 10:00 AM | Steven Bishop, Partner, Plante & Moran | No | Email: steven.bishop-at-plantemoran.com; erivalland-at-auditor.illinois.gov; Suralink | N/A | Steven sent me the signed WIU contracts via Suralink. | |
| Quentin Kuntzman, Auditor V | 03/31/2026 11:42 AM | Elda Arriola, Partner, Roth & Co. LLP | No | N/A | Email/Suralink:
earriola-at-rothcocpa.com qkuntzman-at-auditor.illinois.gov | N/A | Elda sent over the Phase I and Phase II FY25/26 DoIT Compliance Examination Contracts signed by the firm. |
| Jose Roa, Auditor V | 03/31/2026 01:34 PM | Brian Greko, Partner, Plante Moran PLLC | No | N/A | Email & Suralink brian.greko-at-platemoran.com jroa-at-auditor.illinois.gov | N/A | Sent contract amendment #1 to the Firm for the Northeastern Illinois University FY25 compliance examination for review and signature. |
| Lisa Warden, Auditor V | 03/31/2026 01:47 PM | Ana Ausan, Partner, Adelfia | No | Ana Ausan 312-451-xxxx
Lisa Warden 217-370-xxxx | 11 minutes | Discussed a timetable amendment for the FY24/25 examination of the Illinois General Assembly. Asked partner to send me proposed amended dates that would allow us to complete the House and Senate engagements by the end of April. | |
| Emily Rivalland, Auditor IV | 03/31/2026 02:51 PM | Epifanio Sadural, Partner, Roth & Co., LLP | No | Email: esadural-at-rothcocpa.com; erivalland-at-auditor.illinois.gov; Suralink | I sent Epifanio the final signed amendment for the FY25 Compliance Examination of IBHE. | ||
| Jose Roa, Auditor V | 03/31/2026 02:51 PM | Kelly Kirkman, Partner, RSM US LLP | No | N/A | Email and Suralink: Kelly Kelly.Kirkman-at-rsmus.com José jroa-at-auditor.illinois.gov | N/A | Discussed hours, rates, and timetable with the Firm for the Northern Illinois University FY26 financial audit, single audit, and compliance examination. |
| Quentin Kuntzman, Auditor V | 03/31/2026 02:54 PM | Elda Arriola, Partner, Roth & Co. LLP | No | N/A | Email/Suralink:
earriola-at-rothcocpa.com qkuntzman-at-auditor.illinois.gov | N/A | I sent Elda the final, signed Phase I and Phase II Contracts for the FY25/26 DoIT Compliance Examination. |
| Emily Rivalland, Auditor IV | 03/31/2026 02:54 PM | Bill Sarb, Partner, RSM | No | Email: bill.sarb-at-rsmus.com; erivalland-at-auditor.illinois.gov; Suralink | I sent Bill the final signed amendment for the FY25 Compliance Examination and Special Funding Situation of SURS. | ||
| Emily Rivalland, Auditor IV | 03/31/2026 02:57 PM | Steven Bishop, Partner, Plante & Moran | No | Email: steven.bishop-at-plantemoran.com; erivalland-at-auditor.illinois.gov; Suralink | I sent Steven the final signed phase I and phase II contracts for the FY26 Compliance Examination, Single Audit, & Financial Audit of WIU. | ||
| Reddy Bommareddi, Information Specialist V | 03/31/2026 03:33 PM | Dan Sethness, Partner, RSM | No | None | Email: Dan.Sethness-at-rsmus.com; rbommareddi-at-auditor.illinois.gov | I have uploaded the University of Illinois contracts of financial, compliance, and single audit for the year ending June 30, 2026 for RSM signatures. Dan signed the contracts and emailed those back to me. |