Illinois Department of Public Aid 2001 Financial Audit

REPORT DIGEST

ILLINOIS DEPARTMENT OF PUBLIC AID
FINANCIAL AUDIT

For the Year Ended:
June 30, 2001

Release Date:
April 24, 2002

State of Illinois

Office of the Auditor General

WILLIAM G. HOLLAND

AUDITOR GENERAL

To obtain a copy of the Report contact:
Office of the Auditor General
Attn: Records Manager
Iles Park Plaza
740 E. Ash Street
Springfield, IL 62703

(217)782-6046 or TDD (217) 524-4646

This Report Digest is also available on
the worldwide web at
http://www.state.il.us/auditor

INTRODUCTION

We performed a financial audit of the Illinois Department of Public Aid for the year ended June 30, 2001. A two year compliance audit and a one year financial audit will be performed for the period ended June 30, 2002.

AUDITORS' OPINION

Our auditors expressed a qualified opinion on the Department's June 30, 2001 financial statements because the Department could not provide sufficient evidence that equipment items, totaling approximately $6 million existed and because the financial statements did not include the Child Support Enforcement Trust Funds #957, #1957, and #2957. The Trust Funds should be included in the financial statements in order to conform with accounting principles generally accepted in the United States of America.

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WILLIAM G. HOLLAND, Auditor General

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SPECIAL ASSISTANT AUDITORS

FPT&W, Ltd. were our special assistant auditors for this audit.

{Selected financial information is summarized on the next page.}

ILLINOIS DEPARTMENT OF PUBLIC AID
FINANCIAL AUDIT
For The Year Ended June 30, 2001

FINANCIAL INFORMATION (in thousands)	FY 2001	FY 2000
REVENUES (General Funds, accrual basis) Other taxes Federal government Licenses and fees Interest income Other revenues Total Revenues EXPENDITURES (General Funds, accrual basis) Health and social services Capital Outlays Total Expenditures OTHER SOURCES (USES) OF FINANCIAL RESOURCES (General Funds, accrual basis) Appropriation from State resources Operating transfers-in Operating transfers-out Receipts transmitted to State Treasury Net other sources (uses) of financial resources	$153,318 4,240,496 987 1,686 1,060,524 $5,457,011 $7,018,288 5,702 $7,023,990 $5,330,120 102,619 (103,582) (3,922,426) $1,406,731	$104,607 4,049,028 651 1,534 913,078 $5,068,898 $6,536,344 13,353 $6,549,697 $4,914,165 177,084 (189,001) (3,479,366) $1,422,882
SELECTED ACCOUNT BALANCES (General Funds, in thousands)	2001	2000
Cash and cash equivalents Taxes receivables, net Due from federal government Due from local government Other receivables, net Due from other funds Due from component units Unexpended appropriation Accounts payable and accrued liabilities Due to federal government Due to local government Due to other funds Due to component units Deferred revenue Fun Fund balance - reserved Fund balance - unreserved	$46,289 11,616 654,841 116,586 4,881 21,917 13,275 81,647 1,064,898 242 273 5,670 36,210 254,908 1,979 (413,128)	$109,059 9,457 819,122 102,756 6,952 32,030 10,566 46,552 1,050,131 233 66 8,545 23,325 79,238 2,758 (27,802)
AGENCY DIRECTOR(S)
During Audit Period: Ms. Jackie Garner Currently: Ms. Jackie Garner