October 15, 2007

 

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 on the operations of the Office of the Auditor General for the lapse period of Fiscal Year 2007 ending August 31, 2007 and the first quarter of Fiscal Year 2008 ending September 30, 2007.

 

 

 

 

 

 

 

FISCAL MATTERS

 

 

                                              FY 2007 – FINAL

 

                                             Appropriation                       Expended                           Balance

 

Personal Services                        $   4,537,123                      $  4,537,073                     $              50

State Retirement                                 523,565                            523,559                                       6

Social Security                                    340,300                            339,023                                 1,277

Contractual Services                           680,112                            674,524                                 5,588

Travel                                                  73,000                              68,987                                 4,013

Commodities                                        11,640                               6,896                                 4,744

Printing                                                25,000                              24,100                                   900

Equipment                                          124,360                            123,509                                   851

EDP                                                  116,000                            115,789                                   211

Telecommunications                             56,000                              52,406                                 3,594

Oper. of Auto. Equip.                             3,000                               2,172                                   828

Audits/Studies/Invest.*                   18,109,995                         16,406,900                                                                                               1,703,095

 

TOTAL                                   $24,600.095                    $22,874,938                       $1,725,157

 

*Audit Expense Fund

 

 

 

 

 

 

 

 

 

FISCAL  MATTERS

 

 

                                    FY 2008 – FIRST QUARTER

 

                                          Appropriation         Expended             Obligated              Balance

 

Personal Services                     $   4,500,000        $  1,228,157        $                  0           $  3,271,843            

State Retirement                              745,300              203,629                           0                 541,671

Social Security                                 344,300                93,489                           0                 250,811

Contractual Services                        736,200              179,574                  342,043                 214,583

Travel                                               80,000                  7,448                           0                   72,552

Commodities                                     16,640                    612                           0                   16,028

Printing                                             25,000                  7,685                           0                   17,315

Equipment                                         98,360                  5,673                           0                   92,687

EDP                                                 90,000                  8,203                     4,550                   77,247

Telecommunications                          75,000                  4,569                           0                  70,431

Oper. of Auto. Equip.                          6,000                    294                           0                    5,706

Audits/Studies/Invest.*                17,513,900              623,099              11,588,017              5,302,784

 

TOTAL                                $24,230,700       $ 2,362,432         $11,934,610          $9,933,658

 

*Audit Expense Fund

 

 

 

 

 

PERSONNEL

 

 

                                                           

PERSONNEL

 

                                07-01-07     Appointments      Separations      Transfers        09-30-07

 

Springfield                  77                      3                           2                     0                    78

Chicago                       10                      2                           3                     0                    09

 

TOTAL                       87                      5                           5                     0                    87

 

 

 

 

 

 

 

 

 

 

CONTRACTS

 

            During the first quarter of Fiscal Year 2008 the Office of the Auditor General entered

into one hundred three financial/compliance audit contracts, forty four performance audit contracts, ten  information systems audit contracts and eighteen administrative contracts.

 

 

 

 

TRAINING

 

During the first quarter of Fiscal Year 2008, OAG-sponsored training included: 

§         Compliance Audit Issues Update: July 07

§         Procurement Testing

§         Illinois OAG Audit Policies and Procedures

§         Effective Listening Skills

§         Audit Interviewing

§         2007 Governmental Accounting and Auditing Update DVD

§         Compliance Audit Issues Update: August 07

§         Internal Controls

§         Performance Audit Roundtable: September 2007

 

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

§         Performance Management and Reporting

§         2007 NASACT Annual Conference

§         NASACT 2007 Training Directors Forum

§         Illinois Digital Government Summit

§         The Reporting Landscape: An Overview of Payroll Issues at Year End

§         2007 NSAA IT Workshop & Conference

 

 

 

 

 

 

 

 

PERFORMANCE AUDITS

 

 

                                                PERFORMANCE AUDITS

                                                IN PROGRESS

 

 

                                              AUDITS

         ESTIMATED

RELEASE DATE

 

·         Audit of Pilsen-Little Village Community Mental Health Center, Inc. (House Resolution No. 1146) 

 

·         Study of Duplicate Programs (LAC No. 130)

 

·         Medicaid and Group Health Insurance Programs’ Compliance with the Prompt Payment Act and Department of Healthcare and Family Services’ Processing of Vendor Bills (LAC Nos. 136 and 137)

 

·         Management and Program Audit of the Illinois State Police’s Division of Forensic Services (House Resolution No. 451)

 

 

Fall 2007

 

 

Fall 2007

 

 

Spring 2008

 

 

 

 

Spring 2008

 

 

 

 

 

 

 

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 other 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.  There are 48 total audits to perform; 45 are of Regional Offices of Education and 3 are of Intermediate Service Centers.  As of September 30, 2007, 47 fiscal year 2006 audits had been released.

The following is a listing of financial audits, single audits and compliance attestation examinations for the period(s) ending June 30, 2006, September 30, 2006, December 31, 2006, and April 30, 2007.  This list also includes four compliance examinations pertaining to the CTA, RTA, Metra, and Pace for the year ended December 31, 2005.  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, 2006, SEPTEMBER 30, 2006, DECEMBER 31, 2006,

AND APRIL 30, 2007

 

         F = Financial Audits                          S = Single Audits                       C = Compliance Attestation Examinations

 

 

AGENCY

 

F

 

S

 

C

DATE

RELEASED

Attorney General

 

 

x

03-06-07

Capital Development Board

x

 

x

04-19-07

Chicago State University

x

 

 

03-20-07

Chicago State University

 

 

x

05-24-07

Chicago State University Foundation

x

 

 

02-21-07

Chicago Technology Park

x

x

x

03-22-07

Comptroller – Fiscal Officer

x

 

x

03-06-07

Comptroller – Non-Fiscal Officer

 

 

x

03-06-07

CTA (12/31/05)

 

 

x

03-15-07

Department on Aging

 

 

x

05-10-07

Department of Central Management Services

x

 

x

05-24-07

Department of Central Management Services                             (Deferred Compensation Plan) (12/31/06)

x

 

 

07-31-07

Department of Children and Family Services

x

 

x

04-12-07

Department of Commerce and Economic Opportunity

 

 

x

04-24-07

Department of Corrections – General Office  (includes
   Dept. of Juvenile Justice for the month ending 6-30-06)

x

 

x

06-20-07

Dept. of Corrections, Correctional Center – Big Muddy River

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Centralia

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Danville

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Decatur Womens

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Dixon

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Dwight

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – East Moline

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Graham

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Hill

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – IL River (Canton)

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Jacksonville

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Lawrence

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Lincoln

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Logan

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Menard

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Pinckneyville

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Pontiac

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Robinson

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Shawnee

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Sheridan

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Southwestern IL

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Stateville

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Tamms

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Taylorville

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Vandalia

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Vienna

 

 

x

06-20-07

Dept. of Corrections, Correctional Center – Western Illinois

 

 

x

06-20-07

Department of Corrections, Correctional Industries

x

 

x

06-20-07

Dept. of Corrections, IL Youth Center – Chicago

 

 

x

06-20-07

Dept. of Corrections, IL Youth Center – Harrisburg

 

 

x

06-20-07

Dept. of Corrections, IL Youth Center – Joliet

 

 

x

06-20-07

Dept. of  Corrections, IL Youth Center – Kewanee

 

 

x

06-20-07

Dept. of Corrections, IL Youth Center – Murphysboro

 

 

x

06-20-07

Dept. of Corrections, IL Youth Center – Pere Marquette

 

 

x

06-20-07

Dept. of Corrections, IL Youth Center – St. Charles

 

 

x

06-20-07

Dept. of Corrections, IL Youth Center – Warrenville

 

 

x

06-20-07

Department of Employment Security

x

 

 

04-03-07

Department of Financial and Professional Regulation

x

 

x

05-24-07

Department of Healthcare and Family Services

x

 

x

04-12-07

Department of Human Services

x

 

 

03-20-07

Department of Military Affairs

 

 

x

05-08-07

Department of Natural Resources

x

 

x

04-10-07

Department of Revenue

x

  

  x

03-29-07

Department of Revenue – Gaming Board

 

 

x

03-29-07

Department of State Police

 

 

x

04-03-07

Department of Transportation

x

 

x

03-20-07

Department of Veterans’ Affairs – General Office

 

 

x

04-19-07

Drycleaner Environmental Response Trust Fund Council

 

 

x

04-24-07

DuPage Water Commission (4/30/07)

 

 

 

 

East St. Louis Financial Advisory Authority

x

 

x

03-22-07

Eastern Illinois University

x

 

 

01-24-07

Eastern Illinois University

 

  x

x

03-20-07

Eastern Illinois University Alumni Association

x

 

 

11/29/06

Eastern Illinois University Foundation

x

 

 

11/29/06

Environmental Protection Agency

x

 

x

04-26-07

Environmental Protection Trust Fund Commission

 

 

x

04-26-07

Executive Ethics Commission

 

 

x

01-31-07

General Assembly – Retirement System

x

 

 

03-27-07

General Assembly – Retirement System

 

 

x

04-17-07

Governors State University

x

 

 

01-24-07

Governors State University

 

x

x

03-20-07

Governors State University Alumni Association

x

 

 

01-18-07

Governors State University Foundation

x

 

 

01-18-07

Historic Preservation Agency

 

 

x

05-08-07

Illinois Community College Board

 

 

x

04-03-07

Illinois Conservation Foundation

x

x

x

03-22-07

Illinois Finance Authority

x

 

 

03-22-07

Illinois Finance Authority

 

 

x

05-08-07

Illinois Housing Development Authority

x

 

 

11-16-06

Illinois Housing Development Authority

x

 

x

05-08-07

Illinois Mathematics and Science Academy

x

 

x

06-05-07

Illinois Mathematics and Science Academy Fund

x

 

 

04-10-07

Illinois Medical District Commission

x

 

x

04-26-07

Illinois Petroleum Resources Board

 

 

x

04-03-07

Illinois State Board of Investment

x

 

 

03-27-07

Illinois State Board of Investment

 

 

x

05-24-07

Illinois State Toll Highway Authority – 12/31/06

 

 

 

 

Illinois State University

x

 

 

03-20-07

Illinois State University

 

x

x

03-29-07

Illinois State University Foundation

x

 

 

01-24-07

Illinois State University Foundation

 

 

x

03-29-07

Illinois Student Assistance Commission

x

 

x

03-20-07

Illinois Student Assistance Commission

 

 

x

04-05-07

Illinois Student Assistance Commission                                     Designated Account Purchase Program

x

 

 

03-20-07

Illinois Student Assistance Commission – Prepaid Tuition

x

 

 

02-21-07

Illinois Veterans’ Home – Anna

 

 

x

04-19-07

Illinois Veterans’ Home – LaSalle

 

 

x

04-19-07

Illinois Veterans’ Home – Manteno

 

 

x

04-19-07

Illinois Veterans’ Home – Quincy

 

 

x

04-19-07

Illinois Violence Prevention Authority

 

 

x

02-21-07

Illinois  Workers’ Comp. Comm. – Self Insurer’s Fund

x

 

 

03-22-07

Joint Committee on Administrative Rules

 

 

x

02-15-07

Judges Retirement System

x

 

 

03-27-07

Judges Retirement System

 

 

x

04-17-07

Judicial Inquiry Board

 

 

x

04-24-07

Kankakee River Valley Area Airport Authority

x

 

x

04-10-07

Law Enforcement Training Standards Board

 

 

x

02-15-07

Legislative Ethics Commission

 

 

x

02-15-07

Legislative Information Systems

 

 

x

01-31-07

Legislative Inspector General

 

 

x

02-15-07

Metra (12/31/05)