July
15, 2008
Legislative
Audit Commission
622
Stratton Office Building
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 fourth quarter of
Fiscal Year 2008 ending June 30, 2008.
FISCAL MATTERS
|
FY 2008 – FOURTH
QUARTER Appropriation Expended Obligated Balance |
|
Personal Services $ 5,055,877 $ 5,055,876 $ 0 $ 1.00 State
Retirement 838,027 838,024 0 3.00 Social
Security 382,500 377,336 0 5,164 Contractual
Services 995,196 701,407 3,850 289,939 Travel 80,000 43,392 0 36,608 Commodities 22,000 7,812 0 14,188 Printing 25,000 24,061 0 939 Equipment 105,100 38,220 62,900 3,980 EDP 120,000 84,375 14,643 20,982 Telecommunications 75,000 42,336 0
32,664 Oper.
of Auto. Equip. 6,000 2,940 0 3,060 Audits/Studies/Invest.* 17,513,900 12,012,305 4,203,780 1,297,815 |
|
TOTAL $25,218,600 $19,228,084 $ 4,285,173 $1,705,343 *Audit Expense Fund |
PERSONNEL
PERSONNEL 04-01-08 Appointments Separations Transfers 06-30-08
|
CONTRACTS
During the fourth quarter of Fiscal
Year 2008 the Office of the Auditor General entered
into
ninety four compliance audit contracts, one performance audit contract, and one
information systems contract.
During
the fourth quarter of Fiscal Year 2008, OAG-sponsored training included:
§
OAG Roundtable: April 08
§
OAG Roundtable: May 08
§
2007 Yellow Book Changes for Performance Audits
§
Ethics
§
Sexual Harassment Prevention
§
OAG Roundtable: June 08
§
Additional
external-sponsored training in which OAG staff participated included:
§
Intermediate Single Audit Issues
§
MIAF Spring 2008 Meeting
§
2008 NSAA/NASC Joint Middle Management
Conference
§
State Government Forum
§
Business Continuity, Disaster Recovery and Incident
Management Recovery
§
Governmental Accounting Update
§
Office of University Audits Spring Seminar
§
The Anatomy of Ethical Slips in Government
§
Understanding IT Auditing in 10 Minutes
§
IT Risk Management and Policy Lifecycle
Management
§
2008 NSAA Annual Conference
PERFORMANCE
AUDITS
|
PERFORMANCE
AUDITS IN
PROGRESS
|
|
AUDITS |
ESTIMATED RELEASE
DATE |
|
·
Management and Program Audit of the Illinois
State Police’s Division of Forensic Services (House Resolution No. 451)
·
·
Program Audit of the Dept. of Human Services’
Office of Inspector General (P.A.
93-636)
·
State Beverage Vending and Pouring Contract (House Resolution No. 862)
·
·
State Moneys Provided By or Through State
Agencies to Heartland Human Services (House Resolution No. 1307)
·
Coal Development
Fund (House Resolution 1076)
·
Long Term Care
Eligibility Determination Standards and Procedures (House Resolution 1295) |
Summer 2008
Summer 2008 Winter 2008 Winter 2008 Spring 2009
Spring 2009
Spring 2009 Spring 2009 |
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 June 30, 2008, 34 fiscal year 2007
audits had been released.
The following is a listing of financial audits, single audits and compliance attestation examinations for the period(s) ending April 30, 2007, June 30, 2007, September 30, 2007, and December 31, 2007. 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 APRIL
30, 2007, JUNE 30, 2007, SEPTEMBER 30, 2007, AND DECEMBER
31, 2007. |
F = Financial C = Compliance Attestation Examinations S = Single Audits
|
AGENCY |
F |
C |
S |
DATE RELEASED |
|
Architect of the Capital |
|
x |
|
03-04-08 |
|
Arts Council |
|
x |
|
02-14-08 |
|
Arts Council Foundation |
x |
x |
|
02-14-08 |
|
Attorney Registration and
Disciplinary Commission (12/31/07) |
|
|
|
|
|
Board of Admissions to the
Bar (9/30/07) |
x |
x |
|
04-24-08 |
|
Board of Examiners |
|
x |
|
05-22-08 |
|
Board of Higher Education |
|
x |
|
04-01-08 |
|
Capital Development Board |
x |
|
|
01-31-08 |
|
|
x |
|
|
04-10-08 |
|
|
|
x |
x |
05-15-08 |
|
|
x |
x |
|
01-24-08 |
|
|
x |
x |
|
05-20-08 |
|
Civil Service Commission |
|
x |
|
01-31-08 |
|
Commission on Government
Forecasting and Accountability |
|
x |
|
01-17-08 |
|
Comptroller – Fiscal
Officer |
x |
|
|
01-03-08 |
|
Comptroller – Fiscal
Officer |
|
x |
|
03-06-08 |
|
Correctional Industries |
x |
|
|
05-20-08 |
|
Court of Claims |
|
x |
|
04-03-08 |
|
Criminal Justice
Information Authority & IL Integrated Justice Information System |
|
x |
|
04-10-08 |
|
DCMS – Deferred
Compensation Plan – (12/31/07) |
|
|
|
|
|
Deaf and Hard of Hearing
Commission |
|
x |
|
04-10-08 |
|
Department of Agriculture |
|
x |
|
06-05-08 |
|
Department of Central
Management Services |
x |
x |
|
05-28-08 |
|
Department of Children and
Family Services |
x |
x |
|
05-20-08 |
|
Department of Employment
Security |
x |
|
|
02-20-08 |
|
Department of Employment
Security |
|
x |
|
05-20-08 |
|
Department of Financial and
Professional Regulation |
x |
x |
|
05-22-08 |
|
Department of Healthcare
and Family Services |
x |
x |
|
06-18-08 |
|
Department of Healthcare
and Family Services – Local
Government Health Insurance Reserve Fund |
x |
|
|
06-18-08 |
|
Department of Healthcare
and Family Services – Teacher Health Insurance Security Fund |
x |
|
|
06-18-08 |
|
Department of Healthcare
and Family Services – Community
College Health Insurance Security Fund |
x |
|
|
06-18-08 |
|
Department of Human Rights |
|
x |
|
04-01-08 |
|
Department of Human
Services - Central Office and |
x |
x |
|
06-12-08 |
|
Dept. of Human Services –
|
|
x |
|
06-12-08 |
|
Dept. of Human Services – Center
for Rehabilitation & Education |
|
x |
|
06-12-08 |
|
Dept. of Human Services –
|
|
x |
|
06-12-08 |
|
Dept. of Human Services -
|
|
x |
|
06-12-08 |
|
Dept. of Human Services - Choate
Mental |
|
x |
|
06-12-08 |
|
Dept. of Human Services –
|
|
x |
|
06-12-08 |
|
Dept. of Human Services – Fox
Developmental Center |
|
x |
|
06-12-08 |
|
Dept. of Human Services - Howe
Developmental Center |
|
x |
|
06-12-08 |
|
Dept. of Human Services -
|
|
x |
|
06-12-08 |
|
Dept. of Human Services – Kiley
Developmental Center |
|
x |
|
06-12-08 |
|
Dept. of Human Services – Ludeman
Developmental Center |
|
x |
|
06-12-08 |
|
Dept. of Human Services – Mabley
Developmental Center |
|
x |
|
06-12-08 |
|
Dept. of Human Services - Madden
Mental |
|
x |
|
06-12-08 |
|
Dept. of Human Services – McFarland
Mental |
|
x |
|
06-12-08 |
|
Dept. of Human Services – |
|
x |
|
06-12-08 |
|
Dept. of Human Services - Rushville Treatment Detention
Facility |
|
x |
|
06-12-08 |
|
Dept. of Human Services – School
for the Deaf |
|
x |
|
02-20-08 |
|
Dept. of Human Services – School
for the Visually Impaired |
|
x |
|
02-20-08 |
|
Dept. of Human Services – Shapiro
Developmental Center |
|
x |
|
06-12-08 |
|
Dept. of Human Services - Singer Mental Health
and Developmental Center |
|
x |
|
06-12-08 |
|
Dept. of Human Services – Tinley
Park Mental |
|
x |
|
06-12-08 |
|
Department of Labor |
|
x |
|
04-03-08 |
|
Department of Natural
Resources (Capital Asset Account) |
x |
|
|
02-07-08 |
|
Department of Public Health |
|
x |
|
03-25-08 |
|
Department of Revenue |
x |
x |
|
05-20-08 |
|
Department of
Transportation |
x |
x |
|
05-08-08 |
|
Drycleaner Environmental
Response Trust Fund Council |
|
x |
|
05-22-08 |
|
DuPage Water Commission |
x |
x |
|
10-18-07 |
|
|
|
x |
|
06-05-08 |
|
Eastern |
x |
x |
x |
05-15-08 |
|
Emergency Management Agency |
|
x |
|
02-20-08 |
|
Environmental Protection
Agency (Water Revolving Fund) |
x |
|
|
02-26-08 |
|
Executive Office of
Inspector General |
|
x |
|
02-20-08 |
|
General Assembly – Senate |
|
x |
|
03-04-08 |
|
General Assembly – House |
|
x |
|
03-04-08 |
|
General Assembly Retirement
System |
x |
|
|
03-04-08 |
|
General Assembly Retirement
System |
|
x |
|
04-30-08 |
|
Governors Office of
Management and Budget |
x |
x |
|
05-28-08 |
|
|
x |
|
|
03-04-08 |
|
|
|
x |
x |
03-25-08 |
|
|
x |
x |
|
01-31-08 |
|
|
x |
x |
|
01-31-08 |
|
Guardianship and Advocacy
Commission |
|
x |
|
03-25-08 |
|
Human Rights Commission |
|
x |
|
02-14-08 |
|
Illinois
Commerce Commission |
|
x |
|
05-22-08 |
|
Illinois
Conservation Foundation |
x |
x |
x |
02-26-08 |
|
Illinois
Educational Labor Relations Board |
|
x |
|
02-07-08 |
|
Illinois
Environmental Protection Agency (Fund 270) |
|
x |
|
|
|
Illinois
Finance Authority |
x |
|
|
02-14-08 |
|
|
|
x |
x |
05-20-08 |
|
Illinois Grain Insurance
Corporation |
x |
x |
|
04-10-08 |
|
|
|
x |
|
03-27-08 |
|
|
x |
|
|
11-08-07 |
|
|
|
x |
x |
05-08-08 |
|
|
|
x |
|
03-13-08 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Illinois
Council on Developmental Disabilities |
|
x |
|
01-31-08 |
|
|
|
x |
|
06-05-08 |
|
|
x |
|
|
02-07-08 |
|
|
|
x |
x |
03-27-08 |
|
|
x |
|
|
01-24-08 |
|
|
x |
x |
|
04-30-08 |
|
|
x |
|
|
03-06-08 |
|
|
x |
|
|
03-06-08 |
|
|
|
x |
|
04-24-08 |
|
Judges Retirement System |
x |
|
|
03-04-08 |
|
Judges Retirement System |
|
x |
|
04-30-08 |
|
|
|
x |
|
05-28-08 |
|
Legislative Audit
Commission |
|
x |
|
01-17-08 |
|
Legislative Printing Unit |
|
x |
|
01-17-08 |
|
Legislative Reference
Bureau |
|
x |
|
05-22-08 |
|
Legislative Research Unit |
|
x |
|
03-06-08 |
|
Literacy Foundation |
x |
x |
|
02-20-08 |
|
Medical District Commission |
x |
x |
|
05-20-08 |
|
Medical District Commission
at |
|
x |
|
01-03-08 |
|
Metro. Pier and Exposition
Authority |
|
x |
|
05-01-08 |
|
Northeastern |
x |
x |
x |
01-24-08 |
|
Northeastern |
x |
x |
|
11-15-07 |
|
Northern |
x |
|
|
03-25-08 |
|
Northern |
|
x |
x |
05-22-08 |
|
Northern |
x |
|
|
03-25-08 |
|
Northern |
x |
|
|
03-25-08 |
|
Office of the Governor |
|
x |
|
05-22-08 |
|
Office of the Lieutenant
Governor |
|
x |
|
02-07-08 |
|
Secretary of State |
x |
x |
|
06-05-08 |
|
Southern |
x |
|
|
03-25-08 |
|
Southern |
|
x |