October
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 lapse period of
Fiscal Year 2008 ending August 31, 2008 and the first quarter of Fiscal Year
2009 ending September 30, 2008.
FISCAL MATTERS
FY 2008 – FINAL Appropriation Expended Balance |
|
GRF Operations: Personal
Services $ 5,055,877 $
5,055,876 $ 1 State
Retirement 838,027 838,024 3 Social
Security 382,500 377,513 4,987 Contractual
Services 912,219 713,106 199,113 Travel 80,000 47,949 32,051 Commodities 22,000 14,445 7,555 Printing 25,000 24,136 864 Equipment 188,077 188,077 0 EDP 120,000 118,779 1221 Telecommunications 75,000 50,769 24,231 Oper.
of Auto. Equip. 6,000 3,280 2,720 GRF
Operations Total $ 7,704,700 $ 7,431,954
$
272,746 Audit
Expense Fund Audits/Studies/Invest.
$
17,513,900 $15,815,549 $
1,698,351 |
FISCAL MATTERS (Continued)
FY 2009 – FIRST
QUARTER Appropriation Expended Obligated Balance |
|
GRF Operations: Personal
Services $ 4,999,687 $1,404,976 $ 0
$3,594,711 State Retirement 829,424 295,950 0 533,474 Social
Security 383,424 104,967 0 278,457 Contractual
Services 995,800 171,603 429,505 394,692 Travel 80,000 29,662 0 50,338 Commodities 22,000 1,120 0 20,880 Printing 25,000 0 7,120 17,880 Equipment 100,000 4,270 15,241 80,489 EDP 120,000 12,315 0 107,685 Telecommunications 75,000 4,945 0
70,055 Oper.
of Auto. Equip. 6,000 324
0
5,676 GRF Operations Total $ 7,636,335 $2,030,132 $ 451,866 $5,154,337 |
|
Audit Expense Fund Audits/Studies/Invest. $19,563.300 $1,199,265 $12,793,216 $5,570,819 |
PERSONNEL
PERSONNEL 07-01-08 Appointments Separations Transfers 09-30-08
|
CONTRACTS
During the first quarter of Fiscal
Year 2009 the Office of the Auditor General entered
into
one hundred nine financial/compliance audit contracts, fifty two performance
audit contracts, nine information systems contracts and twenty two
administrative contracts.
During
the first quarter of Fiscal Year 2009, OAG-sponsored training included:
§
Politics and Government
§
OAG Roundtable: July 08
§
Performance Audit Issues: July 08
§
§
Compliance Audit Issues Update: August 08
§
Compliance Audit Issues Update: 8/27/08
Additional
external-sponsored training in which OAG staff participated included:
§
2008 NASACT Annual Conference
§
Fraud Detection and Investigation for Government
Auditors
§
2008 NASACT Training Forum
§
§
Single Audit Workshop
§
Harnessing the Power of Emotional Intelligence
§
An Overview of Firewall Technology and Policy
Verification
§
Team-building, Mentoring, & Coaching Skills for Managers & Supervisors
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) |
Fall 2008 Winter 2008 Spring 2009 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 September 30, 2008, 43 fiscal
year 2007 audits had been released.
FINANCIAL AUDITS, SINGLE AUDITS AND COMPLIANCE ATTESTATION EXAMINATIONS
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) |
x |
x |
|
07-08-08 |
|
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) |
x |
|
|
07-08-08 |
|
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
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 |
|
|
x |
x |
|
07-24-08 |
|
|
x |
x |
|
07-24-08 |
|
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 |