October 15, 2009
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 of the operations of the Office of the Auditor General for the lapse period of Fiscal Year 2009 ending August 31, 2009 and the first quarter of fiscal year 2010 ending September 30, 2009.
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FISCAL MATTERS |
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FY 2009 – FINAL |
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Appropriation |
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Expended |
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Balance |
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GRF Operations: |
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Personal Services |
$5,606,333 |
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$5,606,333 |
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$0 |
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State Retirement |
$1,574,424 |
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$1,180,889 |
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$393,535 |
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Social Security |
$412,045 |
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$412,044 |
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$1 |
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Contractual Services |
$856,127 |
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$734,527 |
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$121,600 |
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Travel |
$49,406 |
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$49,406 |
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$0 |
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Commodities |
$22,000 |
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$10,894 |
|
$11,106 |
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Printing |
$25,000 |
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$22,107 |
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$2,893 |
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Equipment |
$100,000 |
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$98,892 |
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$1,108 |
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EDP |
$120,000 |
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$102,482 |
|
$17,518 |
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Telecommunications |
$75,000 |
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$71,222 |
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$3,778 |
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Oper. Of Auto. Equip. |
$6,000 |
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$2,452 |
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$3,548 |
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GRF Operations
Total |
$8,846,335 |
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$8,291,248 |
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$555,087 |
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Audit Expense Fund |
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Audit/Studies/Invest. |
$19,563,300 |
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$17,095,562 |
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$2,467,738 |
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FISCAL MATTERS |
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FY 2010 – FIRST
QUARTER |
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Appropriation |
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Expended |
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Obligated |
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Balance |
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GRF Operations: |
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Personal Services |
$4,999,700 |
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$1,421,228 |
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$0 |
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3,578,472 |
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Social Security |
$383,500 |
|
$104,808 |
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$0 |
|
278,692 |
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Operations |
$1,423,800 |
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$189,029 |
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$438,451 |
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796,320 |
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GRF Oper Total |
$6,807,000 |
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$1,715,065 |
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$438,451 |
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$4,653,484 |
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Audit Expense Fund |
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Audit/Studies/Invest. |
$22,339,103 |
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$1,463,474 |
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$11,535,073 |
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$9,340,556 |
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PERSONNEL |
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PERSONNEL |
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07/01/2009 |
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Appointments |
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Separations |
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Transfers |
09/30/2009 |
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|
87 |
|
1 |
|
1 |
|
0 |
|
87 |
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|
|
13 |
|
0 |
|
0 |
|
0 |
|
13 |
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|
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|
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TOTAL |
100 |
|
1 |
|
1 |
|
0 |
|
100 |
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CONTRACTS |
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During the first
quarter of Fiscal Year 2009, the Office of the Auditor General entered into seventy-six
compliance audit contracts, forty-eight performance audit contracts, seven
EDP contracts, and eighteen administrative contracts. |
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TRAINING |
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During the first
quarter of Fiscal Year 2010, OAG-sponsored training included: |
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l |
Professional
Writing for the OAG |
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l |
OAG Audit Issues
Update: Spring 09 |
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l |
OAG Accounting and
Auditing Trivia Challenge |
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l |
OAG Roundtable: July 09 |
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l |
Contractual
Services |
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l |
Performance Audit
Roundtable |
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l |
Lessons Learned
from an OAG Compliance Audit |
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l |
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l |
Excel for Auditors |
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Additional
external-sponsored training in which OAG staff participated included: |
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l |
Forensic
Accounting & Auditing Techniques |
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l |
Accounting Update |
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l |
American Recovery
and Reinvestment Act |
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l |
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l |
Fall 2009
Midwestern Intergovernmental Audit Forum |
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l |
Common Security
Mistakes |
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l |
Team-building,
Mentoring, & Coaching Skills for Managers & Supervisors |
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PERFORMANCE AUDITS |
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PERFORMANCE
AUDITS |
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IN
PROGRESS |
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AUDITS |
ESTIMATED RELEASE DATE |
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l |
Follow-up on the Implementation of Recommendations |
Fall 2009 |
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Contained in 2007 Performance Audit of Transit Agencies |
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of |
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l |
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Fall 2009 |
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Development Funds (P.A. 90-813) |
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l |
Civil Service Commission (House Resolution No. 140) |
Spring 2010 |
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l |
All Kids (P.A. 95-985) |
Spring 2010 |
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REGIONAL OFFICES OF EDUCATION AUDITS |
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Public Act 92-544, effective June 12, 2002, gave the Office of the Auditor
General the |
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responsibility for the conduct of annual audits of the financial
statements of all accounts, funds |
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and the moneys in the care, custody or control of the regional
superintendent of schools of |
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each educational service region in the State. Previously, these audits were the
responsibility |
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of the |
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Regional Offices of Education and 3 are of Intermediate Service Centers. As of September 30, 2009, |
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44 fiscal year 2008 audits have been released. |
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FINANCIAL AUDITS, SINGLE AUDITS AND |
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COMPLIANCE ATTESTATION EXAMINATIONS |
The following is a listing of
financial audits, single audits and compliance attestation examinations for the
period(s) ending June 30, 2008, and December 31, 2008.
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FINANCIAL
AUDITS, SINGLE AUDITS AND COMPLIANCE |
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ATTESTATION
EXAMINATIONS FOR THE PERIOD(S) ENDING |
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JUNE 30, 2008,
AND DECEMBER 31, 2008 |
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F =
Financial Audits |
C = Compliance Attestation Examinations |
S = Single
Audits |
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AGENCY |
F |
C |
S |
DATE
RELEASED |
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Attorney General |
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X |
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01-08-09 |
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Capital
Development Board |
X |
X |
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02-11-09 |
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X |
X |
X |
05-14-09 |
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X |
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12-18-08 |
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Chicago Technology
Park Corporation |
X |
X |
X |
04-02-09 |
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Comptroller - Fiscal Officer Responsibilities |
X |
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01-29-09 |
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Comptroller - Fiscal Officer Responsibilities |
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X |
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02-26-09 |
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Comptroller - Non-Fiscal Officer |
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X |
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05-07-09 |
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Department on
Aging |
|
X |
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04-21-09 |
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Department of
Central Management Services |
X |
X |
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06-04-09 |
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Department of
Central Management Services |
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(Deferred
Compensation Plan) |
X |
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07-30-09 |
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Department of
Children and Family Services |
X |
X |
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06-25-09 |
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Department of
Commerce and Economic |
|
X |
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05-28-09 |
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Department of
Corrections - General Office |
X |
X |
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08-06-09 |
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Dept. of
Corrections, Correctional Center - |
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X |
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08-06-09 |
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Dept. of
Corrections, Correctional Center - |
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X |
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08-06-09 |
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Dept. of
Corrections, Correctional Center - |
|
X |
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08-06-09 |
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Dept. of
Corrections, Correctional Center - |
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X |
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08-06-09 |
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Dept. of
Corrections, Correctional Center - |
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X |
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08-06-09 |
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Dept. of
Corrections, Correctional Center - Dwight |
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X |
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08-06-09 |
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Dept. of
Corrections, Correctional Center - |
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X |
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08-06-09 |
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Dept. of Corrections,
Correctional Center - Graham |
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X |
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08-06-09 |
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FINANCIAL AUDITS, SINGLE AUDITS AND |
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COMPLIANCE ATTESTATION EXAMINATIONS |
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AGENCY |
F |
C |
S |
DATE
RELEASED |
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Dept. of
Corrections, Correctional Center - Hill |
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X |
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08-06-09 |
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Dept. of
Corrections, Correctional Center - IL River ( |
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X |
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08-06-09 |
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Dept. of
Corrections, Correctional Center - |
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X |
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08-06-09 |
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Dept. of
Corrections, Correctional Center - |
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X |
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08-06-09 |
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Dept. of
Corrections, Correctional Center - |
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X |
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08-06-09 |
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Dept. of
Corrections, Correctional Center - |
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X |
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08-06-09 |
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Dept. of
Corrections, Correctional Center - Menard |
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X |
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08-06-09 |
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Dept. of
Corrections, Correctional Center - Pinckneyville |
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X |
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08-06-09 |
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Dept. of
Corrections, Correctional Center - |
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X |
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08-06-09 |
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Dept. of
Corrections, Correctional Center - Robinson |
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X |
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08-06-09 |
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Dept. of
Corrections, Correctional Center - |
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X |
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08-06-09 |
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Dept. of
Corrections, Correctional Center - |
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X |
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08-06-09 |
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Dept. of
Corrections, Correctional Center - |
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X |
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08-06-09 |
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Dept. of
Corrections, Correctional Center - Stateville |
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X |
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08-06-09 |
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Dept. of
Corrections, Correctional Center - Tamms |
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X |
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08-06-09 |
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Dept. of
Corrections, Correctional Center - Taylorville |
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X |
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08-06-09 |
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Dept. of
Corrections, Correctional Center - Thomson |
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X |
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08-06-09 |
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Dept. of
Corrections, Correctional Center - Vandalia |
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X |
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08-06-09 |
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Dept. of
Corrections, Correctional Center - |
|
X |
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08-06-09 |
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Dept. of
Corrections, Correctional Center - |
|
X |
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08-06-09 |
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Department of Corrections,
Correctional Industries |
X |
X |
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08-06-09 |
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|
X |
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09-08-09 |
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|
X |
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09-08-09 |
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|
X |
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09-08-09 |
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|
X |
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09-08-09 |
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|
X |
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09-08-09 |
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|
X |
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09-08-09 |
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|
X |
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09-08-09 |
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|
X |
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09-08-09 |
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Department of
Employment Security |
X |
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04-30-09 |
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FINANCIAL AUDITS, SINGLE AUDITS AND |
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COMPLIANCE ATTESTATION EXAMINATIONS |
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AGENCY |
F |
C |
S |
DATE
RELEASED |
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Department of
Financial and Professional Regulation |
X |
X |
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06-11-09 |
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Department of
Healthcare and Family Services |
X |
X |
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07-08-09 |
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|
Department of
Healthcare and Family Services |
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- Teacher Health Insurance Security Fund |
X |
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07-08-09 |
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Department of
Healthcare and Family Services |
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- Local Government Health Insurance
Reserve Fund |
X |
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07-08-09 |
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Department of
Healthcare and Family Services |
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- Community College Health Insurance
Reserve Fund |
X |
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07-08-09 |
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Department of
Human Services |
X |
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04-02-09 |
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Department of
Juvenile Justice |
|
X |
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09-08-09 |
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Department of
Military Affairs |
|
X |
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06-30-09 |
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Department of
Natural Resources |
X |
X |
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06-11-09 |
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Department of
Revenue |
X |
X |
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07-08-09 |
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Department of
State Police |
|
X |
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07-08-09 |
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Department of
Transportation |
X |
X |
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06-04-09 |
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Department of
Veteran's Affairs - General Office |
|
X |
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06-25-09 |
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|
Drycleaner
Environmental Response Trust Fund Council |
|
X |
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04-02-09 |
|
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|
X |
X |
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04-02-09 |
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Eastern |
X |
X |
X |
05-14-09 |
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Environmental
Protection Agency |
X |
X |
|
03-05-09 |
|
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Environmental
Protection Trust Fund Commission |
|
X |
|
03-05-09 |
|
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Executive Ethics
Commission |
|
X |
|
01-08-09 |
|
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General Assembly
- Retirement Systems |
X |
|
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01-15-09 |
|
|
General Assembly
- Retirement Systems |
|
X |
|
05-21-09 |
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|
|
X |
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|
03-05-09 |
|
|
|
|
X |
X |
03-26-09 |
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|
|
X |
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12-18-08 |
|
|
|
X |
|
|
01-22-09 |
|
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Historic
Preservation Agency |
|
X |
|
06-11-09 |
|
|
|
|
X |
|
01-08-09 |
|
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FINANCIAL AUDITS, SINGLE AUDITS AND |
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COMPLIANCE ATTESTATION EXAMINATIONS |
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AGENCY |
F |
C |
S |
DATE
RELEASED |
|
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|
|
X |
|
05-07-09 |
|
|
|
X |
X |
X |
03-12-09 |
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|
X |
X |
X |
06-11-09 |
|
|
|
X |
|
|
11-06-08 |
|
|
|
|
X |
X |
03-31-09 |
|
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|
|
X |
|
06-25-09 |
|
|
|
X |
|
|
06-25-09 |
|
|
Illinois Medical
District Commission |
X |
X |
|
04-02-09 |
|
|
|
X |
|
|
01-15-09 |
|
|
|
|
X |
|
03-12-09 |
|
|
|
X |
X |
|
09-23-09 |
|
|
|
X |
|
|
02-19-09 |
|
|
|
|
X |
X |
03-19-09 |
|
|
|
X |
|
|
04-14-09 |
|
|
|
|
X |
|
05-21-09 |
|
|
|
|
|
|
|
|
|
- Designated Account Purchase Program |
X |
|
|
04-14-09 |
|
|
|
X |
|
|
04-14-09 |
|
|
|
|
X |
|
06-25-09 |
|
|
|
|
X |
|
06-30-09 |
|
|
|
|
X |
|
06-25-09 |
|
|
|
|
X |
|
06-25-09 |
|
|
|
|
X |
|
02-11-09 |
|
|
|
X |
|
|
04-02-09 |
|
|
Joint Committee
on Administrative Rules |
|
X |
|
02-11-09 |
|
|
Judges Retirement
System |
X |
|
|
01-15-09 |
|
|
Judges Retirement
System |
|
X |
|
05-21-09 |
|
|
Judicial Inquiry
Board |
|
X |
|
02-26-09 |
|
|
|
X |
X |
|
06-11-09 |
|
|
Law Enforcement
Training Standards Board |
|
X |
|
2-26-09 |
|
|
FINANCIAL AUDITS, SINGLE AUDITS AND |
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|
COMPLIANCE ATTESTATION EXAMINATIONS |
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AGENCY |
F |
C |
S |
DATE
RELEASED |
|
|
Legislative
Ethics Commission |
|
X |
|
01-29-09 |
|
|
Legislative
Information System |
|
X |
|
01-22-09 |
|
|
Legislative Inspector
General |
|
X |
|
01-29-09 |
|
|
Northeastern |
X |
X |
X |
03-05-09 |
|
|
Northeastern |
X |
|
|
01-08-09 |
|
|
|
X |
X |
|
04-30-09 |
|
|
Northern |
X |
|
|
04-23-09 |
|
|
Northern |
|
X |
X |
05-28-09 |
|
|
Northern |
X |
X |
|
04-30-09 |
|
|
Northern |
X |
X |
|
04-30-09 |
|
|
Pollution Control
Board |
|
X |
|
01-29-09 |
|
|
Prisoner Review
Board |
|
X |
|
12-09-08 |
|
|
Procurement
Policy Board |
|
X |
|
12-04-08 |
|
|
Property Tax
Appeal Board |
|
X |
|
02-11-09 |
|
|
Secretary of
State |
X |
|
|
05-28-09 |
|
|
Sex Offender
Management Board |
|
X |
|
04-02-09 |
|
|
|
|
X |
X |
04-14-09 |
|
|
|
X |
|
|
02-19-09 |
|
|
Southern IL
University - |
X |
|
|
01-08-09 |
|
|
Southern IL
University - |
X |
|
|
11-20-08 |
|
|
|
X |
|
|
01-22-09 |
|
|
|
X |
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