January 15, 2015

 

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 of the operations of the Office of the Auditor General for the second quarter of FY 15 ending December 31, 2014.

 

FISCAL MATTERS

 

 

 

FY 2015 – SECOND QUARTER

 

Appropriation

Expended

Obligated

Balance

 

 

 

 

 

GRF Operations:

 

 

 

 

Personal Services

$5,551,000

$2,945,101

$0

$2,605,899

Social Security

$425,000

$210,210

$0

$214,790

Contractual Services

$636,000

$292,513

$257,686

$85,801

Commodities

$20,000

$1,617

$0

$18,383

Paper and Printing

$20,000

$125

$0

$19,875

Equipment

$25,000

$5,983

$10,000

$19,017

EDP

$50,000

$26,713

$0

$13,287

Telecommunications

$75,000

$20,329

$0

$54,671

Oper. Of Auto. Equip.

$5,000

$222

$0

$4,778

GRF Operations Total

$6,807,000

$3,502,813

$267,686

$3,036,501

Audit Expense Fund

 

 

 

 

Audit/Studies/Invest.

$23,947,191

$7,365,447

$10,593,017

$5,988,727

 

 

 

 

 

 


 


PERSONNEL

 

 

 

PERSONNEL

 

 

10/01/14

 

Appointments

 

Separations

 

Transfers

12/31/14

 

 

 

 

 

 

 

 

 

 

Springfield

79

 

1

 

4

 

0

 

76

Chicago

12

 

0

 

1

 

0

 

11

 

 

 

 

 

 

 

 

 

 

TOTAL

91

 

1

 

5

 

0

 

87

 

 

 

 

 

 

 

 

 

 

 

 

 

CONTRACTS

 

 

 

During the second quarter of Fiscal Year 2015, the Office of the Auditor General entered into one Compliance audit contract.

 

TRAINING QUARTERLY REPORT

Second Quarter Fiscal Year 2015

 

During the second quarter of Fiscal Year 2015, the OAG did not sponsor training.  OAG staff, however, participated in the following external-sponsored training:

 

 

 

 

 

 

 

 

 

 

2


 

PERFORMANCE AUDITS

 

 

PERFORMANCE AUDITS

IN PROGRESS

 

AUDITS

 

l

CJIA Violence Prevention Programs (HR 0888)

 

 

l

All Kids (P.A. 95-985)

 

 

 

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 the 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 47 annual audits to perform; 44 are of Regional Offices of Education and 3 are of Intermediate Service Centers.  As of December 31, 2014, 45 of 47 fiscal year 2013 audits have been released.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3


 

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 June 30, 2014 and December 31, 2014.  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, 2014 AND DECEMBER 31, 2014

 

F = Financial Audits

C = Compliance Attestation Examinations

S = Single Audits

AGENCY

F

C

S

DATE RELEASED

Attorney General

 

 

 

 

Capital Development Board

 

 

 

 

Chicago State University

 

 

 

 

Comptroller - Fiscal Officer

X

X

 

12-18-14

Comptroller - Non-Fiscal Officer

 

 

 

 

Correctional Industries (within Department of Corrections)

 

 

 

 

Department on Aging

 

 

 

 

Department of Central Management Services

 

 

 

 

Department of Central Management Services

 

 

 

 

 - Teacher Health Insurance Security Fund

 

 

 

 

Department of Central Management Services

 

 

 

 

 - Local Government Health Insurance Reserve Fund

 

 

 

 

Department of Central Management Services

 

 

 

 

 - Community College Health Insurance Security Fund

 

 

 

 

Department of Central Management Services

 

 

 

 

(Deferred Compensation Plan)

 

 

 

 

Department of Children and Family Services

 

 

 

 

Department of Commerce and Economic Opportunity

 

 

 

 

Department of Corrections

 

 

 

 

Department of Employment Security

 

 

 

 

Department of Financial and Professional Regulation

 

 

 

 

Department of Healthcare and Family Services

 

 

 

 

Department of Human Services

 

 

 

 

 

4


 

FINANCIAL AUDITS, SINGLE AUDITS AND

 

COMPLIANCE ATTESTATION EXAMINATIONS

 

F = Financial Audits

C = Compliance Attestation Examinations

S = Single Audits

AGENCY

F

C

S

DATE RELEASED

Department of Insurance

 

 

 

 

Department of Juvenile Justice

 

 

 

 

Department of Natural Resources

 

 

 

 

Department of Revenue

 

 

 

 

Department of State Police

 

 

 

 

Department of Transportation

 

 

 

 

Department of Veterans’ Affairs

 

 

 

 

Drycleaner Environmental Response Trust Fund Council

 

 

 

 

Eastern Illinois University

 

 

 

 

Environmental Protection Agency

 

 

 

 

Environmental Protection Trust Fund Commission

 

 

 

 

Executive Ethics Commission

 

 

 

 

General Assembly Retirement System

 

 

 

 

Governors State University

 

 

 

 

Health Information Exchange Authority

 

 

 

 

Historic Preservation Agency

 

 

 

 

Illinois Commerce Commission - WETSA

 

 

 

 

Illinois Community College Board

 

 

 

 

Illinois Conservation Foundation

 

 

 

 

Illinois Finance Authority

 

 

 

 

Illinois Gaming Board

 

 

 

 

Illinois Housing Development Authority

X

 

 

12-04-14

Illinois Mathematics and Science Academy

 

 

 

 

Illinois Mathematics and Science Academy Fund

X

 

 

12-18-14

Illinois Power Agency

 

 

 

 

Illinois Racing Board

 

 

 

 

Illinois State Board of Investments

X

 

 

12-18-14

Illinois State Toll Highway Authority

 

 

 

 

Illinois State University

 

 

 

 

 

5


 

FINANCIAL AUDITS, SINGLE AUDITS AND

 

COMPLIANCE ATTESTATION EXAMINATIONS

 

F = Financial Audits

C = Compliance Attestation Examinations

S = Single Audits

AGENCY

F

C

S

DATE RELEASED

Illinois Student Assistance Commission

(Including Golden Apple Scholars of Illinois)

 

 

 

 

Illinois Student Assistance Commission

 

 

 

 

 - Designated Account Purchase Program

 

 

 

 

Illinois Student Assistance Commission - Prepaid Tuition

 

 

 

 

Illinois Workers' Comp. Comm. - Self Insurer's Fund

 

 

 

 

Joint Committee on Administrative Rules

 

 

 

 

Judges’ Retirement System

 

 

 

 

Judicial Inquiry Board

 

 

 

 

Law Enforcement Training Standards Board

 

 

 

 

Legislative Ethics Commission

 

 

 

 

Legislative Information System

 

X

 

10-23-14

Lottery

 

 

 

 

Metro East Police District

 

 

 

 

Mid-America Medical District Commission

 

 

 

 

Northeastern Illinois University

 

 

 

 

Northern Illinois University

 

 

 

 

Office of the Legislative Inspector General

 

 

 

 

Pollution Control Board

 

 

 

 

Prisoner Review Board

 

 

 

 

Procurement Policy Board

 

X

 

10-23-14

Property Tax Appeal Board

 

X

 

12-04-14

Railsplitter Tobacco Settlement Authority

 

 

 

 

Secretary of State

 

 

 

 

Sex Offender Management Board

 

X

 

11-20-14

Southern Illinois University

 

 

 

 

Southwestern Illinois Development Authority

 

 

 

 

State Appellate Defender

 

 

 

 

State Board of Education

 

 

 

 

State Employees' Retirement System

 

 

 

 

 

6


 

FINANCIAL AUDITS, SINGLE AUDITS AND

 

COMPLIANCE ATTESTATION EXAMINATIONS

 

F = Financial Audits

C = Compliance Attestation Examinations

S = Single Audits

AGENCY

F

C

S

DATE RELEASED

State Fire Marshal

 

 

 

 

State Police Merit Board

 

 

 

 

State Universities Retirement System

 

 

 

 

State's Attorneys’ Appellate Prosecutor

 

 

 

 

Statewide Financial Statement Audit

 

 

 

 

Statewide Single Audit - (Federal Funds)

 

 

 

 

Teachers’ Retirement System

 

 

 

 

Treasurer - Bright Start College Savings Program

 

 

 

 

Treasurer - Fiscal Officer

 

 

 

 

Treasurer - Illinois Funds

 

 

 

 

University of Illinois

 

 

 

 

Western Illinois University

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7


 

INFORMATION SYSTEMS AUDITS

 

These audits are components of each agency's regularly scheduled financial audits, single

audits and compliance attestation examinations for the period ending June 30, 2014.

 

 

INFORMATION SYSTEMS AUDITS

AUDITS INITIATED AND/OR COMPLETED

IN FISCAL YEAR 2015

 

l

Capital Development Board

l

Comptroller

l

Department on Aging

l

Department of Central Management Services

l

Department of Central Management Services – BCCS Service Organization Review

l

Department of Corrections

l

Department of Healthcare and Family Services

l

Department of Human Services

l

Department of Insurance

l

Department of Juvenile Justice

l

Department of Natural Resources

l

Department of Revenue

l

Department of State Police

l

Department of Veterans’ Affairs

l

Eastern Illinois University

l

Environmental Protection Agency

l

Governors State University

l

Illinois Community College Board

l

Illinois Gaming Board

l

Illinois Housing Development Authority

l

Illinois Racing Board

l

Illinois Student Assistance Commission

l

Southern Illinois University

l

State Employees’ Retirement System

 

8


 

 

EMERGENCY PURCHASES

 

The Illinois Procurement Code requires agencies expending funds in an emergency to file an affidavit with the Auditor General within 10 days after the procurement, setting forth the amount expended, the name of the contractor, and the circumstances requiring the emergency purchase.  The Auditor General, in turn, is required to file a quarterly report with the Commission and the Governor setting forth a complete listing of all emergency purchases reported during that quarter.  The latest report is for the second quarter of Fiscal Year 2015 and it contains fifty-four filings with this office.

 

                                                                                    Yours truly,

 

 

 

 

                                                                        WILLIAM G. HOLLAND

                                                                        Auditor General

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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