January 15, 2016

 

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 2016 ending December 31, 2015.

 

FISCAL MATTERS

 

 

FY 2016 – SECOND QUARTER

 

Appropriation

Expended

Obligated

Balance

 

 

 

 

 

GRF Operations:

 

 

 

 

Personal Services

$5,551,000

$3,002,364

$0

$2,548,636

Social Security

$425,000

$212,872

$0

$212,128

Contractual Services

$636,000

$271,982

$301,259

$62,759

Commodities

$20,000

$2,281

$0

$17,719

Paper and Printing

$20,000

$984

$0

$19,016

Equipment

$25,000

$4,697

$0

$20,303

EDP

$50,000

$22,755

$10,000

$17,245

Telecommunications

$75,000

$19,132

$0

$55,868

Oper. Of Auto. Equip.

$5,000

$89

$0

$4,911

GRF Operations Total

$6,807,000

$3,537,156

$311,259

$2,958,585

Audit Expense Fund

 

 

 

 

Audit/Studies/Invest.

$23,947,191

$7,189,365

$5,984,981

$10,772,845

 

 

 

 

 

 

 

 

 

 

 

 

 

 


 

 


PERSONNEL

 

 

 

PERSONNEL

 

 

10/1/2015

 

Appointments

 

Separations

 

Transfers

12/31/2015

 

 

 

 

 

 

 

 

 

 

Springfield

71

 

1

 

4

 

0

 

68

Chicago

11

 

0

 

1

 

0

 

10

 

 

 

 

 

 

 

 

 

 

TOTAL

82

 

1

 

5

 

0

 

78

 

 

 

 

 

 

 

 

 

 

 

 

 

CONTRACTS

 

 

During the second quarter of Fiscal Year 2016, the Office of the Auditor General entered into three Regional Office of Education audit contracts and two Financial/Compliance audit contracts.

 

 

 

TRAINING QUARTERLY REPORT

Second Quarter Fiscal Year 2016

 

During the second quarter of Fiscal Year 2016, OAG-sponsored training included: 

 

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

 

 

 

 

 

 

 

2


 

 

PERFORMANCE AUDITS

 

PERFORMANCE AUDITS

IN PROGRESS

 

l

CJIA Violence Prevention Programs (HR 0888)

 

 

l

All Kids (P.A. 95-985)

 

 

l

College of DuPage (HR 0055)

 

 

l

DHS Prisoner Transfer Procedures (HR 0199)

 

 

l

State Moneys Provided to the Kenwood Oakland Community Organization (HR 0324)

 

 

l

Placement of DCFS Wards (SR 0140)

 

 

 

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 three are of Intermediate Service Centers.  As of December 31, 2015, 46 of 47 fiscal year 2015 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

 

X

 

01-15-15

Capital Development Board

X

X

 

02-19-15

Chicago State University

X

 

 

01-29-15

Chicago State University

 

X

X

03-18-15

Comptroller - Fiscal Officer

X

X

 

12-18-14

Comptroller - Non-Fiscal Officer

 

X

 

04-30-15

Correctional Industries (within Department of Corrections)

X

X

 

01-29-15

Department on Aging

 

X

 

05-14-15

Department of Central Management Services

X

 

 

02-19-15

Department of Central Management Service

 – Teacher Health Insurance Security Fund

X

 

 

02-19-15

Department of Central Management Services

- Local Government Health Insurance Reserve Fund

X

 

 

02-19-15

Department of Central Management Services

- Community College Health Insurance Security Fund

X

 

 

02-19-15

Department of Central Management Services

(Deferred Compensation Plan)

X

 

 

06-30-15

Department of Children and Family Services

X

X

 

04-02-15

Department of Commerce and Economic Opportunity

 

X

 

04-16-15

Department of Corrections

X

X

 

04-30-15

Department of Employment Security

X

 

 

02-05-15

Department of Financial and Professional Regulation

 

X

 

02-26-15

Department of Healthcare and Family Services

X

 

 

02-05-15

Department of Human Services

X

 

 

02-11-15

Department of Insurance

 

X

 

03-26-15

Department of Juvenile Justice

 

X

 

04-30-15

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 Military Affairs

 

X

 

02-19-15

Department of Natural Resources

X

X

 

06-30-15

Department of Revenue

X

X

 

05-28-15

Department of State Police

 

X

 

04-16-15

Department of Transportation

X

X

 

04-30-15

Department of Veterans’ Affairs

 

X

 

04-30-15

Drycleaner Environmental Response Trust Fund Council

 

X

 

02-11-15

Eastern Illinois University

X

 

 

01-29-15

Eastern Illinois University

 

X

X

03-05-15

Environmental Protection Agency

X

X

 

06-23-15

Environmental Protection Trust Fund Commission

 

X

 

06-23-15

Executive Ethics Commission

 

X

 

05-14-15

General Assembly Retirement System

X

 

 

01-22-15

General Assembly Retirement System

 

X

 

05-07-15

Governors State University

X

 

 

01-08-15

Governors State University

 

X

X

02-26-15

Health Information Exchange Authority

 

X

 

06-23-15

Historic Preservation Agency

 

X

 

05-14-15

Illinois Commerce Commission - WETSA

 

X

 

04-16-15

Illinois Community College Board

 

X

 

06-30-15

Illinois Conservation Foundation

X

X

 

02-11-15

Illinois Finance Authority

X

 

 

01-15-15

Illinois Gaming Board

X

X

 

05-28-15

Illinois Housing Development Authority

X

 

 

12-04-14

Illinois Housing Development Authority

 

X

X

03-26-15

Illinois Mathematics and Science Academy

 

X

 

02-05-15

Illinois Mathematics and Science Academy Fund

X

 

 

12-18-14

Illinois Power Agency

X

X

 

03-12-15


Illinois Racing Board

 

X

 

09-10-15

Illinois State Board of Investments

X

 

 

12-18-14

 

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 State Board of Investments

 

X

 

02-05-15

Illinois State Toll Highway Authority

X

X

 

06-30-15

Illinois State University

X

X

X

01-15-15

Illinois Student Assistance Commission

(Including Golden Apple Scholars of Illinois)

X

 

 

02-11-15

Illinois Student Assistance Commission

(Including Golden Apple Scholars of Illinois)

 

X

 

04-02-15

Illinois Student Assistance Commission

 – Designated Account Purchase Program

X

 

 

02-11-15

Illinois Student Assistance Commission - Prepaid Tuition

X

 

 

02-11-15

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

X

 

 

01-08-15

Joint Committee on Administrative Rules

 

X

 

03-18-15

Judges’ Retirement System

X

 

 

01-22-15

Judges’ Retirement System

 

X

 

05-07-15

Judicial Inquiry Board

 

X

 

05-21-15

Law Enforcement Training Standards Board

 

X

 

02-19-15

Legislative Ethics Commission

 

X

 

10-15-15

Legislative Information System

 

X

 

10-23-14

Lottery

X

 

 

03-18-15

Metro East Police District

 

X

 

09-30-15

Mid-America Medical District Commission

 

X

 

02-19-15

Northeastern Illinois University

X

 

 

01-29-15

Northeastern Illinois University

 

X

X

03-26-15

Northern Illinois University

X

 

 

02-11-15

Northern Illinois University

 

X

X

03-26-15

Office of the Legislative Inspector General

 

 

 

 

Pollution Control Board

 

X

 

05-21-15

Prisoner Review Board

 

X

 

01-08-15

Procurement Policy Board

 

X

 

10-23-14

Property Tax Appeal Board

 

X

 

12-04-14

Railsplitter Tobacco Settlement Authority

X

X

 

02-05-15

Secretary of State

X

 

 

01-29-15

 

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

Sex Offender Management Board

 

X

 

11-20-14

Southern Illinois University

X

 

 

01-15-15

Southern Illinois University

 

X

X

03-12-15

Southwestern Illinois Development Authority

 

X

 

02-19-15

State Appellate Defender

 

X

 

04-30-15

State Board of Education

X

X

 

03-12-15

State Employees' Retirement System

X

 

 

01-22-15

State Employees' Retirement System

 

X

 

05-07-15

State Employee’s Retirement System – Special Purpose Report

X

 

 

08-13-15

State Fire Marshal

 

X

 

03-05-15

State Police Merit Board

 

X

 

02-19-15

State Universities Retirement System

X

 

 

01-22-15

State Universities Retirement System

 

X

 

05-07-15

State Universities Retirement System – Special Purpose Report

X

 

 

08-13-15

State's Attorneys’ Appellate Prosecutor

 

X

 

04-16-15

Statewide Financial Statement Audit

X

 

 

03-18-15

Statewide Single Audit - (Federal Funds)

 

 

X

03-31-15

Teachers’ Retirement System

X

 

 

01-22-15

Teachers’ Retirement System

 

X

 

05-07-15

Teachers’ Retirement System – Special Purpose Report

X

 

 

08-13-15

Treasurer - College Savings Program

X

 

 

01-22-15

Treasurer - Fiscal Officer

X

X

 

01-08-15

Treasurer - Illinois Funds

X

 

 

01-22-15

Treasurer – Turn over audit (1-12-15)

X

 

 

05-21-15

University of Illinois

X

 

 

01-15-15

University of Illinois

 

X

X

03-26-15

Western Illinois University

X

 

 

01-15-15

Western Illinois University

 

X

X

03-12-15

 

 

 

 

 

 

 

 

 

 

 

7


 

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, 2015, September 30, 2015 and December 31, 2015.  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

JUNE 30, 2015, SEPTEMBER 30, 2015 AND DECEMBER 31, 2015

 

F = Financial Audits

C = Compliance Attestation Examinations

S = Single Audits

 

AGENCY

F

C

S

DATE

RELEASED

Architect of the Capitol

 

X

 

12-17-15

Arts Council

 

 

 

 

Arts Council Foundation

 

 

 

 

Attorney Registration and Disciplinary Commission (12/31/15)

 

 

 

 

Board of Admissions to the Bar (9/30/15)

 

 

 

 

Board of Examiners

 

 

 

 

Board of Higher Education

 

 

 

 

Capital Development Board

 

 

 

 

Chicago State University

X

 

 

12-17-15

Civil Service Commission

 

X

 

12-03-15

Commission on Government Forecasting and Accountability

 

X

 

12-03-15

Comptroller - Fiscal Officer Responsibilities

X

X

 

12-30-15

Court of Claims

 

 

 

 

Criminal Justice Information Authority & IL Integrated

 

 

 

 

 - Justice Information System

 

 

 

 

DCMS - Deferred Compensation Plan - (12/31/15)

 

 

 

 

Deaf and Hard of Hearing Commission

 

X

 

12-10-15

Department of Agriculture

 

 

 

 

Department of Central Management Services

 

 

 

 

Department of Central Management Services

 

 

 

 

 - Local Government Health Insurance Reserve Fund

 

 

 

 

Department of Central Management Services

 

 

 

 

 - Teacher Health Insurance Security Fund

 

 

 

 

Department of Central Management Services

 

 

 

 

 - Community College Health Insurance Security Fund

 

 

 

 

 

8


 

FINANCIAL AUDITS, SINGLE AUDITS AND

 

COMPLIANCE ATTESTATION EXAMINATIONS

 

AGENCY

F

C

S

DATE

RELEASED

Department of Employment Security

 

 

 

 

Department of Healthcare and Family Services

 

 

 

 

Department of Human Rights

 

 

 

 

Department of Human Services

 

 

 

 

Department of Labor

 

 

 

 

Department of Natural Resources (Capital Asset Account)

 

 

 

 

Department of Public Health

 

 

 

 

Department of Revenue

 

 

 

 

Department of Transportation

 

 

 

 

Drycleaner Environmental Response Trust Fund Council

 

 

 

 

DuQuoin State Fair (09/30/15)

 

 

 

 

Eastern Illinois University

 

 

 

 

Emergency Management Agency

 

 

 

 

Environmental Protection Agency (Water Revolving Fund)

 

 

 

 

Executive Ethics Commission

 

 

 

 

Executive Office of Inspector General

 

 

 

 

General Assembly - Senate

 

X

 

12-30-15

General Assembly - House

 

X

 

12-30-15

General Assembly Retirement System

 

 

 

 

Governor’s Office of Management and Budget

 

 

 

 

Governors State University

 

 

 

 

Guardianship and Advocacy Commission

 

X

 

12-17-15

Human Rights Commission

 

 

 

 

Illinois Commerce Commission

 

 

 

 

Illinois Commerce Commission - WETSA

 

 

Illinois Conservation Foundation

X

X

 

12-17-15

Illinois Educational Labor Relations Board

 

 

 

 

Illinois Finance Authority

 

 

Illinois Gaming Board

 

 

 

 

Illinois Grain Insurance Corporation

 

 

 

 

Illinois Housing Development Authority

X

 

 

12-23-15

Illinois Labor Relations Board

 

 

Illinois Math and Science Academy

 

 

Illinois Math and Science Academy Fund

 

 

 

9


 

FINANCIAL AUDITS, SINGLE AUDITS AND

 

COMPLIANCE ATTESTATION EXAMINATIONS

 

AGENCY

F

C

S

DATE

RELEASED

Illinois Council on Developmental Disabilities

 

 

Illinois Power Agency

X

X

 

12-30-15

Illinois State Fair (09/30/15)

 

 

 

 

Illinois State University

X

X

X

12-17-15

Illinois Student Assistance Commission

 

 

 

 

(Including Golden Apple Scholars of IL)

 

 

 

 

Illinois Student Assistance Commission, IDAPP

 

 

 

 

Illinois Student Assistance Commission, Prepaid Tuition

 

 

 

 

Illinois Supreme Court

 

 

 

 

Independent Tax Tribunal

 

 

 

 

Judges’ Retirement System

 

 

 

 

Legislative Audit Commission

 

X

 

12-30-15

Legislative Printing Unit

 

X

 

11-19-15

Legislative Reference Bureau

 

 

 

 

Legislative Research Unit

 

X

 

12-10-15

Literacy Foundation

 

 

 

 

Lottery

 

 

Mid Illinois Medical District Commission

 

X

 

10-15-15

Metro. Pier and Exposition Authority

 

X

 

10-15-15

Northeastern Illinois University

 

 

Northern Illinois University

 

 

Office of the Governor

 

 

 

 

Office of the Lieutenant Governor

 

 

 

 

Secretary of State

 

 

 

 

Southern Illinois University

 

 

State Board of Education

 

 

 

 

State Board of Elections

 

 

 

 

State Board of Investments

X

 

 

12-23-15

State Employees' Retirement System

 

 

State Universities’ Retirement System

 

 

Statewide Financial Audit

 

 

Statewide Single Audit - Federal Funds

 

 

Supreme Court Historic Preservation Commission

X

 

11-19-15

Teachers' Retirement System

 

 

 

10


 

FINANCIAL AUDITS, SINGLE AUDITS AND

 

COMPLIANCE ATTESTATION EXAMINATIONS

 

AGENCY

F

C

S

DATE RELEASED

Teachers’ Pension and Retirement System - Chicago

 

 

Toll Highway Authority (12/31/15)

 

 

 

 

Treasurer - College Savings Plan

 

 

 

 

Treasurer - Fiscal Officer Responsibilities

 

 

 

 

Treasurer - Illinois Funds

 

 

 

 

Treasurer - Non-Fiscal Officer

 

 

 

 

Universities Civil Service Commission

 

X

 

11-10-15

University of Illinois

 

 

 

 

Upper River Valley Development Authority

 

 

 

 

Western Illinois University

 

 

 

 

Workers’ Compensation Commission

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

11


 

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, 2015.

 

 

INFORMATION SYSTEMS AUDITS

AUDITS INITIATED AND/OR COMPLETED

IN FISCAL YEAR 2016

 

l

Board of Higher Education

l

Chicago State University

l

Comptroller

l

Deaf and Hard of Hearing Commission

l

Department of Agriculture

l

Department of Central Management Services

l

Department of Central Management Services – BCCS Service Organization Review

l

Department of Employment Security

l

Department of Healthcare and Family Services

l

Department of Human Rights

l

Department of Human Services

l

Department of Labor

l

Department of Public Health

l

Human Rights Commission

l

Illinois Commerce Commission

l

Illinois Power Agency

l

Illinois State University

l

Independent Tax Tribunal

l

Secretary of State

l

State Board of Elections

l

Teachers’ Retirement System

l

University of Illinois

l

Workers’ Compensation Commission

 

12


 

 

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 2016 and it contains forty-nine filings with this office.

 

                                                                                    Yours truly,

 

 

 

 

                                                                        FRANK J. MAUTINO

                                                                        Auditor General

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

13