July 14, 2017

 

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 fourth quarter FY 17 ending June 30, 2017.

 

FISCAL MATTERS

 

 

 

FY 2017 – FOURTH QUARTER

 

Appropriation

Expended

Obligated

Balance

 

 

 

 

 

GRF Operations:

 

 

 

 

Personal Services

$5,573,500

$5,568,138

$0

$5,362

Social Security

$412,500

$403,372

$0

$9,128

Contractual Services

$626,000

$580,506

$0

$45,494

Commodities

$20,000

$1,793

$0

$18,207

Paper and Printing

$10,500

$1,791

$0

$8,709

Equipment

$25,000

$12,680

$0

$12,320

EDP

$69,500

$57,422

$0

$12,078

Telecommunications

$65,000

$48,499

$0

$16,501

Oper. Of Auto. Equip.

$5,000

$214

$0

$4,786

GRF Operations Total

$6,807,000

$6,674,415

$0

$132,585

Audit Expense Fund

 

 

 

 

Audit/Studies/Invest.

$23,947,191

$16,656,637

$4,785,145

$2,505,409

 

 

 

 

 

 

 

 

 

 

 

 

 


 


PERSONNEL

 

 

PERSONNEL

 

 

04/01/2017

 

Appointments

 

Separations

 

Transfers

06/30/2017

 

 

 

 

 

 

 

 

 

 

Springfield

70

 

10

 

0

 

0

 

80

Chicago

 5

 

0

 

0

 

0

 

 5

 

 

 

 

 

 

 

 

 

 

TOTAL

75

 

10

 

0

 

0

 

85

 

 

 

 

 

 

 

 

 

 

 

 

CONTRACTS

 

 

During the fourth quarter of Fiscal Year 2017, the Office of the Auditor General entered into one Administrative, one Performance, and forty-nine Financial/Compliance audit contracts.

 

 

TRAINING

 

TRAINING QUARTERLY REPORT

Fourth Quarter Fiscal Year 2017

During the fourth quarter of Fiscal Year 2017, OAG-sponsored training included: 

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

 

2


 

PERFORMANCE AUDITS

 

            The Office of the Auditor General conducts performance audits pursuant to Section 3-2 of the Illinois State Auditing Act (30 ILCS 5/) when directed by the Legislative Audit Commission or by either house of the General Assembly.  Findings and recommendations are reported to the General Assembly and to the Governor.  Performance Audits are conducted in accordance with Government Auditing Standards established by the Government Accountability Office (GAO), which is headed by the U.S. Comptroller General, and the audit standards promulgated by the Office of the Auditor General at 74 Ill. Adm. Code 420.310.

 

PERFORMANCE DIVISION

2016-2017

Name of Audit

Authority

Date Released

1.     Performance audit of the State’s Leasing Decision

HJR #63

 

2.     Performance audit of DCFS protocols for investigating reports of child abuse and neglect

HR #416

 

3.     Program audit of Medicaid Managed Care Organizations (MCO)

HR #100

 

4.     Performance Audit of the Oversight of the Community Integrated Living Arrangements (CILAs) Program at the Department of Human Services

HR #34

 

5.     Performance Audit of the Department of Human Services’ Office of Inspector General

20 ILCS 1305/1-17(w)

 

6.     Performance Audit of the Health Facilities and Services Review Board and the Certificate of Need Processes

PA 96-031

PA 99-527

 

7.     Program Audit of the Covering All Kids Health Insurance Program – FY 2016

215 ILCS 170/63

 

8.     Performance audit of State Moneys Provided to the Kenwood Oakland Community Organization

HR #324

05-03-17

9.     The Actuarial Assumptions and Valuations of the Five State-Funded Retirement Systems

PA 97-694

12-29-16

10.  Annual Review of Information Submitted by the Chicago Transit Authority's Retiree Health Care Trust

PA 95-708

12-15-16

11.  Annual Review of Information Submitted by the Retirement Plan for Chicago Transit Authority Employees

PA 95-708

11-29-16

12.  Performance Audit of the College of DuPage

HR #55

09-28-16

13.  Performance Audit of Department of Children and Family Services’ Placement of Children

SR #140

09-08-16

14.  Performance Audit of the Department of Human Services’ Forensic Patient Transport Procedures

HR #199

08-31-16

15.  Program Audit of the Covering All Kids Health Insurance Program – FY 2015

PA 95-985

08-24-16

16.  Performance Audit of State Moneys Provided to the Illinois Criminal Justice Information Authority for Community Based Violence Prevention Programs, the After-School Program, and the Chicago Area Project

HR #888

04-19-16

17.  Program Audit of the Covering All Kids Health Insurance Program – FY 2014

PA 95-985

02-18-16

 

 

AUDITOR GENERAL’S OFFICE RECEIVES AWARD

 

 

            The National Conference of State Legislatures’ National Legislative Program Evaluation Society (NLPES) has informed the Auditor General’s Office that we have been awarded a Certificate of Impact for our Performance Audit of the College of DuPage, which was released in September of 2016.  The NLPES award recognizes reports having a positive impact on public policy, for instance by resulting in dollar savings, program improvements or legislative changes.

 

 

 

3


 

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. 

 

The following is a list of audits for the period ending June 30, 2016.  As the audits for this fiscal year are released, the “Date Released” column will be completed.  This FY2016 list has nine fewer audits because some ROEs were consolidated.  In addition, the list of fiscal year 2015 audits is presented afterwards.

 

REGIONAL OFFICE OF EDUCATION AUDITS

For the Period Ending June 30, 2016

F = Financial Audit                     S = Single Audit

Name of Audit

F

S

Date Released

1.     ROE #01:  Adams, Brown, Cass, Morgan, Pike, Scott Counties

 

 

 

2.     ROE #03:  Bond, Christian, Effingham, Fayette, Montgomery Counties

 

 

 

3.     ROE # 04:  Boone, Winnebago Counties

 

 

 

4.     ROE # 08:  Carroll, Jo Daviess, Stephenson Counties

X

 

06-29-17

5.     ROE # 09:  Champaign, Ford Counties

X

 

02-23-17

6.     ROE # 11:  Clark, Coles, Cumberland, Douglas, Edgar, Moultrie, Shelby Counties

X

 

06-08-17

7.     ROE # 12:  Clay, Crawford, Jasper, Lawrence, Richland Counties

X

 

06-08-17

8.     ROE # 13:  Clinton, Jefferson, Marion, Washington Counties

 

 

 

9.     ROE # 16:  DeKalb County

 

 

 

10.  ROE # 17:  Dewitt, Livingston, Logan, McLean Counties

X

X

06-13-17

11.  ROE # 19:  DuPage County

 

 

 

12.  ROE # 20:  Edwards, Gallatin, Hamilton, Hardin, Pope, Saline, Wabash, Wayne, White Counties

 

 

 

13.  ROE # 21:  Franklin, Johnson, Massac, Williamson Counties

X

X

06-29-17

14.  ROE # 24:  Grundy, Kendall Counties

X

 

06-08-17

15.  ROE # 26:  Fulton, Hancock, McDonough, Schuyler Counties

X

 

03-29-17

16.  ROE # 28:  Bureau, Henry, Stark Counties

 

 

 

17.  ROE # 30:  Alexander, Jackson, Perry, Pulaski, Union Counties

 

 

 

18.  ROE # 31:  Kane County

X

 

05-18-17

19.  ROE # 32:  Iroquois, Kankakee Counties

 

 

 

20.  ROE # 33:  Henderson, Knox, Mercer, Warren Counties

 

 

 

21.  ROE # 34:  Lake County

X

 

06-13-17

22.  ROE # 35:  LaSalle, Marshall, Putnam Counties

X

X

05-03-17

23.  ROE # 39:  Macon, Piatt Counties

 

 

 

24.  ROE # 40:  Calhoun, Greene, Jersey, Macoupin Counties

X

 

05-25-17

25.  ROE # 41:  Madison County

 

 

 

26.  ROE # 44:  McHenry County

X

 

04-12-17

27.  ROE # 45:  Monroe, Randolph Counties

X

X

05-18-17

28.  ROE # 47:  Lee, Ogle, Whiteside Counties

 

 

 

29.  ROE # 48:  Peoria County

X

X

04-12-17

30.  ROE # 49:  Rock Island County

X

X

06-29-17

31.  ROE # 50:  St. Clair County

X

X

03-29-17

32.  ROE # 51:  Menard, Sangamon Counties

 

 

 

33.  ROE # 53:  Mason, Tazewell, Woodford Counties

 

 

 

34.  ROE # 54:  Vermilion County

X

 

02-16-17

35.  ROE # 56:  Will County

 

 

 

36.  Intermediate Service Center #01:  North Cook

X

 

06-08-17

37.  Intermediate Service Center #02:  West Cook

 

 

 

38.  Intermediate Service Center #04:  South Cook

 

 

 

 

4


 

 

REGIONAL OFFICE OF EDUCATION AUDITS

For the Period Ending June 30, 2015

F = Financial Audit                     S = Single Audit

Name of Audit

F

S

Date Released

1.     ROE #01:  Adams, Pike Counties

X

 

07-14-16

2.     ROE #02:  Alexander, Johnson, Massac, Pulaski, Union Counties

X

 

03-31-16

3.     ROE #03:  Bond, Fayette, Effingham Counties

X

X

03-10-16

4.     ROE #04:  Boone, Winnebago Counties

X

X

03-31-16

5.     ROE #08:  Carroll, Jo Daviess, Stephenson Counties

X

 

04-14-16

6.     ROE #09:  Champaign, Ford Counties

X

 

06-30-16

7.     ROE #10:  Christian, Montgomery Counties

X

 

09-22-16

8.     ROE #11:  Clark, Coles, Cumberland, Douglas, Edgar, Moultrie, Shelby Counties

X

 

04-14-16

9.     ROE #12:  Clay, Crawford, Jasper, Lawrence, Richland Counties

X

 

06-09-16

10.  ROE #13:  Clinton, Marion, Washington Counties

X

X

03-31-16

11.  ROE #16:  DeKalb County

X

 

10-27-16

12.  ROE #17:  Dewitt, Livingston, McLean Counties

X

 

03-10-16

13.  ROE #19:  DuPage County

X

 

03-09-17

14.  ROE #20:  Edwards, Hardin, Gallatin, Pope, Saline, Wabash, Wayne, White Counties

X

 

09-22-16

15.  ROE #21:  Franklin, Williamson Counties

X

X

04-14-16

16.  ROE #22:  Fulton, Schuyler Counties

X

 

10-27-16

17.  ROE #24:  Grundy, Kendall Counties

X

 

07-21-16

18.  ROE #25:  Hamilton, Jefferson Counties

X

 

03-17-16

19.  ROE #26:  Hancock, McDonough Counties

X

 

07-14-16

20.  ROE #27:  Henderson, Mercer, Warren Counties

X

 

04-14-16

21.  ROE #28:  Bureau, Henry, Stark Counties

X

X

09-22-16

22.  ROE #30:  Jackson, Perry Counties

X

 

07-14-16

23.  ROE #31:  Kane County

X

 

04-21-16

24.  ROE #32:  Iroquois, Kankakee Counties

X

X

07-28-16

25.  ROE #33:  Knox County

X

 

05-12-16

26.  ROE #34:  Lake County

X

 

07-28-16

27.  ROE #35:  LaSalle County

X

 

03-17-16

28.  ROE #38:  Logan, Mason, Menard Counties

X

 

05-12-16

29.  ROE #39:  Macon, Piatt Counties

X

 

07-14-16

30.  ROE #40:  Calhoun, Greene, Jersey, Macoupin Counties

X

 

09-22-16

31.  ROE #41:  Madison County

X

 

08-18-16

32.  ROE #43:  Marshall, Putnam, Woodford Counties

X

 

05-12-16

33.  ROE #44:  McHenry County

X

 

04-28-16

34.  ROE #45:  Monroe, Randolph Counties

X

 

08-18-16

35.  ROE #46:  Brown, Cass, Morgan, Scott Counties

X

 

07-14-16

36.  ROE #47:  Lee, Ogle Counties

X

X

07-21-16

37.  ROE #48:  Peoria County

X

 

06-30-16

38.  ROE #49:  Rock Island County

X

X

07-28-16

39.  ROE #50:  St. Clair County

X

X

06-09-16

40.  ROE #51:  Sangamon County

X

 

12-01-16

41.  ROE #53:  Tazewell County

X

 

03-31-16

42.  ROE #54:  Vermilion County

X

 

06-09-16

43.  ROE #55:  Whiteside County

X

 

03-31-16

44.  ROE #56:  Will County

X

X

07-28-16

45.  Intermediate Service Center #01:  North Cook

X

 

09-22-16

46.  Intermediate Service Center #02:  West Cook

 

 

 

47.  Intermediate Service Center #04:  South Cook

X

X

03-24-16

 

 

 

 

 

 

5


 

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, 2016 and December 31, 2016.  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, 2016 AND DECEMBER 31, 2016

 

F = Financial Audits

C = Compliance Attestation Examinations

S = Single Audits

AGENCY

F

C

S

DATE RELEASED

Attorney General

 

X

 

02-09-17

Capital Development Board

X

X

 

04-27-17

Chicago State University

X

X

X

03-29-17

Comptroller - Fiscal Officer

X

X

 

12-29-16

Comptroller - Non-Fiscal Officer

 

X

 

05-25-17

Department on Aging

 

X

 

05-25-17

Department of Central Management Services

X

 

 

02-23-17

Department of Central Management Service

 – Teacher Health Insurance Security Fund

X

 

 

02-23-17

Department of Central Management Services

- Local Government Health Insurance Reserve Fund

X

 

 

02-23-17

Department of Central Management Services

- Community College Health Insurance Security Fund

X

 

 

02-23-17

Department of Central Management Services

(Deferred Compensation Plan)

X

 

 

06-27-17

Department of Children and Family Services

X

X

 

05-11-17

Department of Commerce and Economic Opportunity

 

X

 

04-27-17

Department of Corrections

X

X

 

05-23-17

Department of Employment Security

X

 

 

01-24-17

Department of Financial and Professional Regulation

 

X

 

02-28-17

Department of Healthcare and Family Services

X

 

 

03-09-17

Department of Human Services

X

 

 

02-16-17

Department of Insurance

 

X

 

01-12-17

Department of Juvenile Justice

 

X

 

05-25-17

Department of Military Affairs

 

 

 

 

Department of Natural Resources

 

 

 

 

Department of Revenue

X

X

 

04-20-17

 

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

Department of State Police

 

X

 

05-25-17

Department of Transportation

X

X

 

04-20-17

Department of Veterans’ Affairs

 

X

 

04-27-17

Drycleaner Environmental Response Trust Fund Council

 

X

 

04-06-17

Eastern Illinois University

X

X

X

03-29-17

Environmental Protection Agency

 

 

 

 

Environmental Protection Agency – Water Revolving Fund

X

 

 

06-27-17

Environmental Protection Trust Fund Commission

 

X

 

06-08-17

Executive Ethics Commission

 

X

 

04-27-17

General Assembly Retirement System

X

 

 

01-26-17

General Assembly Retirement System

 

X

 

05-11-17

Governors State University

X

 

 

01-12-17

Governors State University

 

X

X

03-29-17

Health Information Exchange Authority

 

 

 

 

Historic Preservation Agency

 

X

 

04-20-17

Illinois Community College Board

 

X

 

05-23-17

Illinois Conservation Foundation

X

X

 

12-15-16

Illinois Finance Authority

X

 

 

01-12-17

Illinois Gaming Board

X

X

 

03-23-17

Illinois Joining Forces Foundation

 

 

 

 

Illinois Housing Development Authority

X

 

 

12-22-16

Illinois Housing Development Authority

 

X

X

03-16-17

Illinois Mathematics and Science Academy

X

X

 

01-19-17

Illinois Mathematics and Science Academy Fund

X

 

 

01-12-17

Illinois Power Agency

X

X

 

02-09-17


Illinois Racing Board

 

 

 

 

Illinois State Board of Investment

X

 

 

01-12-17

Illinois State Board of Investment

 

X

 

04-20-17

Illinois State Toll Highway Authority

 

 

 

 

 

7


 

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 University

X

X

X

12-15-16

Illinois Student Assistance Commission

X

 

 

01-24-17

Illinois Student Assistance Commission

(Including Golden Apple Scholars of Illinois)

 

X

 

04-27-17

Illinois Student Assistance Commission - Prepaid Tuition

X

 

 

01-24-17

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

 

 

 

 

Joint Committee on Administrative Rules

 

X

 

03-23-17

Judges’ Retirement System

X

 

 

01-26-17

Judges’ Retirement System

 

X

 

05-11-17

Judicial Inquiry Board

 

X

 

05-25-17

Law Enforcement Training Standards Board

 

 

 

 

Legislative Ethics Commission

 

X

 

05-03-17

Legislative Information System

 

X

 

05-23-17

Lottery

X

 

 

02-02-17

Metro East Police District

 

 

 

 

Mid-America Medical District Commission

 

 

 

 

Northeastern Illinois University

X

 

 

02-02-17

Northeastern Illinois University

 

X

X

03-29-17

Northern Illinois University

X

 

 

02-09-17

Northern Illinois University

 

X

X

03-29-17

Office of the Legislative Inspector General

 

 

 

 

Pollution Control Board

 

X

 

05-03-17

Prisoner Review Board

 

X

 

05-11-17

Procurement Policy Board

 

X

 

05-11-17

Property Tax Appeal Board

 

X

 

04-20-17

Railsplitter Tobacco Settlement Authority

X

X

 

02-16-17

Roseland Community Medical District Commission

 

 

 

 

Secretary of State

X

 

 

01-19-17

 

8


 

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

 

04-06-17

Southern Illinois University

X

 

 

01-19-17

Southern Illinois University

 

X

X

03-23-17

Southwestern Illinois Development Authority

 

X

 

12-01-16

State Appellate Defender

 

X

 

04-06-17

State Board of Education

X

 

 

01-12-17

State Board of Education

 

X

 

05-11-17

State Employees’ Retirement System

X

 

 

01-26-17

State Employees' Retirement System –

Report on Allocation of Pension Award

X

 

 

04-27-17

State Employees’ Retirement System

 

X

 

05-11-17

State Fire Marshal

 

X

 

04-12-17

State Police Merit Board

 

X

 

02-02-17

State Universities Retirement System

X

 

 

12-22-16

State Universities Retirement System – Schedule of allocation

X

 

 

02-09-17

State Universities Retirement System

 

X

 

04-12-17

State's Attorneys Appellate Prosecutor

 

X

 

04-27-17

Statewide Financial Statement Audit

X

 

 

03-07-17

Statewide Single Audit - (Federal Funds)

 

 

X

03-30-17

Teachers’ Retirement System

X

 

 

01-12-17

Teachers’ Retirement System

 

X

 

05-11-17

Teachers’ Retirement System –

Report on Allocation of Pension Amounts

X

 

 

05-03-17

Treasurer - College Savings Program

X

 

 

01-24-17

Treasurer - Fiscal Officer

X

X

 

03-09-17

Treasurer - Illinois Funds

X

 

 

01-24-17

Treasurer – Securities Lending Program

 

X

 

11-02-16

University of Illinois

X

 

 

02-16-17

University of Illinois

 

X

X

02-23-17

Western Illinois University

X

 

 

02-02-17

Western Illinois University

 

X

X

03-29-17

 

9


 

 

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

 

X

 

01-28-16

Arts Council Foundation

X

X

 

01-28-16

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

X

X

 

05-26-16

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

X

X

 

03-24-16

Board of Examiners

 

X

 

02-11-16

Board of Higher Education

 

X

 

04-28-16

Capital Development Board

X

 

 

01-14-16

Chicago State University

X

 

 

12-17-15

Chicago State University

 

X

X

02-25-16

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

 

X

 

02-18-16

Criminal Justice Information Authority & IL Integrated

 

 

 

 

 - Justice Information System

 

X

 

05-12-16

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

X

 

 

06-30-16

Deaf and Hard of Hearing Commission

 

X

 

12-10-15

Department of Agriculture

 

X

 

02-18-16

Department of Central Management Services

X

X

 

04-21-16

Department of Central Management Services

 

 

 

 

 - Local Government Health Insurance Reserve Fund

X

 

 

04-21-16

Department of Central Management Services

 

 

 

 

 - Teacher Health Insurance Security Fund

X

 

 

04-21-16

Department of Central Management Services

 

 

 

 

 - Community College Health Insurance Security Fund

X

 

 

04-21-16

 

10


 

FINANCIAL AUDITS, SINGLE AUDITS AND

 

COMPLIANCE ATTESTATION EXAMINATIONS

 

AGENCY

F

C

S

DATE

RELEASED

Department of Employment Security

X

X

 

05-12-16

Department of Healthcare and Family Services

X

X

 

05-12-16

Department of Human Rights

 

X

 

01-26-16

Department of Human Services

X

X

 

06-02-16

Department of Labor

 

X

 

06-30-16

Department of Natural Resources (Capital Asset Account)

X

 

 

01-21-16

Department of Public Health

 

X

 

05-12-16

Department of Revenue

X

 

 

01-28-16

Department of Transportation

X

 

 

01-21-16

Drycleaner Environmental Response Trust Fund Council

 

X

 

03-31-16

DuQuoin State Fair (09/30/15)

 

X

 

12-15-16

Eastern Illinois University

X

 

 

02-04-16

Eastern Illinois University

 

X

X

03-31-16

Emergency Management Agency

 

X

 

01-28-16

Environmental Protection Agency (Water Revolving Fund)

X

 

 

01-26-16

Executive Ethics Commission

 

X

 

03-10-16

Executive Office of Inspector General

 

X

 

05-26-16

General Assembly - Senate

 

X

 

12-30-15

General Assembly - House

 

X

 

12-30-15

General Assembly Retirement System

X

 

 

01-12-16

General Assembly Retirement System

 

X

 

04-14-16

Governor’s Office of Management and Budget

 

X

 

04-21-16

Governors State University

X

 

 

01-26-16

Governors State University

 

X

X

03-10-16

Guardianship and Advocacy Commission

 

X

 

12-17-15

Human Rights Commission

 

X

 

01-28-16

Illinois Commerce Commission

 

X

 

04-14-16

Illinois Commerce Commission – WETSA - (06-30-15)

 

X

 

01-14-16

Illinois Commerce Commission – WETSA - (12-31-15)

 

X

 

06-02-16

Illinois Conservation Foundation

X

X

 

12-17-15

Illinois Educational Labor Relations Board

 

X

 

01-21-16

Illinois Finance Authority

X

 

 

01-28-16

Illinois Finance Authority

 

X

 

02-18-16

Illinois Gaming Board

X

 

 

01-26-16

Illinois Grain Insurance Corporation

X

X

 

02-25-16

 

11


 

FINANCIAL AUDITS, SINGLE AUDITS AND

 

COMPLIANCE ATTESTATION EXAMINATIONS

 

AGENCY

F

C

S

DATE

RELEASED

Illinois Housing Development Authority

X

 

 

12-23-15

Illinois Housing Development Authority

X

X

03-31-16

Illinois Labor Relations Board

X

 

02-04-16

Illinois Math and Science Academy

X

X

 

03-17-16

Illinois Math and Science Academy Fund

X

X

 

03-17-16

Illinois Council on Developmental Disabilities

X

 

01-14-16

Illinois Power Agency

X

X

 

12-30-15

Illinois State Fair (09/30/15)

 

X

 

12-15-16

Illinois State University

X

X

X

12-17-15

Illinois Student Assistance Commission

 

 

 

 

(Including Golden Apple Scholars of IL)

X

 

 

01-26-16

Illinois Student Assistance Commission, IDAPP

X

 

 

01-26-16

Illinois Student Assistance Commission, Prepaid Tuition

X

 

 

01-26-16

Illinois Supreme Court

 

X

 

01-26-16

Independent Tax Tribunal

 

X

 

06-30-16

Judges’ Retirement System

X

 

 

01-12-16

Judges’ Retirement System

 

X

 

04-14-16

Legislative Audit Commission

 

X

 

12-30-15

Legislative Printing Unit

 

X

 

11-19-15

Legislative Reference Bureau

 

X

 

06-30-16

Legislative Research Unit

 

X

 

12-10-15

Literacy Foundation

X

X

 

01-28-16

Lottery

X

X

 

05-05-16

Mid Illinois Medical District Commission

 

X

 

10-15-15

Metro. Pier and Exposition Authority

 

X

 

10-15-15

Northeastern Illinois University

X

 

 

02-04-16

Northeastern Illinois University

X

X

03-17-16

Northern Illinois University

X

 

 

02-25-16

Northern Illinois University

X

X

03-24-16

Office of the Governor

 

X

 

06-30-16

Office of the Lieutenant Governor

 

X

 

02-04-16

Secretary of State

X

X

 

03-24-16

Southern Illinois University

X

 

 

01-14-16

Southern Illinois University

X

X

03-17-16

State Board of Education

X

 

 

01-21-16

 

12


 

FINANCIAL AUDITS, SINGLE AUDITS AND

 

COMPLIANCE ATTESTATION EXAMINATIONS

 

AGENCY

F

C

S

DATE RELEASED

State Board of Elections

 

X

 

01-28-16

State Board of Investment

X

 

 

12-23-15

State Board of Investment

X

 

02-04-16

State Employees' Retirement System

X

 

 

01-12-16

State Employees' Retirement System

X

 

04-14-16

State Employees' Retirement System – Special Purpose Report

X

 

 

07-21-16

State Universities’ Retirement System

X

 

 

01-12-16

State Universities’ Retirement System

X

 

04-14-16

State Universities’ Retirement System – Special Purpose Report

X

 

 

04-21-16

Statewide Financial Audit

X

 

 

04-05-16

Statewide Single Audit - Federal Funds

 

X

04-28-16

Supreme Court Historic Preservation Commission

X

 

11-19-15

Teachers' Retirement System

X

 

 

01-12-16

Teachers' Retirement System

X

 

03-24-16

Teachers' Retirement System – Special Purpose Report

X

 

 

04-21-16

Teachers’ Pension and Retirement System - Chicago

 

X

 

03-03-16

Toll Highway Authority (12/31/15)

X

X

 

07-21-16

Treasurer - College Savings Plan

X

 

 

01-21-16

Treasurer - Fiscal Officer Responsibilities

X

X

 

01-21-16

Treasurer - Illinois Funds

X

 

 

01-21-16

Treasurer - Non-Fiscal Officer

 

X

 

03-17-16

Universities Civil Service Commission

 

X

 

11-10-15

University of Illinois

X

 

 

01-21-16

University of Illinois

 

X

X

03-24-16

Western Illinois University

X

 

 

01-14-16

Western Illinois University

 

X

X

03-03-16

Workers’ Compensation Commission

X

X

 

02-11-16

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

13

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, 2016.

 

 

INFORMATION SYSTEMS AUDITS

AUDITS INITIATED AND/OR COMPLETED

IN FISCAL YEAR 2017

 

l

Capital Development Board

l

Comptroller

l

Department of Corrections

l

Department of Central Management Services

l

Department of Children and Family Services

l

Department of Juvenile Justice

l

Department of Healthcare and Family Services

l

Department of Human Services

l

Department of Innovation and Technology – Service Organization Review

l

Department of Natural Resources

l

Department of Revenue

l

Eastern Illinois University

l

Governors State University

l

Illinois Health Information Exchange Authority

l

Illinois Gaming Board

l

Illinois State Police

l

Illinois State University

l

State Employees’ Retirement System

l

State Universities’ Retirement System

l

University of Illinois

l

Western Illinois University

 

14

 

 

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 fourth quarter of Fiscal Year 2017 and it contains thirty-six filings with this office.

 

                                                                                    Yours truly,

 

 

 

 

                                                                        FRANK J. MAUTINO

                                                                        Auditor General

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

15