January 15, 2018

 

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 FY 2018 ending December 31, 2017.

 

FISCAL MATTERS

 

 

 

FY 2018 – SECOND QUARTER

 

Appropriation

Expended

Obligated

Balance

 

 

 

 

 

GRF Operations:

 

 

 

 

Personal Services

$5,551,000

$2,991,286

$0

$2,559,714

Social Security

425,000

216,897

0

208,103

Contractual Services

636,000

301,686

259,752

74,562

Commodities

20,000

918

0

19,082

Paper and Printing

20,000

4,155

0

15,845

Equipment

25,000

5,358

0

19,642

EDP

50,000

28,738

10,000

11,262

Telecommunications

75,000

21,870

0

53,130

Oper. Of Auto. Equip.

5,000

530

0

4,470

GRF Operations Total

$6,807,000

$3,571,438

$269,752

$2,965,810

Audit Expense Fund

 

 

 

 

Audit/Studies/Invest.

$25,398,600

$7,969,313

$9,581,393

$7,847,894

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 


PERSONNEL

 

 

PERSONNEL

 

 

10/01/2017

 

Appointments

 

Separations

 

Transfers

12/31/2017

 

 

 

 

 

 

 

 

 

 

Springfield

80

 

1

 

0

 

0

 

81

Chicago

 5

 

0

 

0

 

0

 

 5

 

 

 

 

 

 

 

 

 

 

TOTAL

85

 

1

 

0

 

0

 

86

 

 

 

 

 

 

 

 

 

 

 

 

 

CONTRACTS

 

 

During the second quarter of Fiscal Year 2018, the Office of the Auditor General entered into one Regional Office of Education and four Financial/Compliance audit contracts.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2


 

TRAINING

 

TRAINING QUARTERLY REPORT

Second Quarter Fiscal Year 2018

 

During the second quarter of Fiscal Year 2018, OAG-sponsored training included: 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3


 

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 Morneau Shepell Contract

HR #522

 

2.     Performance Audit of Long-Term Care Eligibility Determinations

PA 100-380

 

3.     Performance Audit of DCFS Child Abuse and Neglect Investigations

HR #418

 

4.     Performance Audit of the State’s Leasing Decision

HJR #63

 

5.     Audit of Medicaid Managed Care Organizations, including a comparison of expenditures between MCOs and fee-for-service entities

HR #100

 

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

HR #34

 

7.     Annual Review of the Actuarial Assumptions and Valuations of the State-Funded Retirement Systems

PA 97-694

PA 100-465

12-28-17

8.     Program Audit of the Covering All Kids Health Insurance ProgramFY 2016

215 ILCS 170/63

12-28-17

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

PA 95-708

12-21-17

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

20 ILCS 1305/1-17(w)

12-21-17

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

PA 95-708

11-29-17

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

PA 96-031

PA 99-527

11-15-17

13.  Performance Audit of State Moneys Provided to the Kenwood Oakland Community Organization

HR #324

05-03-17

14.  Annual Review of the Actuarial Assumptions and Valuations of the Five State-Funded Retirement Systems

PA 97-694

12-29-16

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

PA 95-708

12-15-16

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

PA 95-708

11-29-16

17.  Performance Audit of the College of DuPage

HR #55

09-28-16

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

SR #140

09-08-16

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

HR #199

08-31-16

20.  Program Audit of the Covering All Kids Health Insurance ProgramFY 2015

PA 95-985

08-24-16

21.  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

22.  Program Audit of the Covering All Kids Health Insurance ProgramFY 2014

PA 95-985

02-18-16

 

 

 

 

 

 

4


 

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

X

 

08-01-17

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

X

X

08-22-17

3.     ROE # 04:  Boone, Winnebago Counties

X

X

*

4.     ROE # 08:  Carroll, JoDaviess, 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

X

 

*

9.     ROE # 16:  DeKalb County

X

 

08-22-17

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

X

X

06-13-17

11.  ROE # 19:  DuPage County

X

 

*

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

X

 

08-01-17

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

X

X

11-29-17

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

X

 

*

18.  ROE # 31:  Kane County

X

 

05-18-17

19.  ROE # 32:  Iroquois, Kankakee Counties

X

X

08-22-17

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

X

 

10-12-17

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

X

 

08-22-17

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

X

 

05-25-17

25.  ROE # 41:  Madison County

X

 

09-07-17

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

X

X

*

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

X

X

*

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

X

 

08-22-17

34.  ROE # 54:  Vermilion County

X

 

02-16-17

35.  ROE # 56:  Will County

X

X

11-29-17

36.  Intermediate Service Center #01:  North Cook

X

 

06-08-17

37.  Intermediate Service Center #02:  West Cook

X

X

*

38.  Intermediate Service Center #04:  South Cook

X

X

10-12-17

*Report not released as of December 31, 2017

 

 

 

 

 

 

5


 

 

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

X

X

*

47.  Intermediate Service Center #04:  South Cook

X

X

03-24-16

                        *Report not released as of December 31, 2017

 

 

 

 

 

 

6


 

 

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

 

X

 

08-22-17

Department of Natural Resources

X

X

 

10-12-17

Department of Revenue

X

X

 

04-20-17

 

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

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

 

X

 

08-08-17

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

X

X

 

07-06-17

 

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

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

 

X

 

09-21-17

Legislative Ethics Commission

 

X

 

05-03-17

Legislative Information System

 

X

 

05-23-17

Lottery

X

 

 

02-02-17

Metro East Police District

 

 

 

 

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

Sex Offender Management Board

 

X

 

04-06-17

 

9


 

FINANCIAL AUDITS, SINGLE AUDITS AND

 

COMPLIANCE ATTESTATION EXAMINATIONS

 

F = Financial Audits

C = Compliance Attestation Examinations

S = Single Audits

AGENCY

F

C

S

DATE RELEASED

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

 

10


 

 

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, 2017, September 30, 2017 and December 31, 2017.  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, 2017, SEPTEMBER 30, 2017 AND DECEMBER 31, 2017

 

F = Financial Audits

C = Compliance Attestation Examinations

S = Single Audits

 

AGENCY

F

C

S

DATE

RELEASED

Architect of the Capitol

 

 

 

 

Arts Council

 

 

 

 

Arts Council Foundation

 

 

 

 

Attorney Registration and Disciplinary Commission (12/31/17)

 

 

 

 

Board of Admissions to the Bar (9/30/17)

 

 

 

 

Board of Examiners

 

 

 

 

Board of Higher Education

 

 

 

 

Capital Development Board

X

 

 

12-21-17

Chicago State University

 

 

 

 

Chicago State University

 

 

 

 

Civil Service Commission

 

 

 

 

Commission on Government Forecasting and Accountability

 

 

 

 

Comptroller - Fiscal Officer Responsibilities

X

X

 

12-21-17

Court of Claims

 

 

 

 

Criminal Justice Information Authority & IL Integrated

 

 

 

 

 - Justice Information System

 

 

 

 

DCMS - Deferred Compensation Plan - (12/31/17)

 

 

 

 

Deaf and Hard of Hearing Commission

 

 

 

 

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

 

 

 

 

 

11


 

FINANCIAL AUDITS, SINGLE AUDITS AND

 

COMPLIANCE ATTESTATION EXAMINATIONS

 

AGENCY

F

C

S

DATE

RELEASED

Department of Central Management Services

 

 

 

 

 - University Benefit Schedule

 

X

 

11-29-17

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 (09/30/17)

 

 

 

 

Eastern Illinois University

 

 

 

 

Eastern Illinois University

 

 

 

 

Emergency Management Agency

 

 

 

 

Environmental Protection Agency (Water Revolving Fund)

 

 

 

 

Executive Ethics Commission

 

 

 

 

Executive Office of Inspector General

 

 

 

 

General Assembly - Senate

 

 

 

 

General Assembly - House

 

 

 

 

General Assembly Retirement System

 

 

 

 

General Assembly Retirement System

 

 

 

 

Governor’s Office of Management and Budget

 

 

 

 

Governors State University

 

 

 

 

Governors State University

 

 

 

 

Guardianship and Advocacy Commission

 

 

 

 

Human Rights Commission

 

 

 

 

Illinois Commerce Commission

 

 

 

 

Illinois Conservation Foundation

 

 

 

 

Illinois Educational Labor Relations Board

 

 

 

 

Illinois Finance Authority

X

 

 

12-21-17

Illinois Finance Authority

 

 

 

 

Illinois Gaming Board

 

 

 

 

Illinois Grain Insurance Corporation

 

 

 

 

 

12


 

FINANCIAL AUDITS, SINGLE AUDITS AND

 

COMPLIANCE ATTESTATION EXAMINATIONS

 

AGENCY

F

C

S

DATE

RELEASED

Illinois Housing Development Authority

X

 

 

11-08-17

Illinois Housing Development Authority

 

 

 

 

Illinois Labor Relations Board

 

 

 

 

Illinois Math and Science Academy

 

 

 

 

Illinois Math and Science Academy Fund

 

 

 

 

Illinois Council on Developmental Disabilities

 

 

 

 

Illinois Power Agency

 

 

 

 

Illinois State Fair (09/30/17)

 

 

 

 

Illinois State University

 

 

 

 

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

 

 

 

 

Judges’ Retirement System

 

 

 

 

Legislative Audit Commission

 

 

 

 

Legislative Printing Unit

 

 

 

 

Legislative Reference Bureau

 

 

 

 

Legislative Research Unit

 

 

 

 

Literacy Foundation

 

 

 

 

Lottery

 

 

 

 

Mid Illinois Medical District Commission

 

 

 

 

Metro. Pier and Exposition Authority

 

X

 

11-15-17

Northeastern Illinois University

 

 

 

 

Northeastern Illinois University

 

 

 

 

Northern Illinois University

 

 

 

 

Northern Illinois University

 

 

 

 

Office of the Governor

 

 

 

 

Office of the Lieutenant Governor

 

 

 

 

Secretary of State

 

 

 

 

Southern Illinois University

 

 

 

 

Southern Illinois University

 

 

 

 

State Board of Education

 

 

 

 

 

13


 

FINANCIAL AUDITS, SINGLE AUDITS AND

 

COMPLIANCE ATTESTATION EXAMINATIONS

 

AGENCY

F

C

S

DATE RELEASED

State Board of Elections

 

 

 

 

State Board of Investment

 

 

 

 

State Board of Investment

 

 

 

 

State Employees' Retirement System

 

 

 

 

State Employees' Retirement System

 

 

 

 

State Employees' Retirement System – Special Purpose Report

 

 

 

 

State Universities’ Retirement System

X

 

 

12-21-17

State Universities’ Retirement System

 

 

 

 

State Universities’ Retirement System – Special Purpose Report

 

 

 

 

Statewide Financial Audit

 

 

 

 

Statewide Single Audit - Federal Funds

 

 

 

 

Supreme Court Historic Preservation Commission

 

X

 

12-12-17

Teachers' Retirement System

 

 

 

 

Teachers' Retirement System

 

 

 

 

Teachers' Retirement System – Special Purpose Report

 

 

 

 

Teachers’ Pension and Retirement System - Chicago

 

 

 

 

Toll Highway Authority (12/31/17)

 

 

 

 

Treasurer - College Savings Plan

 

 

 

 

Treasurer - Fiscal Officer Responsibilities

 

 

 

 

Treasurer - Fiscal Officer Responsibilities

 

 

 

 

 - Securities Lending Program

 

X

 

10-31-17

Treasurer - Illinois Funds

 

 

 

 

Treasurer - Non-Fiscal Officer

 

 

 

 

Universities Civil Service Commission

 

 

 

 

University of Illinois

 

 

 

 

University of Illinois

 

 

 

 

Western Illinois University

 

 

 

 

Western Illinois University

 

 

 

 

Workers’ Compensation Commission

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

14

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, 2017.

 

 

INFORMATION SYSTEMS AUDITS

AUDITS INITIATED AND/OR COMPLETED

IN FISCAL YEAR 2018

 

l

Chicago State University

l

Comptroller

l

Department of Agriculture

l

Department of Central Management Services

l

Department of Employment Security

l

Department of Healthcare and Family Services

l

Department of Human Services

l

Department of Innovation and Technology – Service Organization Review

l

Department of Revenue

l

Illinois Commerce Commission

l

Illinois Emergency Management Agency

l

Illinois Power Agency

l

Illinois State Toll Highway Authority

l

Illinois Supreme Court

l

Northeastern Illinois University

l

Northern Illinois University

l

Southern Illinois University

l

Teachers’ Retirement System

l

University of Illinois

 

15

 

 

 

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 2018 and it contains thirty-seven filings with this office.

 

 

                                                                                    Yours truly,

 

 

 

 

                                                                        FRANK J. MAUTINO

                                                                        Auditor General

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

16