REPORT DIGEST SOUTHWESTERN ILLINOIS DEVELOPMENT AUTHORITY SPECIAL LIMITED SCOPE COMPLIANCE EXAMINATION FOR THE TWO YEARS ENDED JUNE 30, 2016 Release Date: December 1, 2016 FINDINGS THIS AUDIT: 0 FINDINGS LAST AUDIT: 0 State of Illinois, Office of the Auditor General FRANK J. MAUTINO, AUDITOR GENERAL To obtain a copy of the Report contact: Office of the Auditor General, Iles Park Plaza, 740 E. Ash Street, Springfield, IL 62703 (217) 782-6046 or TTY (888) 261-2887 This Report Digest and Full Report are also available on the worldwide web at www.auditor.illinois.gov INTRODUCTION The General Assembly made appropriations to the Southwestern Illinois Development Authority (Authority) to replenish draws on the debt service reserve backing bonds issued on behalf of Laclede Steel – Illinois and the Children’s Center for Behavioral Development. Our special limited scope compliance examination was restricted to appropriations made by the General Assembly to the Authority from the General Revenue Fund. There were no findings of noncompliance disclosed during our examination. ACCOUNTANTS' OPINION We conducted a special limited scope compliance examination of the Authority as required by the Illinois State Auditing Act. The accountants stated the Authority complied, in all material respects, with the requirements described in the report during the two years ended June 30, 2016. FRANK J. MAUTINO Auditor General FJM:jv AUDITORS ASSIGNED This examination was performed by the Office of the Auditor General’s staff.