October 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 lapse period of FY 18 and the first quarter
FY 19 ending September 30, 2018.

 

 

FISCAL MATTERS

 

 

 

FY 2018 – LAPSE PERIOD

 

Appropriation

Expended

Obligated

Balance

 

 

 

 

 

GRF Operations:

 

 

 

 

Personal Services

$5,677,350

$5,677,048

-

$302

Social Security

416,000

413,357

-

2,643

Contractual Services

605,000

601,793

-

3,207

Commodities

1,250

1,170

-

80

Paper and Printing

4,400

4,355

-

45

Equipment

6,250

5,949

-

301

EDP

41,000

40,559

-

441

Telecommunications

53,250

52,855

-

395

Oper. Of Auto. Equip.

2,500

1,850

-

650

GRF Operations Total

$6,807,000

$6,798,936

-

$8,064

Audit Expense Fund

 

 

 

 

Audit/Studies/Invest.

$25,398,600

$22,943,281

-

$2,455,319

 

 

 

 

 

 

 

 


 


 

 

FY 2019 – FIRST QUARTER

 

Appropriation

Expended

Obligated

Balance

 

 

 

 

 

GRF Operations:

 

 

 

 

Personal Services

$5,551,000

$1,571,051

-

$3,979,949

Social Security

425,000

114,103

-

310,897

Contractual Services

636,000

153,963

$394,526

87,511

Commodities

20,000

70

-

19,930

Paper and Printing

20,000

-

-

20,000

Equipment

25,000

943

-

24,057

EDP

50,000

1,601

-

48,399

Telecommunications

75,000

4,496

-

70,504

Oper. Of Auto. Equip.

5,000

16

-

4,984

GRF Operations Total

$6,807,000

$1,846,243

$394,526

$4,566,231

Audit Expense Fund

 

 

 

 

Audit/Studies/Invest.

$28,540,611

$920,561

$18,631,154

$8,988,896

 

 

 

 

 

 

 


PERSONNEL

 

 

PERSONNEL

 

 

07/01/2018

 

Appointments

 

Separations

 

Transfers

09/30/2018

 

 

 

 

 

 

 

 

 

 

Springfield

85

 

1

 

2

 

0

 

84

Chicago

 5

 

0

 

0

 

0

 

 5

 

 

 

 

 

 

 

 

 

 

TOTAL

90

 

1

 

2

 

0

 

89

 

 

 

 

 

 

 

 

 

 

 

 

 

CONTRACTS

 

During the first quarter of Fiscal Year 2019, the Office of the Auditor General entered into eleven Administrative,
thirty-six Regional Office of Education, three Performance Division, three Information Systems, and fifty-nine
Financial/Compliance audit contracts.

 

 

 

 

 

 

 

 

 

TRAINING

 

TRAINING QUARTERLY REPORT

First Quarter Fiscal Year 2019

 

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

 

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

 

 

 

 

 

 


 

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

2017-2018

Name of Audit

Authority

Date Released

1.     Ford Heights Public Library District

HR #843

 

2.     Department of Central Management Services Multiple Choice Exams

HR #816

 

3.     Performance Audit of the Quincy Veterans Home

SR #1186

 

4.     Program Audit of the Covering All Kids Health Insurance Program – FY 2017

215 ILCS 170/63

 

5.     Performance Audit of the Morneau Shepell Contract

HR #522

 

6.     Performance Audit of Long-Term Care Eligibility Determinations

PA 100-380

 

7.     Performance Audit of DCFS Child Abuse and Neglect Investigations

HR #418

 

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

HR #34

07-19-18

9.     Performance Audit of the State’s Leasing Decision

HJR #63

05-16-18

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

HR #100

01-23-18

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

PA 97-694

PA 100-465

12-28-17

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

215 ILCS 170/63

12-28-17

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

PA 95-708

12-21-17

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

20 ILCS 1305/1-17(w)

12-21-17

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

PA 95-708

11-29-17

16.  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

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

HR #324

05-03-17

 

 

 

 

 

 

 

 

 

 

 


 

 

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, 2017.  As the audits for this fiscal year
are released, the “Date Released” column will be completed.  In addition, the list of fiscal year 2016 audits is
presented afterwards.

 

REGIONAL OFFICE OF EDUCATION AUDITS

For the Period Ending June 30, 2017

F = Financial Audit                     S = Single Audit

Name of Audit

F

S

Date Released

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

X

 

05-03-18

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

 

X

 

 

05-22-18

3.     ROE # 04:  Boone, Winnebago Counties

 

 

 

4.     ROE # 08:  Carroll, JoDaviess, Stephenson Counties

X

 

04-26-18

5.     ROE # 09:  Champaign, Ford Counties

X

 

04-19-18

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

X

 

07-11-18

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

X

 

04-19-18

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

 

 

 

9.     ROE # 16:  DeKalb County

X

 

08-15-18

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

X

X

03-06-18

11.  ROE # 19:  DuPage County

 

 

 

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

 

X

 

 

06-28-18

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

X

X

03-27-18

14.  ROE # 24:  Grundy, Kendall Counties

X

 

06-28-18

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

X

 

05-03-18

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

X

X

03-15-18

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

 

 

 

18.  ROE # 31:  Kane County

X

 

06-28-18

19.  ROE # 32:  Iroquois, Kankakee Counties

 

 

 

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

X

 

05-30-18

21.  ROE # 34:  Lake County

 

 

 

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

X

 

05-22-18

23.  ROE # 39:  Macon, Piatt Counties

X

 

06-12-18

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

X

 

05-30-18

25.  ROE # 41:  Madison County

X

 

06-14-18

26.  ROE # 44:  McHenry County

X

 

03-27-18

27.  ROE # 45:  Monroe, Randolph Counties

X

 

05-03-18

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

 

 

 

29.  ROE # 48:  Peoria County

X

X

06-12-18

30.  ROE # 49:  Rock Island County

X

X

10-02-18

31.  ROE # 50:  St. Clair County

X

X

05-22-18

32.  ROE # 51:  Menard, Sangamon Counties

 

 

 

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

X

 

05-03-18

34.  ROE # 54:  Vermilion County

X

 

03-15-18

35.  ROE # 56:  Will County

 

 

 

36.  Intermediate Service Center #01:  North Cook

X

 

06-28-18

37.  Intermediate Service Center #02:  West Cook

 

 

 

38.  Intermediate Service Center #04:  South Cook

X

X

08-15-18

 


 

 

 

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

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

X

 

08-01-17

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

X

X

08-22-17

41.  ROE # 04:  Boone, Winnebago Counties

X

X

*

42.  ROE # 08:  Carroll, JoDaviess, Stephenson Counties

X

 

06-29-17

43.  ROE # 09:  Champaign, Ford Counties

X

 

02-23-17

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

X

 

06-08-17

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

X

 

06-08-17

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

X

 

*

47.  ROE # 16:  DeKalb County

X

 

08-22-17

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

X

X

06-13-17

49.  ROE # 19:  DuPage County

X

 

04-05-18

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

X

 

08-01-17

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

X

X

06-29-17

52.  ROE # 24:  Grundy, Kendall Counties

X

 

06-08-17

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

X

 

03-29-17

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

X

X

11-29-17

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

X

 

04-05-18

56.  ROE # 31:  Kane County

X

 

05-18-17

57.  ROE # 32:  Iroquois, Kankakee Counties

X

X

08-22-17

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

X

 

10-12-17

59.  ROE # 34:  Lake County

X

 

06-13-17

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

X

X

05-03-17

61.  ROE # 39:  Macon, Piatt Counties

X

 

08-22-17

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

X

 

05-25-17

63.  ROE # 41:  Madison County

X

 

09-07-17

64.  ROE # 44:  McHenry County

X

 

04-12-17

65.  ROE # 45:  Monroe, Randolph Counties

X

X

05-18-17

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

X

X

*

67.  ROE # 48:  Peoria County

X

X

04-12-17

68.  ROE # 49:  Rock Island County

X

X

06-29-17

69.  ROE # 50:  St. Clair County

X

X

03-29-17

70.  ROE # 51:  Menard, Sangamon Counties

X

X

*

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

X

 

08-22-17

72.  ROE # 54:  Vermilion County

X

 

02-16-17

73.  ROE # 56:  Will County

X

X

11-29-17

74.  Intermediate Service Center #01:  North Cook

X

 

06-08-17

75.  Intermediate Service Center #02:  West Cook

X

X

*

76.  Intermediate Service Center #04:  South Cook

X

X

10-12-17

*Report not released as of June 30, 2018

 

 

 

 

 

 

 

 

 


The following is a listing of financial audits, single audits and compliance attestation examinations for the
period(s) ending June 30, 2018 and December 31, 2018.  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, 2018 AND DECEMBER 31, 2018

 

 

F = Financial Audits

C = Compliance Attestation Examinations

S = Single Audits

AGENCY

F

C

S

DATE RELEASED

Abraham Lincoln Presidential Library and Museum

 

 

 

 

Attorney General

 

 

 

 

Capital Development Board

 

 

 

 

Chicago State University

 

 

 

 

Comptroller - Fiscal Officer

 

 

 

 

Comptroller - Non-Fiscal Officer

 

 

 

 

Department on Aging

 

 

 

 

Department of Central Management Services

 

 

 

 

Department of Central Management Services

-    University Benefit Schedule

 

 

 

 

Department of Central Management Service

 – Teacher Health Insurance Security Fund

 

 

 

 

Department of Central Management Service

 – Teacher Health Insurance Security Fund – Special Report

 

 

 

 

Department of Central Management Services

- Local Gov’t Health Insurance Reserve Fund

 

 

 

 

Department of Central Management Services

- Local Gov’t Health Insurance Reserve Fund – Special Report

 

 

 

 

Department of Central Management Services

- Community College Health Insurance Security Fund

 

 

 

 

Department of Central Management Services

- Community College Health Ins. Security Fund – Special Report

 

 

 

 

Department of Central Management Services

(Deferred Compensation Plan)

 

 

 

 

Department of Children and Family Services

 

 

 

 

Department of Children and Family Services

 

 

 

 

Department of Commerce and Economic Opportunity

 

 

 

 

Department of Corrections

 

 

 

 

Department of Corrections

 

 

 

 

Department of Employment Security

 

 

 

 

Department of Financial and Professional Regulation

 

 

 

 

Department of Healthcare and Family Services

 

 

 

 

Department of Human Services

 

 

 

 

Department of Insurance

 

 

 

 

Department of Juvenile Justice

 

 

 

 

Department of Military Affairs

 

 

 

 

Department of Natural Resources – Capital Asset Account

 

 

 

 

Department of Natural Resources

 

 

 

 

Department of Revenue

 

 

 

 

Department of Revenue

 

 

 

 

Department of State Police

 

 

 

 

Department of Transportation

 

 

 

 

Department of Transportation

 

 

 

 

Department of Veterans’ Affairs

 

 

 

 

Drycleaner Environmental Response Trust Fund Council

 

 

 

 

Eastern Illinois University

 

 

 

 

Environmental Protection Agency

 

 

 

 

Environmental Protection Agency – Water Revolving Fund

 

 

 

 

Environmental Protection Trust Fund Commission

 

 

 

 

Executive Ethics Commission

 

 

 

 

General Assembly Retirement System

 

 

 

 

General Assembly Retirement System

 

 

 

 

Governors State University

 

 

 

 

Governors State University

 

 

 

 

Illinois Community College Board

 

 

 

 

Illinois Conservation Foundation

 

 

 

 

Illinois Finance Authority

 

 

 

 

Illinois Gaming Board – Gaming Fund

 

 

 

 

Illinois Gaming Board

 

 

 

 

Illinois Joining Forces Foundation

 

 

 

 

Illinois Housing Development Authority

 

 

 

 

Illinois Housing Development Authority

 

 

 

 

Illinois Mathematics and Science Academy

 

 

 

 

Illinois Mathematics and Science Academy Fund

 

 

 

 

Illinois Power Agency

 

 

 

 


Illinois Racing Board

 

 

 

 

Illinois State Board of Investment

 

 

 

 

Illinois State Board of Investment

 

 

 

 

Illinois State Toll Highway Authority

 

 

 

 

Illinois State University

 

 

 

 

Illinois Student Assistance Commission

 

 

 

 

Illinois Student Assistance Commission

(Including Golden Apple Scholars of Illinois AUP)

 

 

 

 

Illinois Student Assistance Commission - Prepaid Tuition

 

 

 

 

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

 

 

 

 

Joint Committee on Administrative Rules

 

 

 

 

Judges’ Retirement System

 

 

 

 

Judges’ Retirement System

 

 

 

 

Judicial Inquiry Board

 

 

 

 

Law Enforcement Training Standards Board

 

 

 

 

Legislative Ethics Commission

 

 

 

 

Legislative Information System

 

 

 

 

Lottery

 

 

 

 

Metro East Police District

 

 

 

 

Northeastern Illinois University

 

 

 

 

Northeastern Illinois University

 

 

 

 

Northern Illinois University

 

 

 

 

Northern Illinois University

 

 

 

 

Office of the Legislative Inspector General

 

 

 

 

Pollution Control Board

 

 

 

 

Prisoner Review Board

 

 

 

 

Procurement Policy Board

 

 

 

 

Property Tax Appeal Board

 

 

 

 

Railsplitter Tobacco Settlement Authority

 

 

 

 

Roseland Community Medical District Commission

 

 

 

 

Secretary of State

 

 

 

 

Sex Offender Management Board

 

 

 

 

Southern Illinois University

 

 

 

 

Southern Illinois University

 

 

 

 

Southwestern Illinois Development Authority

 

 

 

 

State Appellate Defender

 

 

 

 

State Board of Education

 

 

 

 

State Board of Education

 

 

 

 

State Employees’ Retirement System

 

 

 

 

State Employees' Retirement System

 

 

 

 

State Employees’ Retirement System –

Report on Allocation of Pension Amounts

 

 

 

 

State Fire Marshal

 

 

 

 

State Police Merit Board

 

 

 

 

State Universities Retirement System

 

 

 

 

State Universities Retirement System

 

 

 

 

State Universities Retirement System –

Report on Allocation of Pension Amounts

 

 

 

 

State's Attorneys Appellate Prosecutor

 

 

 

 

Statewide Financial Statement Audit

 

 

 

 

Statewide Single Audit - (Federal Funds)

 

 

 

 

Teachers’ Retirement System

 

 

 

 

Teachers’ Retirement System

 

 

 

 

Teachers’ Retirement System –

Report on Allocation of Pension Amounts

 

 

 

 

Treasurer – Achieving a Better Life Experience Program (ABLE)

 

 

 

 

Treasurer - College Savings Program

 

 

 

 

Treasurer - Fiscal Officer

 

 

 

 

Treasurer - Illinois Funds

 

 

 

 

Treasurer - Securities Lending Program

 

 

 

 

University of Illinois

 

 

 

 

University of Illinois

 

 

 

 

Western Illinois University

 

 

 

 

Western Illinois University

 

 

 

 


 

            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

 

X

 

05-30-18

Arts Council

 

X

 

06-28-18

Arts Council Foundation

X

X

 

05-03-18

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

X

X

 

05-30-18

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

X

X

 

05-03-18

Board of Examiners

 

 

 

 

Board of Higher Education

 

X

 

07-10-18

Capital Development Board

X

 

 

12-21-17

Chicago State University

X

 

 

03-15-18

Chicago State University

 

X

X

03-15-18

Civil Service Commission

 

X

 

07-25-18

Commission on Government Forecasting and Accountability

 

X

 

04-19-18

Comptroller - Fiscal Officer Responsibilities

X

X

 

12-21-17

Court of Claims

 

 

 

 

Criminal Justice Information Authority

 

 

 

 

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

X

 

 

06-28-18

Deaf and Hard of Hearing Commission

 

X

 

08-15-18

Department of Agriculture

 

X

 

03-27-18

Department of Central Management Services

X

 

 

02-22-18

Department of Central Management Services

 

X

 

03-27-18

Department of Central Management Services

 

 

 

 

 - Community College Health Insurance Security Fund

X

 

 

02-22-18

Department of Central Management Services

 

 

 

 

 - Community College Health Insurance Security Fund-Special Report

X

 

 

06-28-18

Department of Central Management Services

 

 

 

 

 - Local Government Health Insurance Reserve Fund

X

 

 

02-22-18


Department of Central Management Services

 

 

 

 

 - State Employees Group Insurance Program

 

X

 

08-15-18

Department of Central Management Services

 

 

 

 

 - Teacher Health Insurance Security Fund

X

 

 

02-22-18

Department of Central Management Services

 

 

 

 

 - Teacher Health Insurance Security Fund – Special Report

X

 

 

06-28-18

Department of Central Management Services

 

 

 

 

 - University Benefit Schedule

 

X

 

11-29-17

Department of Employment Security

X

 

 

01-11-18

Department of Employment Security

 

X

 

04-26-18

Department of Healthcare and Family Services

X

 

 

03-20-18

Department of Healthcare and Family Services

 

X

 

07-10-18

Department of Human Rights

 

X

 

01-11-18

Department of Human Services

X

 

 

03-20-18

Department of Human Services

 

X

 

06-14-18

Department of Labor

 

 

 

 

Department of Natural Resources (Capital Asset Account)

X

 

 

02-08-18

Department of Public Health

 

X

 

08-15-18

Department of Revenue

X

 

 

03-13-18

Department of Transportation

X

 

 

01-31-18

Drycleaner Environmental Response Trust Fund Council

 

X

 

03-13-18

DuQuoin State Fair (09/30/17)

 

X

 

04-26-18

Eastern Illinois University

X

 

 

03-27-18

Eastern Illinois University

 

X

X

03-29-18

Emergency Management Agency

 

X

 

07-25-18

Environmental Protection Agency (Water Revolving Fund)

X

 

 

02-01-18

Executive Ethics Commission

 

X

 

08-29-18

Executive Office of Inspector General

 

X

 

09-26-18

General Assembly – Senate - *Overseen by LAC

 

X

 

02-27-18

General Assembly – House - *Overseen by LAC

 

X

 

02-27-18

General Assembly Retirement System

X

 

 

02-08-18

General Assembly Retirement System

 

X

 

04-26-18

Governor’s Office of Management and Budget

 

X

 

03-06-18

Governors State University

X

 

 

01-11-18

Governors State University

 

X

X

03-29-18

Guardianship and Advocacy Commission

 

 

 

 

Health Information Exchange Authority

 

X

 

08-29-18

Historic Preservation Commission

 

X

 

05-03-18

Human Rights Commission

 

X

 

07-10-18

Illinois Commerce Commission

 

 

 

 

Illinois Conservation Foundation

X

X

 

02-01-18

Illinois Educational Labor Relations Board

 

X

 

05-30-18

Illinois Finance Authority

X

 

 

12-21-17

Illinois Finance Authority

 

X

 

03-13-18

Illinois Gaming Board

X

 

 

01-09-18

Illinois Grain Insurance Corporation

X

X

 

03-15-18

Illinois Housing Development Authority

X

 

 

11-08-17

Illinois Housing Development Authority

 

X

X

02-14-18

Illinois Labor Relations Board

 

X

 

03-13-18

Illinois Math and Science Academy

X

X

 

01-31-18

Illinois Math and Science Academy Fund

X

X

 

01-31-18

Illinois Council on Developmental Disabilities

 

 

 

 

Illinois Power Agency

X

 

 

02-14-18

Illinois State Fair (09/30/17)

 

X

 

04-26-18

Illinois State University

X

X

X

03-20-18

Illinois Student Assistance Commission

 

 

 

 

(Including Golden Apple Scholars of IL)

X

 

 

03-01-18

Illinois Student Assistance Commission, Prepaid Tuition

X

 

 

03-01-18

Illinois Supreme Court

 

X

 

02-22-18

Independent Tax Tribunal

 

 

 

 

Judges’ Retirement System

X

 

 

02-08-18

Judges’ Retirement System

 

X

 

04-26-18

Legislative Audit Commission

 

X

 

05-22-18

Legislative Printing Unit

 

X

 

04-26-18

Legislative Reference Bureau

 

X

 

03-27-18

Legislative Research Unit

 

X

 

07-25-18

Literacy Foundation

X

X

 

01-31-18

Lottery

X

 

 

01-31-18

Lottery

 

X

 

05-30-18

Mid Illinois Medical District Commission

 

X

 

06-28-18

Metro. Pier and Exposition Authority

 

X

 

11-15-17

Northeastern Illinois University

X

 

 

03-13-18

Northeastern Illinois University

 

X

X

03-29-18

Northern Illinois University

X

 

 

03-15-18

Northern Illinois University

 

X

X

03-29-18

Office of the Governor

 

X

 

03-27-18

Office of the Lieutenant Governor

 

X

 

07-25-18

Secretary of State

X

 

 

01-09-18

Secretary of State

 

X

 

03-06-18

Southern Illinois University

X

 

 

03-20-18

Southern Illinois University

 

X

X

03-29-18

State Board of Education

X

 

 

01-09-18

State Board of Elections

 

X

 

05-03-18

State Board of Investment

X

 

 

01-31-18

State Board of Investment

 

X

 

04-05-18

State Employees' Retirement System

X

 

 

02-08-18

State Employees' Retirement System

 

X

 

04-26-18

State Employees' Retirement System – Special Purpose Report

X

 

 

03-20-18

State Universities’ Retirement System

X

 

 

12-21-17

State Universities’ Retirement System

 

X

 

01-11-18

State Universities’ Retirement System – Special Purpose Report

X

 

 

01-11-18

Statewide Financial Audit

X

 

 

03-22-18

Statewide Single Audit - Federal Funds

 

 

X

05-15-18

Supreme Court Historic Preservation Commission

 

X

 

12-12-17

Teachers' Retirement System

X

 

 

01-09-18

Teachers' Retirement System

 

X

 

04-05-18

Teachers' Retirement System – Special Purpose Report

X

 

 

03-15-18

Teachers’ Pension and Retirement System - Chicago

 

X

 

01-09-18

Toll Highway Authority (12/31/17)

X

X

 

07-10-18

Treasurer – Achieving a Better Life Experience Program (ABLE)

X

 

 

03-13-18

Treasurer - College Savings Plan

X

 

 

03-20-18

Treasurer - Fiscal Officer Responsibilities

X

X

 

03-06-18

Treasurer - Fiscal Officer Responsibilities

 

 

 

 

 - Securities Lending Program

 

X

 

10-31-17

Treasurer - Illinois Funds

X

 

 

03-15-18

Treasurer - Non-Fiscal Officer

 

X

 

04-19-18

Universities Civil Service Commission

 

X

 

05-22-18

University of Illinois

X

 

 

02-14-18

University of Illinois

 

X

X

02-22-18

Western Illinois University

X

 

 

03-15-18

Western Illinois University

 

X

X

03-29-18

Workers’ Compensation Commission

 

 

 

 

 


 

 


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

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

 

X

 

08-29-18

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

X

X

 

05-03-18

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

 

X

 

05-03-18

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

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

X

 

 

01-11-18

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

 

X

 

09-13-18

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

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


 


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, 2018.

 

 

INFORMATION SYSTEMS AUDITS

AUDITS INITIATED AND/OR COMPLETED

IN FISCAL YEAR 2019

 

l

Comptroller

l

Department of Commerce and Economic Opportunity

l

Department of Corrections

l

Department of Healthcare and Family Services

l

Department of Human Services

l

Department of Innovation and Technology

l

Department of Innovation and Technology – Service Organization Review

l

Department of Juvenile Justice

l

Department of Natural Resources

l

Department of Revenue

l

Department of Veterans’ Affairs

l

Environmental Protection Agency

l

Governors State University

l

Illinois Community College Board

l

Illinois Gaming Board

l

Illinois Housing Development Authority

l

Illinois State University

l

Illinois Student Assistance Commission

l

Legislative Information System

l

Southern Illinois University

l

State Board of Education

l

State Fire Marshal

l

University of Illinois

 


 

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 first quarter of Fiscal Year 2019 and it contains fifty-five filings with this office.

 

               Yours truly,

 

 

  FRANK J. MAUTINO

  Auditor General