April 15, 2021

 

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 third quarter FY 21 ending March 31, 2021.

 

 

FISCAL MATTERS

 

 

FY 2021 –THIRD QUARTER

 

 

 

 

 

 

Appropriations

Expended

Obligated

Balance

GRF Operations:

 

 

 

 

Personal Services

$    6,413,000

$    4,983,282

 

$   1,429,718

Social Security

495,000

362,474

 

132,526

Contractual Services

636,000

450,660

$       138,557

46,783

Commodities

10,000

115

 

9,885

Paper and Printing

5,000

 

 

5,000

Equipment

15,000

 

 

15,000

EDP

15,000

 

 

15,000

Telecommunications

55,000

28,370

 

26,630

Oper. Of Auto. Equip.

3,000

 

 

3,000

GRF Operations Total

$    7,647,000

$    5,824,901

$       138,557

$   1,683,542

Audit Expense Fund

 

 

 

 

Audit/Studies/Invest.

$  31,352,370

$  12,949,303

$    9,061,098

$   9,341,969

 

 

 

 

 

 


 

 

PERSONNEL

 

PERSONNEL

 

 

01/01/2021

 

Appointments

 

Separations

 

Transfers

03/31/2021

 

 

 

 

 

 

 

 

 

 

Springfield

83

 

4

 

5

 

0

 

82

Chicago

 4

 

0

 

0

 

0

 

 4

 

 

 

 

 

 

 

 

 

 

TOTAL

87

 

4

 

5

 

0

 

86

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CONTRACTS

 

During the third quarter of Fiscal Year 2021, the Office of the Auditor General entered into one Administrative contract,
two Regional Office of Education audit contracts and two Financial/Compliance audit contracts.

 

 

 

TRAINING

 

During the third quarter of Fiscal Year 2021, OAG-sponsored training included:

  • DoIT SOC Engagement Updates
  • Illinois OAG Audit Policies and Procedures
  • OAG Audit Issues Update:  February 2021

 

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

  • ISACA:  Fraud Risk After COVID-19
  • ISACA:  194-The Always-On Continuum
  • IGFOA:  Comprehensive Annual Financial Report Conundrums
  • ISACA:  Secure Access for 3rd Parties is Broken.  Fix it in 2021
  • ISACA:  The Year Ahead:  Making Cybersecurity (More) Predictable in 2021
  • ISACA:  Asset Management Teams Are Your Friends!!
  • ISACA:  195-Trust in Technology
  • ISACA:  Hackable:  The Full Day Workshop
  • Becker:  individual webcasts

 

 

 

 

 


 

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

2020-2021

Name of Audit

Authority

Date Released

1.     Performance Audit of the Vendor Payment Program

30 ILCS 540/10

 

2.     Performance Audit of Illinois Power Agency’s management of the Renewable Energy Credit procurement process and Adjustable Block Grant Program

LAC #153

 

3.     Performance Audit of the Prescription Monitoring Program

LAC #154

 

4.     Management Audit of the Illinois Department of State Police’s administration of the Firearm Owners Identification Card Act and the Firearm Concealed Carry Act

LAC #155

 

5.     Performance Audit of DCFS Child Safety and Well Being

PA 101-237

 

6.     Performance Audit of DCFS’ LGBTQ Youth in Care

SR #403

02-10-21

7.     Program Audit of the Department of Human Services’ Office of Inspector General

20 ILCS 1305/1-17(w)

01-14-21

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

PA 97-694

PA 100-465

12-23-20

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

PA 95-708

12-16-20

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

PA 95-708

11-24-20

11.  Performance Audit of DCEO’s EDGE Tax Credit Program

HR #381

06-03-20

12.  Management Audit of DHS’ Process for Selecting Independent Service Coordination Agencies

HR #214

04-02-20

13.  Program Audit of the Covering All Kids Health Insurance Program –    FY 2018

215 ILCS 170/63

01-22-20


 

 

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, 2020.  As the audits for this fiscal year are
released, the “Date Released” column will be completed.  In addition, the list of fiscal year 2019 audits is presented afterwards.

 

REGIONAL OFFICE OF EDUCATION AUDITS

For the Period Ending June 30, 2020

F = Financial Audit                     S = Single Audit

Name of Audit

F

S

Date Released

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

X

 

03-31-21

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

X

 

02-10-21

3.     ROE # 04:  Boone, Winnebago Counties

 

 

*

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

X

 

03-17-21

5.     ROE # 09:  Champaign, Ford Counties

X

 

03-17-21

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

X

 

03-31-21

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

X

 

02-10-21

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

 

 

*

9.     ROE # 16:  DeKalb County

 

 

*

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

 

 

*

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

 

03-31-21

14.  ROE # 24:  Grundy, Kendall Counties

 

 

*

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

 

 

*

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

 

 

*

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

 

 

*

18.  ROE # 31:  Kane County

X

 

02-10-21

19.  ROE # 32:  Iroquois, Kankakee Counties

 

 

*

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

 

 

*

21.  ROE # 34:  Lake County

 

 

*

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

X

 

02-24-21

23.  ROE # 39:  Macon, Piatt Counties

 

 

*

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

X

 

03-31-21

25.  ROE # 41:  Madison County

 

 

*

26.  ROE # 44:  McHenry County

 

 

*

27.  ROE # 45:  Monroe, Randolph Counties

X

 

03-31-21

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

 

 

*

29.  ROE # 48:  Peoria County

X

 

03-31-21

30.  ROE # 49:  Rock Island County

 

 

*

31.  ROE # 50:  St. Clair County

X

 

03-17-21

32.  ROE # 51:  Menard, Sangamon Counties

 

 

*

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

 

 

*

34.  ROE # 54:  Vermilion County

X

 

01-13-21

35.  ROE # 56:  Will County

X

 

12-16-20

36.  Intermediate Service Center #01:  North Cook

X

 

02-10-21

37.  Intermediate Service Center #02:  West Cook

 

 

*

38.  Intermediate Service Center #04:  South Cook

X

 

03-17-21

*Report not released as of March 31, 2021


 

 

 

REGIONAL OFFICE OF EDUCATION AUDITS

For the Period Ending June 30, 2019

F = Financial Audit                     S = Single Audit

Name of Audit

F

S

Date Released

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

X

 

05-27-20

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

X

 

05-27-20

41.  ROE # 04:  Boone, Winnebago Counties

 

 

*

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

X

 

05-27-20

43.  ROE # 09:  Champaign, Ford Counties

X

 

02-27-20

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

X

 

02-27-20

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

X

 

02-27-20

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

 

 

*

47.  ROE # 16:  DeKalb County

X

 

11-17-20

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

X

 

08-13-20

49.  ROE # 19:  DuPage County

 

 

*

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

X

 

05-27-20

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

X

 

07-30-20

52.  ROE # 24:  Grundy, Kendall Counties

X

 

09-17-20

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

X

 

08-27-20

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

X

X

08-13-20

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

 

 

*

56.  ROE # 31:  Kane County

X

 

03-03-20

57.  ROE # 32:  Iroquois, Kankakee Counties

X

 

05-27-20

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

X

X

07-30-20

59.  ROE # 34:  Lake County

 

 

*

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

X

 

05-27-20

61.  ROE # 39:  Macon, Piatt Counties

X

 

09-30-20

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

X

 

05-27-20

63.  ROE # 41:  Madison County

X

 

02-27-20

64.  ROE # 44:  McHenry County

X

 

12-16-20

65.  ROE # 45:  Monroe, Randolph Counties

X

 

06-17-20

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

 

 

*

67.  ROE # 48:  Peoria County

X

 

04-29-20

68.  ROE # 49:  Rock Island County

X

 

02-27-20

69.  ROE # 50:  St. Clair County

X

X

05-27-20

70.  ROE # 51:  Menard, Sangamon Counties

X

 

01-27-21

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

X

 

02-27-20

72.  ROE # 54:  Vermilion County

X

 

01-22-20

73.  ROE # 56:  Will County

X

 

02-27-20

74.  Intermediate Service Center #01:  North Cook

X

 

06-17-20

75.  Intermediate Service Center #02:  West Cook

 

 

*

76.  Intermediate Service Center #04:  South Cook

X

 

04-29-20

*Report not released as of March 31, 2021


 

 

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, 2019, September 30, 2019 and December 31, 2019.  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, 2019, SEPTEMBER 30, 2019 AND DECEMBER 31, 2019

 

 

 

 

F = Financial Audits

C = Compliance Attestation Examinations

S = Single Audits

AGENCY

F

C

S

DATE

RELEASED

Abraham Lincoln Presidential Library and Museum

 

X

 

04-28-20

Architect of the Capitol

 

X

 

04-28-20

Arts Council

 

X

 

01-28-20

Arts Council Foundation

 

X

 

01-28-20

Attorney Registration and Disciplinary Commission (12/31)

X

 

 

09-10-20

Attorney Registration and Disciplinary Commission (12/31)

 

X

 

09-10-20

Board of Admissions to the Bar (9/30)

X

 

 

07-16-20

Board of Admissions to the Bar (9/30)

 

X

 

07-16-20

Board of Examiners

 

X

 

12-16-20

Board of Higher Education

 

X

 

09-03-20

Capital Development Board

X

 

 

02-11-20

Chicago State University

X

 

 

01-30-20

Chicago State University

 

X

X

04-08-20

Civil Service Commission

 

X

 

04-28-20

Commission on Government Forecasting and Accountability

 

X

 

04-22-20

Comptroller - Fiscal Officer Responsibilities

X

X

 

12-27-19

Court of Claims

 

X

 

12-08-20

Coroner Training Board

 

X

 

06-11-20

Criminal Justice Information Authority

 

X

 

03-10-20

Deaf and Hard of Hearing Commission

 

X

 

03-18-21

Department of Agriculture

 

X

 

03-03-20

Department of Central Management Services

X

 

 

01-30-20

Department of Central Management Services

 

X

 

07-07-20

Department of Central Management Services

 

 

 

 

 - Community College Health Insurance Security Fund

X

 

 

01-30-20


 

 

AGENCY

F

C

S

DATE

RELEASED

Department of Central Management Services

 

 

 

 

 - Community College Health Insurance Security Fund-Special Report

X

 

 

06-25-20

Department of Central Management Services

 

 

 

 

 - Deferred Compensation Plan (12/31)

X

 

 

09-24-20

Department of Central Management Services

 

 

 

 

 - Local Government Health Insurance Reserve Fund

X

 

 

01-30-20


Department of Central Management Services

 

 

 

 

 - State Employees Group Insurance Program

 

X

 

06-16-20

Department of Central Management Services

 

 

 

 

 - Teacher Health Insurance Security Fund

X

 

 

01-30-20

Department of Central Management Services

 

 

 

 

 - Teacher Health Insurance Security Fund – Special Report

X

 

 

06-25-20

Department of Central Management Services

 

 

 

 

 - University Benefit Schedule

 

X

 

11-21-19

Department of Employment Security

X

 

 

03-03-20

Department of Employment Security

 

X

 

07-07-20

Department of Healthcare and Family Services

X

 

 

04-28-20

Department of Healthcare and Family Services

 

X

 

07-07-20

Department of Human Rights

 

X

 

04-15-20

Department of Human Services

X

 

 

04-28-20

Department of Human Services

 

X

 

07-07-20

Department of Labor

 

X

 

06-25-20

Department of Natural Resources (Capital Asset Account)

X

 

 

11-26-19

Department of Public Health

 

X

 

06-25-20

Department of Revenue

X

 

 

02-19-20

Department of Transportation

X

 

 

03-19-20

Drycleaner Environmental Response Trust Fund Council

 

X

 

12-11-19

DuQuoin State Fair (09/30)

 

X

 

04-22-20

Eastern Illinois University

X

 

 

04-15-20

Eastern Illinois University

 

X

X

05-27-20

Emergency Management Agency

 

X

 

03-18-21

Environmental Protection Agency (Water Revolving Fund)

X

 

 

02-11-20

Executive Ethics Commission

 

X

 

12-08-20

Executive Office of Inspector General

 

X

 

10-28-20

General Assembly – Senate - *Overseen by LAC

 

X

 

02-19-20

General Assembly – House - *Overseen by LAC

 

X

 

02-19-20


 

 

AGENCY

F

C

S

DATE

RELEASED

General Assembly Retirement System

X

 

 

01-22-20

General Assembly Retirement System

 

X

 

04-22-20

Governor’s Office of Management and Budget

 

X

 

04-15-20

Governors State University

X

 

 

02-19-20

Governors State University

 

X

X

04-08-20

Guardianship and Advocacy Commission

 

X

 

03-18-21

Human Rights Commission

 

X

 

11-05-20

Illinois Commerce Commission

 

X

 

12-08-20

Illinois Conservation Foundation

X

 

 

02-11-20

Illinois Conservation Foundation

 

X

 

02-11-20

Illinois Council on Developmental Disabilities

 

X

 

02-03-21

Illinois Educational Labor Relations Board

 

X

 

01-13-21

Illinois Finance Authority

X

 

 

01-14-20

Illinois Finance Authority

 

X

 

04-15-20

Illinois Gaming Board

X

 

 

01-14-20

Illinois Grain Insurance Corporation

X

X

 

02-19-20

Illinois Housing Development Authority

X

 

 

02-27-20

Illinois Housing Development Authority

 

X

X

05-14-20

Illinois Joining Forces Foundation

X

X

 

01-13-21

Illinois Labor Relations Board

 

X

 

12-16-20

Illinois Math and Science Academy

X

X

 

01-14-20

Illinois Math and Science Academy Fund

X

X

 

01-14-20

Illinois Power Agency

X

 

 

05-14-20

Illinois State Fair (09/30)

 

X

 

04-22-20

Illinois State University

X

 

 

02-19-20

Illinois State University

 

X

X

02-19-20

Illinois Student Assistance Commission

 

 

 

 

(Including Golden Apple Scholars of IL AUP)

X

 

 

03-03-20

Illinois Student Assistance Commission, Prepaid Tuition

X

 

 

03-03-20

Illinois Supreme Court

 

X

 

02-25-20

Independent Tax Tribunal

 

X

 

12-08-20

Judges’ Retirement System

X

 

 

01-22-20

Judges’ Retirement System

 

X

 

04-22-20

Legislative Audit Commission

 

X

 

01-14-20

Legislative Printing Unit

 

X

 

07-16-20


 

 

AGENCY

F

C

S

DATE

RELEASED

Legislative Reference Bureau

 

X

 

01-22-20

Legislative Research Unit (Close-out)

 

X

 

04-22-20

Literacy Foundation

X

 

 

06-11-20

Literacy Foundation

 

X

 

06-11-20

Lottery

X

 

 

03-03-20

Lottery

 

X

 

03-03-20

Mid Illinois Medical District Commission

 

X

 

09-03-20

Metro East Police District – Closeout (12/31)

 

X

 

07-16-20

Metro. Pier and Exposition Authority

 

X

 

7-16-20

Northeastern Illinois University

X

 

 

01-30-20

Northeastern Illinois University

 

X

X

03-19-20

Northern Illinois University

X

 

 

01-28-20

Northern Illinois University

 

X

X

04-08-20

Office of the Governor

 

X

 

04-15-20

Office of the Lieutenant Governor

 

X

 

03-12-20

Secretary of State

X

 

 

02-25-20

Secretary of State

 

X

 

06-11-20

Southern Illinois University

X

 

 

02-19-20

Southern Illinois University

 

X

X

04-08-20

State Board of Education

X

 

 

01-30-20

State Board of Elections

 

X

 

01-28-20

State Board of Investment

X

 

 

12-19-19

State Board of Investment

 

X

 

03-17-20

State Employees' Retirement System

X

 

 

01-22-20

State Employees' Retirement System

 

X

 

04-22-20

State Employees' Retirement System – Special Purpose Report

X

 

 

03-17-20

State Universities’ Retirement System

X

 

 

12-19-19

State Universities’ Retirement System

 

X

 

02-11-20

State Universities’ Retirement System – Special Purpose Report

X

 

 

01-28-20

Statewide Financial Audit

X

 

 

04-30-20

Statewide Single Audit - Federal Funds

 

 

X

08-27-20

Supreme Court Historic Preservation Commission

 

X

 

10-14-20

Teachers' Retirement System

X

 

 

01-14-20

Teachers' Retirement System

 

X

 

04-15-20

Teachers' Retirement System Special Purpose Report

X

 

 

03-10-20


 

 

AGENCY

F

C

S

DATE

RELEASED

Teachers’ Pension and Retirement System - Chicago

 

X

 

11-21-19

Toll Highway Authority (12/31)

X

 

 

06-30-20

Toll Highway Authority (12/31)

 

X

 

06-30-20

Treasurer – Achieving a Better Life Experience Program (ABLE)

X

 

 

02-25-20

Treasurer - College Savings Plan

X

 

 

02-11-20

Treasurer - Fiscal Officer Responsibilities

X

X

 

04-15-20

Treasurer - Fiscal Officer Responsibilities

 

 

 

 

 - Securities Lending Program

 

X

 

11-13-19

Treasurer - Illinois Funds

X

 

 

02-11-20

Treasurer - Non-Fiscal Officer

 

X

 

06-25-20

Treasurer – Secure Choice

X

 

 

04-15-20

Universities Civil Service Commission

 

X

 

10-14-20

University of Illinois

X

 

 

01-16-20

University of Illinois

 

X

X

03-17-20

Western Illinois University

X

 

 

03-12-20

Western Illinois University

 

X

X

04-08-20

Workers’ Compensation Commission

X

 

 

11-21-19

Workers’ Compensation Commission

 

X

 

03-19-20

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 


 

 

The following is a listing of financial audits, single audits and compliance attestation examinations for the period(s)
ending June 30, 2020 and December 31, 2020.  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, 2020 AND DECEMBER 31, 2020

 

 

F = Financial Audits

C = Compliance Attestation Examinations

S = Single Audits

AGENCY

F

C

S

DATE RELEASED

Attorney General

 

X

 

03-04-21

Capital Development Board

 

 

 

 

Capitol Development Board

 

 

 

 

Chicago State University

 

 

 

 

Chicago State University

 

 

 

 

Comptroller - Fiscal Officer

X

 

 

12-22-20

Comptroller - Fiscal Officer

 

X

 

01-20-21

Comptroller - Non-Fiscal Officer

 

 

 

 

Department on Aging

 

 

 

 

Department of Central Management Services

 

 

 

 

Department of Central Management Services

 – University Benefit Schedule

 

X

 

11-24-20

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

 – 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 Central Management Services

 – State Employee’s Group Insurance Program

 

 

 

 

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

 

 

 

 

 

 

AGENCY

F

C

S

DATE RELEASED

Department of Financial and Professional Regulation

 

 

 

 

Department of Healthcare and Family Services

 

 

 

 

Department of Human Services

 

 

 

 

Department of Insurance

 

X

 

03-24-21

Department of Juvenile Justice

 

 

 

 

Department of Military Affairs

 

 

 

 

Department of Natural Resources – Capital Asset Account

X

 

 

02-10-21

Department of Natural Resources

 

 

 

 

Department of Revenue

 

 

 

 

Department of Revenue

 

 

 

 

Department of State Police

 

 

 

 

Department of State Police – Statewide 911 Fund & Wireless Carrier

 

 

 

 

Department of Transportation

 

 

 

 

Department of Transportation

 

 

 

 

Department of Veterans’ Affairs

 

 

 

 

Drycleaner Environmental Response Trust Fund Council – Close-out

 

X

 

09-17-20

Eastern Illinois University

 

 

 

 

Eastern Illinois University

 

 

 

 

Environmental Protection Agency – Water Revolving Fund

 

 

 

 

Environmental Protection Agency

 

 

 

 

Environmental Protection Trust Fund Commission

 

 

 

 

Executive Ethics Commission

 

 

 

 

General Assembly Retirement System

X

 

 

01-27-21

General Assembly Retirement System

 

 

 

 

Governors State University

 

 

 

 

Governors State University

 

 

 

 

Illinois Community College Board

 

 

 

 

Illinois Conservation Foundation

X

 

 

12-10-20

Illinois Conservation Foundation

 

X

 

12-10-20

Illinois Finance Authority

X

 

 

01-07-21

Illinois Gaming Board – Gaming Fund

X

 

 

01-07-21


 

 

AGENCY

F

C

S

DATE RELEASED

Illinois Gaming Board

 

X

 

03-31-21

Illinois Joining Forces Foundation

 

 

 

 

Illinois Joining Forces Foundation

 

 

 

 

Illinois Housing Development Authority

X

 

 

12-22-20

Illinois Housing Development Authority

 

 

 

 

Illinois Mathematics and Science Academy

X

X

 

01-20-21

Illinois Mathematics and Science Academy Fund

X

 

 

01-20-21

Illinois Power Agency

 

 

 

 

Illinois Power Agency

 

 

 

 


Illinois Racing Board

 

 

 

 

Illinois State Board of Investment

X

 

 

12-22-20

Illinois State Board of Investment

 

X

 

02-17-21

Illinois State Toll Highway Authority (12/31)

 

 

 

 

Illinois State Toll Highway Authority (12/31)

 

 

 

 

Illinois State University

 

 

 

 

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

X

 

 

01-27-21

Judges’ Retirement System

 

 

 

 

Judicial Inquiry Board

 

 

 

 

Law Enforcement Training Standards Board

 

X

 

01-20-21

Legislative Ethics Commission

 

 

 

 

Legislative Information System

 

 

 

 

Lottery

 

 

 

 

Metro East Police District (12/31)

 

 

 

 


 

 

AGENCY

F

C

S

DATE RELEASED

Northeastern Illinois University

 

 

 

 

Northeastern Illinois University

 

 

 

 

Northern Illinois University

 

 

 

 

Northern Illinois University

 

 

 

 

Office of the Legislative Inspector General

 

 

 

 

Pollution Control Board

 

X

 

03-31-21

Prisoner Review Board

 

 

 

 

Procurement Policy Board

 

 

 

 

Property Tax Appeal Board

 

 

 

 

Railsplitter Tobacco Settlement Authority

X

X

 

03-17-21

Roseland Community Medical District Commission (12/31)

 

 

 

 

Secretary of State

 

 

 

 

Sex Offender Management Board

 

 

 

 

Southern Illinois University

 

 

 

 

Southern Illinois University

 

 

 

 

Southwestern Illinois Development Authority

 

 

 

 

State Appellate Defender

 

 

 

 

State’s Attorneys Appellate Prosecutor

 

 

 

 

State Board of Education

 

 

 

 

State Board of Education

 

 

 

 

State Employees’ Retirement System

X

 

 

01-27-21

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

X

 

 

12-22-20

State Universities Retirement System

 

X

 

02-10-21

State Universities Retirement System –

Report on Allocation of Pension Amounts

X

 

 

02-03-21


 

 

AGENCY

F

C

S

DATE RELEASED

Statewide Financial Statement Audit

 

 

 

 

Statewide Single Audit - (Federal Funds)

 

 

 

 

Teachers’ Retirement System

X

 

 

01-07-21

Teachers’ Retirement System

 

 

 

 

Teachers’ Retirement System –

Report on Allocation of Pension Amounts

 

 

 

 

Treasurer – Achieving a Better Life Experience Program (ABLE)

X

 

 

01-20-21

Treasurer - College Savings Program

X

 

 

02-17-21

Treasurer - Fiscal Officer

 

 

 

 

Treasurer - Illinois Funds

X

 

 

02-17-21

Treasurer – Secure Choice

X

 

 

02-17-21

Treasurer - Securities Lending Program

 

X

 

12-10-20

University of Illinois

 

 

 

 

University of Illinois

 

 

 

 

Western Illinois University

 

 

 

 

Western Illinois University

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 


 

 

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, 2020.

 

 

INFORMATION SYSTEMS AUDITS

AUDITS INITIATED AND/OR COMPLETED

IN FISCAL YEAR 2021

 

l

Capital Development Board

l

Chicago State University

l

Comptroller

l

Department of Children and Family Services

l

Department of Corrections

l

Department of Employment Security

l

Department of Financial and Professional Regulations

l

Department of Healthcare and Family Services

l

Department of Human Services

l

Department of Innovation and Technology

l

Department of Innovation and Technology – System and Organizational Controls Examination

l

Department of Insurance

l

Department of Juvenile Justice

l

Department of Revenue

l

Department of State Police

l

Department of Transportation

l

Environmental Protective Agency

l

Illinois Racing Board

l

Illinois State University

l

Legislative Information System

l

Northern Illinois University

l

Southern Illinois University

l

State Fire Marshal

l

University of Illinois


 

 

EMERGENCY PURCHASES

 

The Illinois Procurement Code requires agencies expending funds in an emergency to file a statement
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 third quarter of Fiscal Year 2021 and it
contains sixty-six filings with this office.

 

 

 

Yours truly,

 

 

FRANK J. MAUTINO

Auditor General