July 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 fourth quarter FY 21 ending June 30, 2021.
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FISCAL MATTERS |
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FY 2021 –FOURTH QUARTER |
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Appropriations |
Expended |
Obligated |
Balance |
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GRF Operations: |
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Personal Services |
$ 6,525,700 |
$ 6,524,440 |
$ - |
$ 1,260 |
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Social Security |
478,000 |
475,352 |
- |
2,648 |
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Contractual Services |
603,000 |
597,894 |
- |
5,106 |
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Commodities |
300 |
168 |
- |
132 |
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Paper and Printing |
- |
- |
- |
- |
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Equipment |
- |
- |
- |
- |
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EDP |
- |
- |
- |
- |
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Telecommunications |
40,000 |
35,159 |
- |
4,841 |
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Oper. Of Auto. Equip. |
- |
- |
- |
- |
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GRF Operations Total |
$ 7,647,000 |
$ 7,633,013 |
$ - |
$ 13,987 |
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Audit Expense Fund |
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Audit/Studies/Invest. |
$ 31,352,370 |
$ 17,613,380 |
$ 8,291,426 |
$ 5,447,564 |
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PERSONNEL |
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CONTRACTS |
During the fourth quarter of Fiscal Year 2021, the Office of the Auditor General entered into one Regional Office of Education audit contract, one Performance audit contract and fifty-eight Financial/Compliance audit contracts.
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TRAINING
During the fourth quarter of Fiscal Year 2021, OAG-sponsored training included:
Additional external-sponsored training in which OAG staff participated included:
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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.
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PERFORMANCE DIVISION 2020-2021 |
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Name of Audit |
Authority |
Date Released |
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1. Performance Audit of the Prescription Monitoring Program |
LAC #154 |
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2. 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 |
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3. Performance Audit of DCFS Child Safety and Well Being |
PA 101-237 |
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4. Performance Audit of the State’s Response to the Management of the COVID-19 Outbreak at the LaSalle Veterans’ Home |
HR #62 |
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5. Performance Audit of the Vendor Payment Program |
30 ILCS 540/10 |
06-29-21 |
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6. Performance Audit of Illinois Power Agency’s management of the Renewable Energy Credit procurement process and Adjustable Block Grant Program |
LAC #153 |
05-11-21 |
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7. Performance Audit of DCFS’ LGBTQ Youth in Care |
SR #403 |
02-10-21 |
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8. Program Audit of the Department of Human Services’ Office of Inspector General |
20 ILCS 1305/1-17(w) |
01-14-21 |
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9. Annual Review of the Actuarial Assumptions and Valuations of the State-Funded Retirement Systems |
PA 97-694 PA 100-465 |
12-23-20 |
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10. Annual Review of Information Submitted by the Chicago Transit Authority's Retiree Health Care Trust |
PA 95-708 |
12-16-20 |
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11. Annual Review of Information Submitted by the Retirement Plan for Chicago Transit Authority Employees |
PA 95-708 |
11-24-20 |
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12. Performance Audit of DCEO’s EDGE Tax Credit Program |
HR #381 |
06-03-20 |
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13. Management Audit of DHS’ Process for Selecting Independent Service Coordination Agencies |
HR #214 |
04-02-20 |
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14. 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.
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REGIONAL OFFICE OF EDUCATION AUDITS For the Period Ending June 30, 2020 F = Financial Audit S = Single Audit |
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Name of Audit |
F |
S |
Date Released |
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1. ROE #01: Adams, Brown, Cass, Morgan, Pike, Scott Counties |
X |
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03-31-21 |
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2. ROE #03: Bond, Christian, Effingham, Fayette, Montgomery Counties |
X |
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02-10-21 |
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3. ROE # 04: Boone, Winnebago Counties |
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* |
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4. ROE # 08: Carroll, Jo Daviess, Stephenson Counties |
X |
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03-17-21 |
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5. ROE # 09: Champaign, Ford Counties |
X |
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03-17-21 |
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6. ROE # 11: Clark, Coles, Cumberland, Douglas, Edgar, Moultrie, Shelby Counties |
X |
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03-31-21 |
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7. ROE # 12: Clay, Crawford, Jasper, Lawrence, Richland Counties |
X |
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02-10-21 |
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8. ROE # 13: Clinton, Jefferson, Marion, Washington Counties |
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* |
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9. ROE # 16: DeKalb County |
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* |
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10. ROE # 17: Dewitt, Livingston, Logan, McLean Counties |
X |
X |
04-14-21 |
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11. ROE # 19: DuPage County |
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* |
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12. ROE # 20:
Edwards, Gallatin, Hamilton, Hardin, Pope, Saline, Wabash, Wayne, |
X |
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04-14-21 |
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13. ROE # 21: Franklin, Johnson, Massac, Williamson Counties |
X |
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03-31-21 |
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14. ROE # 24: Grundy, Kendall Counties |
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* |
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15. ROE # 26: Fulton, Hancock, McDonough, Schuyler Counties |
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* |
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16. ROE # 28: Bureau, Henry, Stark Counties |
X |
X |
04-14-21 |
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17. ROE # 30: Alexander, Jackson, Perry, Pulaski, Union Counties |
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* |
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18. ROE # 31: Kane County |
X |
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02-10-21 |
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19. ROE # 32: Iroquois, Kankakee Counties |
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* |
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20. ROE # 33: Henderson, Knox, Mercer, Warren Counties |
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* |
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21. ROE # 34: Lake County |
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* |
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22. ROE # 35: LaSalle, Marshall, Putnam Counties |
X |
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02-24-21 |
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23. ROE # 39: Macon, Piatt Counties |
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* |
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24. ROE # 40: Calhoun, Greene, Jersey, Macoupin Counties |
X |
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03-31-21 |
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25. ROE # 41: Madison County |
X |
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05-11-21 |
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26. ROE # 44: McHenry County |
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* |
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27. ROE # 45: Monroe, Randolph Counties |
X |
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03-31-21 |
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28. ROE # 47: Lee, Ogle, Whiteside Counties |
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* |
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29. ROE # 48: Peoria County |
X |
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03-31-21 |
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30. ROE # 49: Rock Island County |
X |
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04-14-21 |
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31. ROE # 50: St. Clair County |
X |
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03-17-21 |
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32. ROE # 51: Menard, Sangamon Counties |
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* |
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33. ROE # 53: Mason, Tazewell, Woodford Counties |
X |
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04-14-21 |
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34. ROE # 54: Vermilion County |
X |
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01-13-21 |
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35. ROE # 56: Will County |
X |
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12-16-20 |
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36. Intermediate Service Center #01: North Cook |
X |
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02-10-21 |
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37. Intermediate Service Center #02: West Cook |
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* |
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38. Intermediate Service Center #04: South Cook |
X |
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03-17-21 |
*Report not released as of June 30, 2021
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REGIONAL OFFICE OF EDUCATION AUDITS For the Period Ending June 30, 2019 F = Financial Audit S = Single Audit |
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Name of Audit |
F |
S |
Date Released |
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1. ROE #01: Adams, Brown, Cass, Morgan, Pike, Scott Counties |
X |
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05-27-20 |
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2. ROE #03: Bond, Christian, Effingham, Fayette, Montgomery Counties |
X |
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05-27-20 |
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3. ROE # 04: Boone, Winnebago Counties |
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* |
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4. ROE # 08: Carroll, Jo Daviess, Stephenson Counties |
X |
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05-27-20 |
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5. ROE # 09: Champaign, Ford Counties |
X |
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02-27-20 |
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6. ROE # 11: Clark, Coles, Cumberland, Douglas, Edgar, Moultrie, Shelby Counties |
X |
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02-27-20 |
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7. ROE # 12: Clay, Crawford, Jasper, Lawrence, Richland Counties |
X |
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02-27-20 |
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8. ROE # 13: Clinton, Jefferson, Marion, Washington Counties |
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* |
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9. ROE # 16: DeKalb County |
X |
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11-17-20 |
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10. ROE # 17: Dewitt, Livingston, Logan, McLean Counties |
X |
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08-13-20 |
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11. ROE # 19: DuPage County |
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* |
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12. ROE # 20:
Edwards, Gallatin, Hamilton, Hardin, Pope, Saline, Wabash, Wayne, |
X |
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05-27-20 |
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13. ROE # 21: Franklin, Johnson, Massac, Williamson Counties |
X |
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07-30-20 |
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14. ROE # 24: Grundy, Kendall Counties |
X |
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09-17-20 |
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15. ROE # 26: Fulton, Hancock, McDonough, Schuyler Counties |
X |
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08-27-20 |
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16. ROE # 28: Bureau, Henry, Stark Counties |
X |
X |
08-13-20 |
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17. ROE # 30: Alexander, Jackson, Perry, Pulaski, Union Counties |
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* |
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18. ROE # 31: Kane County |
X |
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03-03-20 |
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19. ROE # 32: Iroquois, Kankakee Counties |
X |
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05-27-20 |
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20. ROE # 33: Henderson, Knox, Mercer, Warren Counties |
X |
X |
07-30-20 |
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21. ROE # 34: Lake County |
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* |
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22. ROE # 35: LaSalle, Marshall, Putnam Counties |
X |
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05-27-20 |
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23. ROE # 39: Macon, Piatt Counties |
X |
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09-30-20 |
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24. ROE # 40: Calhoun, Greene, Jersey, Macoupin Counties |
X |
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05-27-20 |
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25. ROE # 41: Madison County |
X |
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02-27-20 |
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26. ROE # 44: McHenry County |
X |
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12-16-20 |
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27. ROE # 45: Monroe, Randolph Counties |
X |
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06-17-20 |
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28. ROE # 47: Lee, Ogle, Whiteside Counties |
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* |
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29. ROE # 48: Peoria County |
X |
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04-29-20 |
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30. ROE # 49: Rock Island County |
X |
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02-27-20 |
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31. ROE # 50: St. Clair County |
X |
X |
05-27-20 |
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32. ROE # 51: Menard, Sangamon Counties |
X |
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01-27-21 |
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33. ROE # 53: Mason, Tazewell, Woodford Counties |
X |
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02-27-20 |
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34. ROE # 54: Vermilion County |
X |
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01-22-20 |
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35. ROE # 56: Will County |
X |
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02-27-20 |
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36. Intermediate Service Center #01: North Cook |
X |
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06-17-20 |
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37. Intermediate Service Center #02: West Cook |
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* |
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38. Intermediate Service Center #04: South Cook |
X |
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04-29-20 |
*Report not released as of June 30, 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, 2020 and December 31, 2020. As the year progresses the “date released” column will be completed.
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FINANCIAL AUDITS, SINGLE AUDITS AND COMPLIANCE |
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ATTESTATION EXAMINATIONS FOR THE PERIOD(S) ENDING |
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JUNE 30, 2020 AND DECEMBER 31, 2020 |
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F = Financial Audits |
C = Compliance Attestation Examinations |
S = Single Audits |
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AGENCY |
F |
C |
S |
DATE RELEASED |
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Attorney General |
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X |
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03-04-21 |
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Capital Development Board |
X |
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06-16-21 |
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Capitol Development Board |
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X |
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06-16-21 |
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Chicago State University |
X |
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05-25-21 |
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Chicago State University |
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X |
X |
06-02-21 |
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Comptroller - Fiscal Officer |
X |
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12-22-20 |
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Comptroller - Fiscal Officer |
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X |
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01-20-21 |
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Comptroller - Non-Fiscal Officer |
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X |
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06-23-21 |
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Department on Aging |
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Department of Central Management Services |
X |
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06-02-21 |
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Department of Central Management Services – University Benefit Schedule |
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X |
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11-24-20 |
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Department of Central Management Service – Teacher Health Insurance Security Fund |
X |
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06-02-21 |
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Department of Central Management Service – Teacher Health Insurance Security Fund – Special Report |
X |
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06-29-21 |
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Department of Central Management Services – Local Gov’t Health Insurance Reserve Fund |
X |
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06-02-21 |
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Department of Central Management Services – Community College Health Insurance Security Fund |
X |
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06-02-21 |
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Department of Central Management Services – Community College Health Ins. Security Fund – Special Report |
X |
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06-29-21 |
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Department of Central Management Services – State Employee’s Group Insurance Program |
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Department of Central Management Services – Deferred Compensation Plan |
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Department of Children and Family Services |
X |
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06-30-21 |
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Department of Children and Family Services |
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Department of Commerce and Economic Opportunity |
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X |
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04-22-21 |
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AGENCY |
F |
C |
S |
DATE RELEASED |
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Department of Corrections |
X |
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06-23-21 |
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Department of Corrections |
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Department of Employment Security |
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Department of Financial and Professional Regulation |
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X |
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05-11-21 |
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Department of Healthcare and Family Services |
X |
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06-30-21 |
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Department of Human Services |
X |
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06-30-21 |
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Department of Innovation and Technology |
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X |
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06-02-21 |
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Department of Insurance |
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X |
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03-24-21 |
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Department of Juvenile Justice |
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X |
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06-30-21 |
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Department of Military Affairs |
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Department of Natural Resources – Capital Asset Account |
X |
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02-10-21 |
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Department of Natural Resources |
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Department of Revenue |
X |
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06-09-21 |
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Department of Revenue |
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X |
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06-30-21 |
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Department of Transportation |
X |
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06-16-21 |
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Department of Transportation |
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Department of Veterans’ Affairs |
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X |
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04-15-21 |
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Drycleaner Environmental Response Trust Fund Council – Close-out |
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X |
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09-17-20 |
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Eastern Illinois University |
X |
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06-23-21 |
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Eastern Illinois University |
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X |
X |
06-29-21 |
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Environmental Protection Agency – Water Revolving Fund |
X |
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05-25-21 |
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Environmental Protection Agency |
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Environmental Protection Trust Fund Commission |
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Executive Ethics Commission |
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General Assembly Retirement System |
X |
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01-27-21 |
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General Assembly Retirement System |
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X |
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05-19-21 |
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Governors State University |
X |
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06-23-21 |
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Governors State University |
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X |
X |
06-23-21 |
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Illinois Commerce Commission – Statewide 911 Fund & Wireless Carrier |
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X |
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05-04-21 |
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Illinois Community College Board |
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X |
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04-08-21 |
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Illinois Conservation Foundation |
X |
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12-10-20 |
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Illinois Conservation Foundation |
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X |
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12-10-20 |
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Illinois Finance Authority |
X |
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01-07-21 |
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Illinois Gaming Board – Gaming Fund |
X |
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01-07-21 |
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AGENCY |
F |
C |
S |
DATE RELEASED |
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Illinois Gaming Board |
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X |
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03-31-21 |
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Illinois Joining Forces Foundation |
|
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Illinois Joining Forces Foundation |
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Illinois Housing Development Authority |
X |
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12-22-20 |
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Illinois Housing Development Authority |
|
X |
X |
05-04-21 |
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Illinois Mathematics and Science Academy |
X |
X |
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01-20-21 |
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Illinois Mathematics and Science Academy Fund |
X |
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01-20-21 |
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Illinois Power Agency |
X |
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05-11-21 |
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Illinois Power Agency |
|
|
|
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Illinois Racing Board |
|
X |
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04-22-21 |
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Illinois State Board of Investment |
X |
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12-22-20 |
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Illinois State Board of Investment |
|
X |
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02-17-21 |
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Illinois State Police |
|
X |
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05-04-21 |
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Illinois State Police – Statewide 911 Fund & Wireless Carrier |
|
X |
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05-04-21 |
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Illinois State Police – State Asset Forfeiture Fund |
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X |
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05-04-21 |
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Illinois State Toll Highway Authority (12/31) |
|
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Illinois State Toll Highway Authority (12/31) |
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|
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Illinois State University |
X |
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06-23-21 |
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Illinois State University |
|
X |
X |
06-29-21 |
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Illinois Student Assistance Commission |
X |
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06-16-21 |
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Illinois Student Assistance Commission (Including Golden Apple Scholars of Illinois AUP) |
|
X |
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06-16-21 |
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Illinois Student Assistance Commission - Prepaid Tuition |
X |
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06-16-21 |
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Illinois Workers' Comp. Comm. - Self Insurer's Fund |
|
|
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Joint Committee on Administrative Rules |
|
|
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Judges’ Retirement System |
X |
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01-27-21 |
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Judges’ Retirement System |
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X |
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05-19-21 |
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Judicial Inquiry Board |
|
X |
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06-23-21 |
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Law Enforcement Training Standards Board |
|
X |
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01-20-21 |
|
Legislative Ethics Commission |
|
|
|
|
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Legislative Information System |
|
|
|
|
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Lottery |
X |
|
|
06-23-21 |
|
Metro East Police District (12/31) |
|
|
|
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AGENCY |
F |
C |
S |
DATE RELEASED |
|
Northeastern Illinois University |
X |
|
|
05-25-21 |
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Northeastern Illinois University |
|
X |
X |
05-25-21 |
|
Northern Illinois University |
X |
|
|
06-02-21 |
|
Northern Illinois University |
|
X |
X |
06-09-21 |
|
Office of the Legislative Inspector General |
|
|
|
|
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Pollution Control Board |
|
X |
|
03-31-21 |
|
Prisoner Review Board |
|
|
|
|
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Procurement Policy Board |
|
|
|
|
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Property Tax Appeal Board |
|
|
|
|
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Railsplitter Tobacco Settlement Authority |
X |
X |
|
03-17-21 |
|
Roseland Community Medical District Commission (12/31) |
|
|
|
|
|
Secretary of State |
X |
|
|
05-25-21 |
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Sex Offender Management Board |
|
X |
|
06-30-21 |
|
Southern Illinois University |
X |
|
|
05-25-21 |
|
Southern Illinois University |
|
|
|
|
|
Southwestern Illinois Development Authority |
|
X |
|
06-16-21 |
|
State Appellate Defender |
|
|
|
|
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State’s Attorneys Appellate Prosecutor |
|
|
|
|
|
State Board of Education |
X |
|
|
06-09-21 |
|
State Board of Education |
|
X |
|
06-09-21 |
|
State Employees’ Retirement System |
X |
|
|
01-27-21 |
|
State Employees' Retirement System |
|
X |
|
05-19-21 |
|
State Employees’ Retirement System – – Report on Allocation of Pension Amounts |
X |
|
|
05-04-21 |
|
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 |
|
X |
|
04-22-21 |
|
Teachers’ Retirement System – – Report on Allocation of Pension Amounts |
X |
|
|
04-15-21 |
|
Treasurer – Achieving a Better Life Experience Program (ABLE) |
X |
|
|
01-20-21 |
|
Treasurer - College Savings Program |
X |
|
|
02-17-21 |
|
Treasurer - Fiscal Officer |
X |
X |
|
04-08-21 |
|
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 |
X |
|
|
05-25-21 |
|
University of Illinois |
|
X |
X |
06-02-21 |
|
Western Illinois University |
X |
|
|
06-16-21 |
|
Western Illinois University |
|
X |
X |
06-29-21 |
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.
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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 fourth quarter of Fiscal Year 2021 and it contains eighty filings with this office.
Yours truly,
FRANK J. MAUTINO
Auditor General