October 14, 2022

 

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 FY 22 ending August 31, 2022 and the first quarter FY 23 ending September 30, 2022.

 

 

FISCAL MATTERS

 

 

FY 2022 – LAPSE PERIOD

 

 

 

 

 

 

Appropriations

Expended

Obligated

Balance

GRF Operations:

 

 

 

 

Personal Services

$    6,539,700

$    6,537,695

$                 -

$           2,005

Social Security

481,000

476,500

-

4,500

Contractual Services

610,000

606,928

-

3,072

Commodities

300

190

-

110

Paper and Printing

-

-

-

-

Equipment

-

-

-

-

EDP

-

-

-

-

Telecommunications

16,000

14,066

-

1,934

Oper. of Auto. Equip.

-

-

-

-

GRF Operations Total

$    7,647,000

$    7,635,379

$                 -

$         11,621

Audit Expense Fund

 

 

 

 

Audit/Studies/Invest.

$  30,095,422

$  26,262,923

$                 -

$   3,832,499

 

 

 

 

 

 


 

 

 

FY 2023 – FIRST QUARTER

 

 

 

 

 

 

Appropriations

Expended

Obligated

Balance

GRF Operations:

 

 

 

 

Personal Services

$    7,225,000

$    1,556,308

$                  -

$   5,668,692

Social Security

575,000

112,769

-

462,231

GRF Operations Total

$    7,800,000

$    1,669,077

$                  -

$   6,130,923

Audit Expense Fund

 

 

 

 

Audit/Studies/Invest.

$  32,959,154

$       786,997

$  22,664,726

$   9,507,431

 

 

 

 

 

 

 

PERSONNEL

 

PERSONNEL

 

 

07/01/2022

 

Appointments

 

Separations

 

Transfers

09/30/2022

 

 

 

 

 

 

 

 

 

 

 

 

Springfield

75

 

1

 

2

 

0

 

74

 

Chicago

 4

 

0

 

0

 

0

 

 4

 

 

 

 

 

 

 

 

 

 

 

 

TOTAL

79

 

1

 

2

 

0

 

78

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CONTRACTS

 

During the first quarter of Fiscal Year 2023, the Office of the Auditor General entered into seven Administrative contracts, forty-three Regional Office of Education audit contracts, three Performance audit contracts, two Information Systems contracts and seventy-four Financial/Compliance audit contracts.

 

 


 

 

TRAINING

 

During the first quarter of Fiscal Year 2023, OAG-sponsored training included: 

  • Performance Audit Referencing
  • Illinois OAG Audit Policies and Procedures
  • OAG Audit Issues Update:  August 2022
  • ROE Workpaper Review

 

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

  • ISACA:  203-Workforce and Workplace 2025
  • NASACT:  2022 Annual Conference
  • ISACA:  204-Real-World Resilience
  • ISACA:  Business Continuity/Disaster Recovery Plans and Programs
  • ISACA:  Post-Dobbs Privacy & Compliance
  • NSAA:  2022 IT Workshop & Conference
  • ISACA:  Automate Compliance by Design
  • Wolters Kluwer:  IT controls and the role of data analytics
  • 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

2021-2022

Name of Audit

Authority

Date Released

1.     Performance Audit of the Unemployment Programs administered by the Illinois Department of Employment Security

LAC #158

 

2.     Program Audit of the Business Interruption Grant Program

LAC #159

 

3.     Performance Audit of the Illinois Department of Transportation’s certification of businesses as DBEs

LAC #160

 

4.     Program Audit of the Covering All Kids Health Insurance Program – FY 2019 – FY 2022

215 ILCS 170/63

 

5.     Performance Audit of the Department of Healthcare and Family Services’ Administration of Pharmacy Benefit Managers

SR #792

 

6.     Management Audit of the State’s Boards and Commissions

HR #677

 

7.     Performance Audit of Medicaid eligibility determinations for Long-Term Care

305 ILCS 5/11-5.4

09-01-22

8.     Performance Audit of DCFS Child Safety and Well Being

PA 101-237

05-12-22

9.     Performance Audit of the State’s Response to the Management of the COVID-19 Outbreak at the LaSalle Veterans’ Home

HR #62

05-05-22

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

PA 97-694

PA 100-465

12-22-21

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

PA 95-708

12-15-21

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

PA 95-708

11-23-21

13.  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

09-29-21

14.  Performance Audit of the Prescription Monitoring Program

LAC #154

09-15-21

15.  Performance Audit of the Vendor Payment Program

30 ILCS 540/10

06-29-21

16.  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

17.  Performance Audit of DCFS’ LGBTQ Youth in Care

SR #403

02-10-21

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

20 ILCS 1305/1-17(w)

01-14-21


 

 

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, 2021.  As the audits for this fiscal year are released, the “Date Released” column will be completed.  In addition, the list of fiscal year 2020 audits is presented afterwards.

 

REGIONAL OFFICE OF EDUCATION AUDITS

For the Period Ending June 30, 2021

F = Financial Audit                     S = Single Audit

Name of Audit

F

S

Date Released

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

X

 

04-13-22

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

X

 

01-11-22

3.     ROE # 04:  Boone, Winnebago Counties

 

 

*

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

X

 

03-03-22

5.     ROE # 09:  Champaign, Ford Counties

X

X

07-27-22

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

X

 

03-30-22

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

X

 

03-30-22

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

 

 

*

9.     ROE # 16:  DeKalb County

X

 

05-11-22

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

X

X

06-15-22

11.  ROE # 19:  DuPage County

 

 

*

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

X

 

03-03-22

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

X

X

07-27-22

14.  ROE # 24:  Grundy, Kendall Counties

 

 

*

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

X

 

08-17-22

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

X

X

07-27-22

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

 

 

*

18.  ROE # 31:  Kane County

X

 

03-30-22

19.  ROE # 32:  Iroquois, Kankakee Counties

X

 

03-30-22

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

X

X

08-17-22

21.  ROE # 34:  Lake County

 

 

*

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

X

 

12-15-21

23.  ROE # 39:  Macon, Piatt Counties

 

 

*

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

X

 

03-30-22

25.  ROE # 41:  Madison County

X

 

05-25-22

26.  ROE # 44:  McHenry County

 

 

*

27.  ROE # 45:  Monroe, Randolph Counties

X

 

08-31-22

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

 

 

*

29.  ROE # 48:  Peoria County

X

 

05-11-22

30.  ROE # 49:  Rock Island County

X

 

03-03-22

31.  ROE # 50:  St. Clair County

X

X

04-13-22

32.  ROE # 51:  Menard, Sangamon Counties

X

 

06-29-22

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

X

 

04-27-22

34.  ROE # 54:  Vermilion County

X

 

04-27-22

35.  ROE # 56:  Will County

X

X

06-15-22

36.  Intermediate Service Center #01:  North Cook

X

 

03-03-22

37.  Intermediate Service Center #02:  West Cook

 

 

*

38.  Intermediate Service Center #04:  South Cook

X

 

01-26-22

*Report not released as of September 30, 2022


 

 

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

X

 

07-14-21

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

X

X

04-14-21

11.  ROE # 19:  DuPage County

 

 

*

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

X

 

04-14-21

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

X

 

03-31-21

14.  ROE # 24:  Grundy, Kendall Counties

X

 

08-24-21

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

X

 

08-24-21

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

X

X

04-14-21

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

X

 

09-07-22

18.  ROE # 31:  Kane County

X

 

02-10-21

19.  ROE # 32:  Iroquois, Kankakee Counties

X

 

08-24-21

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

X

X

07-28-21

21.  ROE # 34:  Lake County

 

 

*

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

X

 

02-24-21

23.  ROE # 39:  Macon, Piatt Counties

X

 

11-17-21

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

X

 

03-31-21

25.  ROE # 41:  Madison County

X

 

05-11-21

26.  ROE # 44:  McHenry County

X

 

01-26-22

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

X

 

04-14-21

31.  ROE # 50:  St. Clair County

X

 

03-17-21

32.  ROE # 51:  Menard, Sangamon Counties

X

 

12-15-21

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

X

 

04-14-21

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 September 30, 2022


 

 

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, 2021, September 30, 2021 and December 31, 2021.  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, 2021, SEPTEMBER 30, 2021 AND DECEMBER 31, 2021

 

 

 

 

F = Financial Audits

C = Compliance Attestation Examinations

S = Single Audits

AGENCY

F

C

S

DATE

RELEASED

Abraham Lincoln Presidential Library and Museum

 

X

 

06-02-22

Architect of the Capitol

 

 

 

 

Arts Council

 

X

 

06-01-22

Arts Council Foundation

 

X

 

06-01-22

Attorney Registration and Disciplinary Commission (12/31)

 

 

 

See Letter

Dated 03-16-22

Board of Admissions to the Bar (9/30)

 

 

 

See Letter

Dated 03-16-22

Board of Examiners

 

 

 

 

Board of Higher Education

 

 

 

 

Capital Development Board

X

 

 

06-02-22

Chicago State University

X

 

 

06-22-22

Chicago State University

 

X

 

06-22-22

Chicago State University

 

 

X

06-22-22

Civil Service Commission

 

 

 

 

Commission on Government Forecasting and Accountability

 

X

 

07-13-22

Comptroller - Fiscal Officer Responsibilities

X

 

 

12-29-21

Comptroller – Fiscal Officer Responsibilities

 

X

 

03-10-22

Court of Claims

 

X

 

07-06-22

Coroner Training Board

 

 

 

 

Criminal Justice Information Authority

 

X

 

03-22-22

Deaf and Hard of Hearing Commission

 

 

 

 

Department of Agriculture

 

X

 

07-13-22


 

 

AGENCY

F

C

S

DATE

RELEASED

Department of Central Management Services

X

 

 

06-09-22

Department of Central Management Services

 

X

 

06-09-22

Department of Central Management Services

  – University Benefit Schedule

 

X

 

12-15-21

Department of Central Management Services

  – Teacher Health Insurance Security Fund

X

 

 

06-09-22

Department of Central Management Services

  – Teacher Health Insurance Security Fund – Special Report

X

 

 

07-28-22

Department of Central Management Services

  – Local Government Health Insurance Reserve Fund

X

 

 

06-09-22

Department of Central Management Services

  – Community College Health Insurance Security Fund

X

 

 

06-09-22

Department of Central Management Services

  – Community College Health Ins. Security Fund – Special Report

X

 

 

06-29-22

Department of Central Management Services

  – State Employees Group Insurance Program

 

X

 

06-29-22

Department of Employment Security

X

 

 

06-16-22

Department of Employment Security

 

X

 

08-30-22

Department of Healthcare and Family Services

X

 

 

06-22-22

Department of Healthcare and Family Services

 

X

 

07-06-22

Department of Human Rights

 

X

 

02-02-22

Department of Human Services

X

 

 

06-22-22

Department of Human Services

 

X

 

09-29-22

Department of Labor

 

X

 

05-18-22

Department of Natural ResourcesCapital Asset Account

X

 

 

01-19-22

Department of Public Health

 

X

 

06-08-22

Department of Revenue

X

 

 

06-08-22

Department of Transportation

X

 

 

06-22-22

DuQuoin State Fair (09/30)

 

X

 

06-22-22

Eastern Illinois University

X

 

 

06-22-22

Eastern Illinois University

 

X

 

07-06-22

Eastern Illinois University

 

 

X

07-06-22

Emergency Management Agency

 

X

 

07-06-22

Environmental Protection AgencyWater Revolving Fund

X

 

 

06-01-22

Executive Ethics Commission

 

 

 

 

Executive Office of Inspector General

 

X

 

03-29-22

General Assembly – Senate

 

X

 

08-30-22

General Assembly – House

 

X

 

08-30-22

General Assembly Retirement System

X

 

 

03-10-22

General Assembly Retirement System

 

X

 

09-08-22


 

 

AGENCY

F

C

S

DATE

RELEASED

Governor’s Office of Management and Budget

 

X

 

03-17-22

Governors State University

X

 

 

06-16-22

Governors State University

 

X

 

07-13-22

Governors State University

 

 

X

07-13-22

Guardianship and Advocacy Commission

 

X

 

08-30-22

Human Rights Commission

 

 

 

 

Illinois Commerce Commission

 

X

 

05-18-22

Illinois Community College Board   *

 

X

 

06-16-22

Illinois Conservation Foundation

X

 

 

12-29-21

Illinois Conservation Foundation

 

X

 

12-29-21

Illinois Council on Developmental Disabilities

 

 

 

 

Illinois Educational Labor Relations Board

 

 

 

 

Illinois Finance Authority

X

 

 

12-22-21

Illinois Finance Authority

 

X

 

03-29-22

Illinois Gaming Board – Gaming Fund

X

 

 

12-29-21

Illinois Grain Insurance Corporation

X

 

 

06-16-22

Illinois Grain Insurance Corporation

 

X

 

06-16-22

Illinois Housing Development Authority

X

 

 

03-29-22

Illinois Housing Development Authority

 

X

 

06-16-22

Illinois Housing Development Authority

 

 

X

06-08-22

Illinois Joining Forces Foundation

 

 

 

 

Illinois Joining Forces Foundation

 

 

 

 

Illinois Labor Relations Board

 

 

 

 

Illinois Math and Science Academy

X

 

 

03-15-22

Illinois Math and Science Academy

 

X

 

03-15-22

Illinois Math and Science Academy Fund

X

 

 

03-17-22

Illinois Math and Science Academy Fund

 

X

 

03-17-22

Illinois Power Agency

X

 

 

04-07-22

Illinois State Fair (09/30)

 

X

 

06-22-22

Illinois State Toll Highway Authority (12/31)

 

 

 

 

Illinois State Toll Highway Authority (12/31)

 

 

 

 

Illinois State University

X

 

 

05-26-22

Illinois State University

 

X

 

05-26-22

Illinois State University

 

 

X

05-26-22

Illinois Student Assistance Commission

  (Including Golden Apple Scholars of Illinois AUP)

X

 

 

06-02-22

Illinois Student Assistance Commission Prepaid Tuition

X

 

 

06-08-22

Illinois Supreme Court

 

X

 

07-13-22


 

 

AGENCY

F

C

S

DATE

RELEASED

Illinois Workers’ Compensation Commission – Self Insurer’s Fund

X

 

 

08-18-22

Illinois Workers’ Compensation Commission

 

X

 

08-18-22

Independent Tax Tribunal

 

 

 

 

Judges’ Retirement System

X

 

 

03-10-22

Judges’ Retirement System

 

X

 

09-08-22

Legislative Audit Commission

 

X

 

07-13-22

Legislative Printing Unit

 

 

 

 

Legislative Reference Bureau

 

X

 

02-09-22

Liquor Control Commission

 

X

 

03-17-22

Literacy Foundation

X

 

 

04-06-22

Literacy Foundation

 

X

 

04-06-22

Lottery

X

 

 

05-26-22

Lottery

 

X

 

05-26-22

Mid Illinois Medical District Commission

 

X

 

05-03-22

Metropolitan Pier and Exposition Authority

 

X

 

05-03-22

Northeastern Illinois University

X

 

 

06-02-22

Northeastern Illinois University

 

X

 

06-02-22

Northeastern Illinois University

 

 

X

06-02-22

Northern Illinois University

X

 

 

05-18-22

Northern Illinois University

 

X

 

06-29-22

Northern Illinois University

 

 

X

06-29-22

Office of the Governor

 

X

 

03-17-22

Office of the Lieutenant Governor

 

X

 

02-16-22

Secretary of State

X

 

 

06-01-22

Secretary of State

 

X

 

06-08-22

Southern Illinois University

X

 

 

06-08-22

Southern Illinois University

 

X

 

07-13-22

Southern Illinois University

 

 

X

07-13-22

Southwestern Illinois Development Authority

 

X

 

10-20-21

State Board of Education

X

 

 

06-22-22

State Board of Elections

 

X

 

03-17-22

State Board of Investment

X

 

 

12-22-21

State Board of Investment

 

X

 

02-16-22

 


 

 

AGENCY

F

C

S

DATE

RELEASED

State Employees' Retirement System

X

 

 

03-10-22

State Employees' Retirement System

 

X

 

09-08-22

State Employees' Retirement System

  – Report on Allocation of Pension Amounts

X

 

 

06-16-22

State Employees' Retirement System – Census Data Reports

-          Capital Development Board

 

 

 

 

-          Department of Central Management Services

 

X

 

08-30-22

-          Department of Children and Family Services

 

 

 

 

-          Department of Corrections

 

 

 

 

-          Department of Healthcare and Family Services

 

 

 

 

-          Department of Human Services

 

 

 

 

-          Department of Revenue

 

 

 

 

-          Department of Transportation

 

X

 

08-30-22

-          Environmental Protection AgencyWater Revolving Fund

 

 

 

 

-          Illinois State Police (District 15)

 

X

 

07-13-22

-          Illinois State Toll Highway Authority

 

X

 

07-13-22

-          Illinois Student Assistance Commission

 

 

 

 

-          Illinois Workers’ Compensation Commission

– Self Insurer’s Security Fund

 

 

 

 

-          Lottery

 

 

 

 

-          Secretary of State

 

 

 

 

-          State Board of Education

 

 

 

 

State Universities’ Retirement System

X

 

 

12-22-21

State Universities’ Retirement System

 

X

 

03-10-22

State Universities’ Retirement System

  – Report on Allocation of Pension Amounts

X

 

 

01-19-22

State Universities’ Retirement System – Census Data Reports

-          Chicago State University

 

 

 

 

-          Eastern Illinois University

 

 

 

 

-          Governors State University

 

 

 

 

-          Illinois State University

 

 

 

 

-          Northeastern Illinois University

 

 

 

 

-          Northern Illinois University

 

 

 

 

-          Southern Illinois University

 

 

 

 

-          University of Illinois

 

 

 

 

-          Western Illinois University

 

 

 

 

Statewide Financial Audit

X

 

 

06-28-22

Statewide Single Audit  – Federal Funds

 

 

X

06-28-22

Supreme Court Historic Preservation Commission

 

X

 

08-04-22


 

 


AGENCY

F

C

S

DATE

RELEASED

Teachers' Retirement System

X

 

 

12-22-21

Teachers' Retirement System

 

X

 

03-29-22

Teachers' Retirement System

  – Report on Allocation of Pension Amounts

X

 

 

02-16-22

Teachers’ Pension and Retirement System  – Chicago

 

X

 

04-07-22

Treasurer College Savings Program

X

 

 

02-02-22

Treasurer Fiscal Officer Responsibilities

X

 

 

06-16-22

Treasurer – Illinois Funds

X

 

 

04-06-22

Treasurer – Securities Lending Program

 

X

 

11-03-21

Treasurer Non-Fiscal Officer

 

X

 

07-06-22

Universities Civil Service Commission

 

 

 

 

University of Illinois

X

 

 

05-18-22

University of Illinois

 

X

 

06-29-22

University of Illinois

 

 

X

06-08-22

Western Illinois University

X

 

 

06-22-22

Western Illinois University

 

X

 

06-22-22

Western Illinois University

 

 

X

06-22-22

 

 

*    We plan to perform a one year compliance examination for the Illinois Community College Board for the year ended June 30, 2021.  We will then return to a two year compliance examination for the two years ended June 30, 2023.

 

 

 

 

 

 

 

 

 

 

 

 

 


 

 

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, 2021.

 

 

INFORMATION SYSTEMS AUDITS

AUDITS INITIATED AND/OR COMPLETED

IN FISCAL YEAR 2022

 

l

Comptroller

l

Department of Agriculture

l

Department of Central Management Services

l

Department of Employment Security

l

Department of Healthcare and Family Services

l

Department of Human Services

l

Department of Public Health

l

Eastern Illinois University

l

Emergency Management Agency

l

Governor State University

l

Illinois State Toll Highway Authority

l

Innovation and Technology – System and Organization Controls Examination SOC 1

l

Innovation and Technology – System and Organizational Controls Examination SOC 2

l

Lottery

l

Northeastern Illinois University

l

Secretary of State

l

State Employees’ Retirement System

l

State University’s Retirement System

l

Treasurer

l

Western Illinois University

 

 


 

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, 2022 and December 31, 2022.  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, 2022 AND DECEMBER 31, 2022

 

 

F = Financial Audits

C = Compliance Attestation Examinations

S = Single Audits

AGENCY

F

C

S

DATE RELEASED

Attorney General

 

 

 

 

Capital Development Board

 

 

 

 

Capitol Development Board

 

 

 

 

Chicago State University

 

 

 

 

Chicago State University

 

 

 

 

Chicago State University

 

 

 

 

Comptroller - Fiscal Officer Responsibilities

 

 

 

 

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

  – Community College Health Insurance Security Fund

 

 

 

 

Department of Central Management Services

  – Community College Health Ins. Security Fund – Special Report

 

 

 

 

Department of Central Management Services

  – State Employees Group Insurance Program

 

 

 

 

Department of Children and Family Services

 

 

 

 

Department of Children and Family Services

 

 

 

 

Department of Commerce and Economic Opportunity

 

 

 

 


 

AGENCY

F

C

S

DATE RELEASED

 

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 Innovation and Technology

 

 

 

 

 

Department of Innovation and Technology

 

 

 

 

 

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 Transportation

 

 

 

 

 

Department of Transportation

 

 

 

 

 

Department of Veterans’ Affairs

 

 

 

 

 

Eastern Illinois University

 

 

 

 

 

Eastern Illinois University

 

 

 

 

 

Eastern Illinois University

 

 

 

 

 

Environmental Protection Agency – Water Revolving Fund

 

 

 

 

 

Environmental Protection Agency

 

 

 

 

 

Environmental Protection Trust Fund Commission

 

 

 

 

 

General Assembly Retirement System

 

 

 

 

 

Governors State University

 

 

 

 

 

Governors State University

 

 

 

 

 

Governors State University

 

 

 

 

 

Illinois Commerce Commission

  – Statewide 911 Fund & Wireless Carrier

 

 

 

 

 

Illinois Conservation Foundation

 

 

 

 

 

Illinois Finance Authority

 

 

 

 

 


 

 

AGENCY

F

C

S

DATE RELEASED

Illinois Gaming Board – Gaming Fund

 

 

 

 

Illinois Gaming Board

 

 

 

 

Illinois Joining Forces Foundation

 

 

 

 

Illinois Joining Forces Foundation

 

 

 

 

Illinois Housing Development Authority

 

 

 

 

Illinois Housing Development Authority

 

 

 

 

Illinois Housing Development Authority

 

 

 

 

Illinois Mathematics and Science Academy

 

 

 

 

Illinois Mathematics and Science Academy

 

 

 

 

Illinois Mathematics and Science Academy Fund

 

 

 

 

Illinois Power Agency

 

 

 

 

Illinois Power Agency

 

 

 

 


Illinois Racing Board

 

 

 

 

Illinois State Board of Investment

 

 

 

 

Illinois State Police

 

 

 

 

Illinois State Police – Statewide 911 Fund & Wireless Carrier

 

 

 

 

Illinois State Police – State Asset Forfeiture Fund

 

 

 

 

Illinois State Toll Highway Authority (12/31)

 

 

 

 

Illinois State Toll Highway Authority (12/31)

 

 

 

 

Illinois State University

 

 

 

 

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

 

 

 

 

Judicial Inquiry Board

 

 

 

 

Law Enforcement Training Standards Board

 

 

 

 

Legislative Ethics Commission

 

 

 

 

Legislative Information System

 

 

 

 


 

 

AGENCY

F

C

S

DATE RELEASED

Lottery

 

 

 

 

Northeastern Illinois University

 

 

 

 

Northeastern Illinois University

 

 

 

 

Northeastern Illinois University

 

 

 

 

Northern 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

 

 

 

 

Railsplitter Tobacco Settlement Authority

 

 

 

 

Roseland Community Medical District Commission (12/31)

 

 

 

 

Secretary of State

 

 

 

 

Sex Offender Management Board

 

 

 

 

Southern Illinois University

 

 

 

 

Southern Illinois University

 

 

 

 

Southern Illinois University

 

 

 

 

State Appellate Defender

 

 

 

 

State’s Attorneys Appellate Prosecutor

 

 

 

 

State Board of Education

 

 

 

 

State Board of Education

 

 

 

 


 

 

AGENCY

F

C

S

DATE

RELEASED

State Employees' Retirement System

 

 

 

 

State Employees' Retirement System

  – Report on Allocation of Pension Amounts

 

 

 

 

State Employees' Retirement System – Census Data Reports

-          Capital Development Board

 

 

 

 

-          Department of Central Management Services

 

 

 

 

-          Department of Children and Family Services

 

 

 

 

-          Department of Corrections

 

 

 

 

-          Department of Healthcare and Family Services

 

 

 

 

-          Department of Human Services

 

 

 

 

-          Department of Revenue

 

 

 

 

-          Department of Transportation

 

 

 

 

-          Environmental Protection AgencyWater Revolving Fund

 

 

 

 

-          Illinois State Police (District 15)

 

 

 

 

-          Illinois State Toll Highway Authority

 

 

 

 

-          Illinois Student Assistance Commission

 

 

 

 

-          Illinois Workers’ Compensation Commission

– Self Insurer’s Security Fund

 

 

 

 

-          Lottery

 

 

 

 

-          Secretary of State

 

 

 

 

-          State Board of Education

 

 

 

 

State Fire Marshal

 

 

 

 

State Police Merit Board

 

 

 

 

State Universities’ Retirement System

 

 

 

 

State Universities’ Retirement System

  – Report on Allocation of Pension Amounts

 

 

 

 

State Universities’ Retirement System – Census Data Reports

-          Chicago State University

 

 

 

 

-          Eastern Illinois University

 

 

 

 

-          Governors State University

 

 

 

 

-          Illinois State University

 

 

 

 

-          Northeastern Illinois University

 

 

 

 

-          Northern Illinois University

 

 

 

 

-          Southern Illinois University

 

 

 

 

-          University of Illinois

 

 

 

 

-          Western Illinois University

 

 

 

 


 

AGENCY

F

C

S

DATE RELEASED

Statewide Financial Statement Audit

 

 

 

 

Statewide Single Audit  – Federal Funds

 

 

 

 

Teachers’ Retirement System

 

 

 

 

Teachers’ Retirement System –

  – Report on Allocation of Pension Amounts

 

 

 

 

Treasurer - College Savings Program

 

 

 

 

Treasurer - Fiscal Officer

 

 

 

 

Treasurer - Illinois Funds

 

 

 

 

Treasurer - Securities Lending Program

 

 

 

 

University of Illinois

 

 

 

 

University of Illinois

 

 

 

 

University of Illinois

 

 

 

 

Western Illinois University

 

 

 

 

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, 2022.

 

 

 

INFORMATION SYSTEMS AUDITS

AUDITS INITIATED AND/OR COMPLETED

IN FISCAL YEAR 2023

 

l

Chicago State University

l

Comptroller

l

Department of Employment Security

l

Department of Healthcare and Family Services

l

Department of Human Services

l

Department of Innovation and Technology

l

Department of Revenue

l

Department of Transportation

l

Department of Veterans Affairs

l

Environmental Protection Agency

l

Innovation and Technology – System and Organization Controls Examination SOC 1

l

Innovation and Technology – System and Organizational Controls Examination SOC 2

l

Northern Illinois University

l

Southern Illinois University

l

State Board of Education

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 first quarter of Fiscal Year 2023 and it contains one hundred and five filings with this office.

 

 

 

                                                                                    Yours truly,

 

                                                                                   

                                                                        FRANK J. MAUTINO

                                                                        Auditor General