October 13, 2023
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 23 ending August 31, 2023 and the first quarter FY 24 ending September 30, 2023.
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FISCAL MATTERS |
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FY 2023 – LAPSE PERIOD |
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Appropriations |
Expended |
Obligated |
Balance |
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GRF Operations: |
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|
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Personal Services |
$ 7,225,000 |
$ 6,152,710 |
$ - |
$ 1,072,290 |
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Social Security |
575,000 |
446,016 |
- |
128,984 |
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GRF Operations Total |
$ 7,800,000 |
$ 6,598,726 |
$ - |
$ 1,201,274 |
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Audit Expense Fund |
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Audit/Studies/Invest. |
$ 32,959,154 |
$ 28,846,567 |
$ - |
$ 4,112,587 |
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FY 2024 – FIRST QUARTER |
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Appropriations |
Expended |
Obligated |
Balance |
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GRF Operations: |
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|
|
|
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Personal Services |
$ 7,500,000 |
$ 1,596,863 |
$ - |
$ 5,903,137 |
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Social Security |
600,000 |
115,845 |
- |
484,155 |
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GRF Operations Total |
$ 8,100,000 |
$ 1,712,708 |
$ - |
$ 6,387,292 |
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Audit Expense Fund |
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|
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Audit/Studies/Invest. |
$ 33,205,479 |
$ 1,106,556 |
$ 24,827,622 |
$ 7,271,301 |
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PERSONNEL |
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CONTRACTS |
During the first quarter of Fiscal Year 2024, the Office of the Auditor General entered into ten Administrative contracts, thirty-seven Regional Office of Education audit contracts, three Performance audit contracts, three Information Technology contracts and ninety-six Financial/Compliance audit contracts.
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TRAINING
During the first quarter of Fiscal Year 2024, 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 2022-2023 |
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Name of Audit |
Authority |
Date Released |
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1. Performance Audit of the Illinois Department of Transportation’s certification of businesses as DBEs |
LAC #160 |
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2. Management Audit of the State’s Boards and Commissions |
HR #677 |
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3. Performance Audit of the Department of Human Services’ oversight and monitoring of the Community Integrated Living Arrangement Program |
LAC #164 |
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4. Performance Audit of the oversight of the Independent Service Coordination (ISC) program by the Department of Human Services’ Division of Developmental Disabilities |
HR #66 |
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5. Program Audit of the Department of Human Services’ Office of Inspector General |
20 ILCS 1305/1-17(w) |
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6. Performance Audit of the Unemployment Programs administered by the Illinois Department of Employment Security |
LAC #158 |
07-26-23 |
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7. Program Audit of the Covering All Kids Health Insurance Program – FY 2019 – FY 2022 |
215 ILCS 170/63 |
06-21-23 |
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8. Program Audit of the Business Interruption Grant Program |
LAC #159 |
05-24-23 |
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9. Performance Audit of the Department of Healthcare and Family Services’ Administration of Pharmacy Benefit Managers |
SR #792 |
05-17-23 |
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10. Annual Review of the Actuarial Assumptions and Valuations of the State-Funded Retirement Systems |
PA 97-694 PA 100-465 |
12-21-22 |
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11. Annual Review of Information Submitted by the Chicago Transit Authority's Retiree Health Care Trust |
PA 95-708 |
12-14-22 |
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12. Annual Review of Information Submitted by the Retirement Plan for Chicago Transit Authority Employees |
PA 95-708 |
11-29-22 |
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13. Performance Audit of Medicaid eligibility determinations for Long-Term Care |
305 ILCS 5/11-5.4 |
09-01-22 |
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14. Performance Audit of DCFS Child Safety and Well Being |
PA 101-237 |
05-12-22 |
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15. 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 |
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, 2022. As the audits for this fiscal year are released, the “Date Released” column will be completed. In addition, the list of fiscal year 2021 audits is presented afterwards.
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REGIONAL OFFICE OF EDUCATION AUDITS For the Period Ending June 30, 2022 F = Financial Audit S = Single Audit |
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Name of Audit |
F |
S |
Date Released |
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ROE # 01: Adams, Brown, Cass, Morgan, Pike, Scott Counties |
X |
X |
05-24-23 |
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ROE # 03: Bond, Christian, Effingham, Fayette, Montgomery Counties |
X |
X |
02-22-23 |
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ROE # 04: Boone, Winnebago Counties |
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* |
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ROE # 08: Carroll, Jo Daviess, Stephenson Counties |
X |
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03-29-23 |
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ROE # 09: Champaign, Ford Counties |
X |
X |
05-10-23 |
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ROE # 11: Clark, Coles, Cumberland, Douglas, Edgar, Moultrie, Shelby Counties |
X |
X |
05-10-23 |
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ROE # 12: Clay, Crawford, Jasper, Lawrence, Richland Counties |
X |
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06-28-23 |
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ROE # 13: Clinton, Jefferson, Marion, Washington Counties |
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* |
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ROE # 16: DeKalb County |
X |
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04-19-23 |
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ROE # 17: Dewitt, Livingston, Logan, McLean Counties |
X |
X |
06-14-23 |
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ROE # 19: DuPage County |
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* |
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ROE # 20: Edwards, Gallatin, Hamilton,
Hardin, Pope, Saline, Wabash, Wayne, |
X |
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05-10-23 |
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ROE # 21: Franklin, Johnson, Massac, Williamson Counties |
X |
X |
07-25-23 |
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ROE # 24: Grundy, Kendall Counties |
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* |
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ROE # 26: Fulton, Hancock, McDonough, Schuyler Counties |
X |
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06-28-23 |
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ROE # 28: Bureau, Henry, Stark Counties |
X |
X |
06-28-23 |
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ROE # 30: Alexander, Jackson, Perry, Pulaski, Union Counties |
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* |
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ROE # 31: Kane County |
X |
X |
06-28-23 |
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ROE # 32: Iroquois, Kankakee Counties |
X |
X |
05-10-23 |
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ROE # 33: Henderson, Knox, Mercer, Warren Counties |
X |
X |
05-24-23 |
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ROE # 34: Lake County |
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* |
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ROE # 35: LaSalle, Marshall, Putnam Counties |
X |
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01-11-23 |
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ROE # 39: Macon, Piatt Counties |
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* |
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ROE # 40: Calhoun, Greene, Jersey, Macoupin Counties |
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* |
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ROE # 41: Madison County |
X |
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08-16-23 |
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ROE # 44: McHenry County |
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* |
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ROE # 45: Monroe, Randolph Counties |
X |
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05-10-23 |
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ROE # 47: Lee, Ogle, Whiteside Counties |
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* |
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ROE # 48: Peoria County |
X |
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05-24-23 |
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ROE # 49: Rock Island County |
X |
X |
04-19-23 |
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ROE # 50: St. Clair County |
X |
X |
07-25-23 |
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ROE # 51: Menard, Sangamon Counties |
X |
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04-19-23 |
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ROE # 53: Mason, Tazewell, Woodford Counties |
X |
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02-08-23 |
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ROE # 54: Vermilion County |
X |
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02-08-23 |
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ROE # 56: Will County |
X |
X |
09-27-23 |
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Intermediate Service Center # 01: North Cook |
X |
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02-22-23 |
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Intermediate Service Center # 02: West Cook |
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* |
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Intermediate Service Center # 04: South Cook |
X |
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02-22-23 |
*Report not released as of September 30, 2023
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REGIONAL OFFICE OF EDUCATION AUDITS For the Period Ending June 30, 2021 F = Financial Audit S = Single Audit |
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Name of Audit |
F |
S |
Date Released |
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ROE # 01: Adams, Brown, Cass, Morgan, Pike, Scott Counties |
X |
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04-13-22 |
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ROE # 03: Bond, Christian, Effingham, Fayette, Montgomery Counties |
X |
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01-11-22 |
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ROE # 04: Boone, Winnebago Counties |
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* |
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ROE # 08: Carroll, Jo Daviess, Stephenson Counties |
X |
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03-03-22 |
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ROE # 09: Champaign, Ford Counties |
X |
X |
07-27-22 |
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ROE # 11: Clark, Coles, Cumberland, Douglas, Edgar, Moultrie, Shelby Counties |
X |
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03-30-22 |
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ROE # 12: Clay, Crawford, Jasper, Lawrence, Richland Counties |
X |
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03-30-22 |
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ROE # 13: Clinton, Jefferson, Marion, Washington Counties |
X |
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06-28-23 |
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ROE # 16: DeKalb County |
X |
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05-11-22 |
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ROE # 17: Dewitt, Livingston, Logan, McLean Counties |
X |
X |
06-15-22 |
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ROE # 19: DuPage County |
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* |
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ROE # 20: Edwards, Gallatin,
Hamilton, Hardin, Pope, Saline, Wabash, Wayne, |
X |
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03-03-22 |
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ROE # 21: Franklin, Johnson, Massac, Williamson Counties |
X |
X |
07-27-22 |
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ROE # 24: Grundy, Kendall Counties |
X |
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07-25-23 |
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ROE # 26: Fulton, Hancock, McDonough, Schuyler Counties |
X |
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08-17-22 |
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ROE # 28: Bureau, Henry, Stark Counties |
X |
X |
07-27-22 |
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ROE # 30: Alexander, Jackson, Perry, Pulaski, Union Counties |
X |
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08-16-23 |
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ROE # 31: Kane County |
X |
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03-30-22 |
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ROE # 32: Iroquois, Kankakee Counties |
X |
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03-30-22 |
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ROE # 33: Henderson, Knox, Mercer, Warren Counties |
X |
X |
08-17-22 |
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ROE # 34: Lake County |
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* |
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ROE # 35: LaSalle, Marshall, Putnam Counties |
X |
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12-15-21 |
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ROE # 39: Macon, Piatt Counties |
X |
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04-19-23 |
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ROE # 40: Calhoun, Greene, Jersey, Macoupin Counties |
X |
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03-30-22 |
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ROE # 41: Madison County |
X |
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05-25-22 |
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ROE # 44: McHenry County |
X |
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12-07-22 |
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ROE # 45: Monroe, Randolph Counties |
X |
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08-31-22 |
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ROE # 47: Lee, Ogle, Whiteside Counties |
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* |
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ROE # 48: Peoria County |
X |
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05-11-22 |
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ROE # 49: Rock Island County |
X |
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03-03-22 |
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ROE # 50: St. Clair County |
X |
X |
04-13-22 |
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ROE # 51: Menard, Sangamon Counties |
X |
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06-29-22 |
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ROE # 53: Mason, Tazewell, Woodford Counties |
X |
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04-27-22 |
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ROE # 54: Vermilion County |
X |
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04-27-22 |
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ROE # 56: Will County |
X |
X |
06-15-22 |
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Intermediate Service Center # 01: North Cook |
X |
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03-03-22 |
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Intermediate Service Center # 02: West Cook |
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* |
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Intermediate Service Center # 04: South Cook |
X |
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01-26-22 |
*Report not released as of September 30, 2023
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.
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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, 2021, SEPTEMBER 30, 2021 AND DECEMBER 31, 2021 |
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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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Abraham Lincoln Presidential Library and Museum |
|
X |
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06-02-22 |
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Architect of the Capitol |
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X |
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01-19-23 |
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Arts Council |
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X |
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06-01-22 |
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Arts Council Foundation |
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X |
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06-01-22 |
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Attorney Registration and Disciplinary Commission (12/31) |
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See Letter Dated 03-16-22 |
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Board of Admissions to the Bar (9/30) |
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See Letter Dated 03-16-22 |
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Board of Examiners |
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X |
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01-26-23 |
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Board of Higher Education |
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X |
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05-11-23 |
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Capital Development Board |
X |
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06-02-22 |
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Chicago State University |
X |
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06-22-22 |
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Chicago State University |
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X |
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06-22-22 |
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Chicago State University |
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X |
06-22-22 |
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Civil Service Commission |
|
X |
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02-23-23 |
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Commission on Government Forecasting and Accountability |
|
X |
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07-13-22 |
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Comptroller - Fiscal Officer Responsibilities |
X |
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12-29-21 |
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Comptroller – Fiscal Officer Responsibilities |
|
X |
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03-10-22 |
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Court of Claims |
|
X |
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07-06-22 |
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Coroner Training Board |
|
X |
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04-06-23 |
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Criminal Justice Information Authority |
|
X |
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03-22-22 |
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Deaf and Hard of Hearing Commission |
|
X |
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01-19-23 |
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Department of Agriculture |
|
X |
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07-13-22 |
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AGENCY |
F |
C |
S |
DATE RELEASED |
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Department of Central Management Services |
X |
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06-09-22 |
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Department of Central Management Services |
|
X |
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06-09-22 |
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Department of Central Management Services – University Benefit Schedule |
|
X |
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12-15-21 |
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Department of Central Management Services – Teacher Health Insurance Security Fund |
X |
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06-09-22 |
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Department of Central Management Services – Teacher Health Insurance Security Fund – Special Report |
X |
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07-28-22 |
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Department of Central Management Services – Local Government Health Insurance Reserve Fund |
X |
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06-09-22 |
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Department of Central Management Services – Community College Health Insurance Security Fund |
X |
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06-09-22 |
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Department of Central Management Services – Community College Health Ins. Security Fund – Special Report |
X |
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06-29-22 |
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Department of Central Management Services – State Employees Group Insurance Program |
|
X |
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06-29-22 |
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Department of Employment Security |
X |
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06-16-22 |
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Department of Employment Security |
|
X |
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08-30-22 |
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Department of Healthcare and Family Services |
X |
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06-22-22 |
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Department of Healthcare and Family Services |
|
X |
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07-06-22 |
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Department of Human Rights |
|
X |
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02-02-22 |
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Department of Human Services |
X |
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06-22-22 |
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Department of Human Services |
|
X |
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09-29-22 |
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Department of Labor |
|
X |
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05-18-22 |
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Department of Natural Resources – Capital Asset Account |
X |
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01-19-22 |
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Department of Public Health |
|
X |
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06-08-22 |
|
Department of Revenue |
X |
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06-08-22 |
|
Department of Transportation |
X |
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06-22-22 |
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DuQuoin State Fair (09/30) |
|
X |
|
06-22-22 |
|
Eastern Illinois University |
X |
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06-22-22 |
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Eastern Illinois University |
|
X |
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07-06-22 |
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Eastern Illinois University |
|
|
X |
07-06-22 |
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Emergency Management Agency |
|
X |
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07-06-22 |
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Environmental Protection Agency – Water Revolving Fund |
X |
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06-01-22 |
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Executive Ethics Commission |
|
X |
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04-27-23 |
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Executive Office of Inspector General |
|
X |
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03-29-22 |
|
General Assembly – Senate |
|
X |
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08-30-22 |
|
General Assembly – House |
|
X |
|
08-30-22 |
|
General Assembly Retirement System |
X |
|
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03-10-22 |
|
General Assembly Retirement System |
|
X |
|
09-08-22 |
|
General Assembly Retirement System – House and Senate Census Data Report |
|
X |
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01-19-23 |
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AGENCY |
F |
C |
S |
DATE RELEASED |
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Governor’s Office of Management and Budget |
|
X |
|
03-17-22 |
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Governors State University |
X |
|
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06-16-22 |
|
Governors State University |
|
X |
|
07-13-22 |
|
Governors State University |
|
|
X |
07-13-22 |
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Guardianship and Advocacy Commission |
|
X |
|
08-30-22 |
|
Human Rights Commission |
|
X |
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03-02-23 |
|
Illinois Commerce Commission |
|
X |
|
05-18-22 |
|
Illinois Community College Board * |
|
X |
|
06-16-22 |
|
Illinois Conservation Foundation |
X |
|
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12-29-21 |
|
Illinois Conservation Foundation |
|
X |
|
12-29-21 |
|
Illinois Council on Developmental Disabilities |
|
X |
|
04-27-23 |
|
Illinois Educational Labor Relations Board |
|
X |
|
01-26-23 |
|
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 |
X |
|
|
08-17-23 |
|
Illinois Joining Forces Foundation |
|
X |
|
08-17-23 |
|
Illinois Labor Relations Board |
|
X |
|
10-19-22 |
|
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) |
X |
|
|
10-19-22 |
|
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 |
|
X |
|
05-11-23 |
|
Judges’ Retirement System |
X |
|
|
03-10-22 |
|
Judges’ Retirement System |
|
X |
|
09-08-22 |
|
Judges’ Retirement System - Supreme Court Census Data Report |
|
X |
|
01-19-23 |
|
Legislative Audit Commission |
|
X |
|
07-13-22 |
|
Legislative Printing Unit |
|
X |
|
03-16-23 |
|
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 |
|
X |
|
01-19-23 |
|
- Department of Central Management Services |
|
X |
|
08-30-22 |
|
- Department of Children and Family Services |
|
X |
|
01-19-23 |
|
- Department of Corrections |
|
X |
|
01-19-23 |
|
- Department of Healthcare and Family Services |
|
X |
|
01-19-23 |
|
- Department of Human Services |
|
X |
|
01-19-23 |
|
- Department of Revenue |
|
X |
|
01-19-23 |
|
- Department of Transportation |
|
X |
|
08-30-22 |
|
- Environmental Protection Agency – Water Revolving Fund |
|
X |
|
01-19-23 |
|
- Illinois State Police (District 15) |
|
X |
|
07-13-22 |
|
- Illinois State Toll Highway Authority |
|
X |
|
07-13-22 |
|
- Illinois Student Assistance Commission |
|
X |
|
01-19-23 |
|
- Illinois Workers’ Compensation Commission – Self Insurer’s Security Fund |
|
X |
|
01-19-23 |
|
- Lottery |
|
X |
|
01-19-23 |
|
- Secretary of State |
|
X |
|
01-19-23 |
|
- State Board of Education |
|
X |
|
01-19-23 |
|
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 |
|
X |
|
11-16-22 |
|
- Eastern Illinois University |
|
X |
|
11-16-22 |
|
- Governors State University |
|
X |
|
11-16-22 |
|
- Illinois State University |
|
X |
|
11-16-22 |
|
- Northeastern Illinois University |
|
X |
|
11-16-22 |
|
- Northern Illinois University |
|
X |
|
11-16-22 |
|
- Southern Illinois University |
|
X |
|
11-16-22 |
|
- University of Illinois |
|
X |
|
11-16-22 |
|
- Western Illinois University |
|
X |
|
11-16-22 |
|
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 |
|
X |
|
11-03-22 |
|
University of Illinois |
X |
|
|
05-18-22 |
|
University of Illinois – Health Services Facilities System |
X |
|
|
05-18-22 |
|
University of Illinois – Auxiliary Facilities System |
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.
|
||||||||||||||||||||||||||||||||||||||||||||||||||||
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 |
|
X |
|
05-25-23 |
||
|
Capital Development Board |
X |
|
|
02-16-23 |
||
|
Capitol Development Board |
|
X |
|
05-03-23 |
||
|
Chicago State University |
X |
|
|
02-23-23 |
||
|
Chicago State University |
|
X |
|
04-13-23 |
||
|
Chicago State University |
|
|
X |
03-30-23 |
||
|
Comptroller - Fiscal Officer Responsibilities |
X |
|
|
12-21-22 |
||
|
Comptroller - Fiscal Officer Responsibilities |
|
X |
|
03-23-23 |
||
|
Comptroller - Non-Fiscal Officer |
|
X |
|
06-13-23 |
||
|
Department on Aging |
|
X |
|
05-23-23 |
||
|
Department of Central Management Services |
X |
|
|
04-06-23 |
||
|
Department of Central Management Services – University Benefit Schedule |
|
X |
|
12-14-22 |
||
|
Department of Central Management Service – Teacher Health Insurance Security Fund |
X |
|
|
04-06-23 |
||
|
Department of Central Management Service – Teacher Health Insurance Security Fund – Special Report |
X |
|
|
07-13-23 |
||
|
Department of Central Management Services – Local Gov’t Health Insurance Reserve Fund |
X |
|
|
04-06-23 |
||
|
Department of Central Management Services – Community College Health Insurance Security Fund |
X |
|
|
04-06-23 |
||
|
Department of Central Management Services – Community College Health Ins. Security Fund – Special Report |
X |
|
|
07-13-23 |
||
|
Department of Central Management Services – State Employees Group Insurance Program |
|
X |
|
07-13-23 |
||
|
Department of Children and Family Services |
X |
|
|
06-22-23 |
||
|
Department of Children and Family Services |
|
X |
|
09-26-23 |
||
|
Department of Commerce and Economic Opportunity |
|
X |
|
04-18-23 |
||
|
AGENCY |
F |
C |
S |
DATE RELEASED |
|
||
|
Department of Corrections |
X |
|
|
07-06-23 |
|||
|
Department of Corrections |
|
X |
|
09-26-23 |
|
||
|
Department of Employment Security |
X |
|
|
07-06-23 |
|
||
|
Department of Financial and Professional Regulation |
|
X |
|
04-18-23 |
|
||
|
Department of Healthcare and Family Services |
X |
|
|
08-15-23 |
|
||
|
Department of Human Services |
X |
|
|
08-15-23 |
|
||
|
Department of Innovation and Technology |
|
X |
|
03-23-23 |
|
||
|
Department of Insurance |
|
X |
|
03-23-23 |
|
||
|
Department of Juvenile Justice |
|
X |
|
05-03-23 |
|
||
|
Department of Military Affairs |
|
X |
|
09-14-23 |
|
||
|
Department of Natural Resources – Capital Asset Account |
X |
|
|
02-02-23 |
|
||
|
Department of Natural Resources |
|
X |
|
07-06-23 |
|
||
|
Department of Revenue |
X |
|
|
07-27-23 |
|
||
|
Department of Revenue |
|
|
|
|
|
||
|
Department of Transportation |
X |
|
|
04-13-23 |
|
||
|
Department of Transportation |
|
|
|
|
|
||
|
Department of Veterans’ Affairs |
|
X |
|
04-13-23 |
|
||
|
Eastern Illinois University |
X |
|
|
03-30-23 |
|
||
|
Eastern Illinois University |
|
X |
|
04-27-23 |
|
||
|
Eastern Illinois University |
|
|
X |
03-30-23 |
|
||
|
Environmental Protection Agency – Water Revolving Fund |
X |
|
|
06-06-23 |
|
||
|
Environmental Protection Agency |
|
X |
|
07-20-23 |
|
||
|
Environmental Protection Trust Fund Commission |
|
X |
|
07-20-23 |
|
||
|
General Assembly Retirement System |
X |
|
|
02-16-23 |
|
||
|
General Assembly Retirement System – House and Senate Census Data Report |
|
X |
|
07-06-23 |
|
||
|
Governors State University |
X |
|
|
03-30-23 |
|
||
|
Governors State University |
|
X |
|
07-20-23 |
|
||
|
Governors State University |
|
|
X |
03-30-23 |
|
||
|
Illinois Commerce Commission – Statewide 911 Fund & Wireless Carrier |
|
X |
|
04-13-23 |
|
||
|
Illinois Conservation Foundation |
X |
|
|
01-26-23 |
|
||
|
Illinois Finance Authority |
X |
|
|
12-21-22 |
|
||
|
AGENCY |
F |
C |
S |
DATE RELEASED |
|
Illinois Gaming Board – Gaming Fund |
X |
|
|
01-26-23 |
|
Illinois Gaming Board |
|
X |
|
04-06-23 |
|
Illinois Joining Forces Foundation |
|
|
|
|
|
Illinois Joining Forces Foundation |
|
|
|
|
|
Illinois Housing Development Authority |
X |
|
|
12-21-22 |
|
Illinois Housing Development Authority |
|
X |
|
05-18-23 |
|
Illinois Housing Development Authority |
|
|
X |
03-30-23 |
|
Illinois Mathematics and Science Academy |
X |
|
|
01-26-23 |
|
Illinois Mathematics and Science Academy |
|
X |
|
02-02-23 |
|
Illinois Mathematics and Science Academy Fund |
X |
|
|
12-06-22 |
|
Illinois Power Agency |
X |
|
|
06-13-23 |
|
Illinois Power Agency |
|
X |
|
07-20-23 |
Illinois Racing Board |
|
X |
|
03-30-23 |
|
Illinois State Board of Investment |
X |
|
|
12-21-22 |
|
Illinois State Police |
|
X |
|
04-13-23 |
|
Illinois State Police – Statewide 911 Fund & Wireless Carrier |
|
X |
|
04-13-23 |
|
Illinois State Police – State Asset Forfeiture Fund |
|
X |
|
04-13-23 |
|
Illinois State Toll Highway Authority (12/31) |
|
|
|
|
|
Illinois State Toll Highway Authority (12/31) |
|
|
|
|
|
Illinois State University |
X |
|
|
02-02-23 |
|
Illinois State University |
|
X |
|
04-27-23 |
|
Illinois State University |
|
|
X |
03-30-23 |
|
Illinois Student Assistance Commission |
X |
|
|
04-13-23 |
|
Illinois Student Assistance Commission |
|
X |
|
06-13-23 |
|
Illinois Student Assistance Commission - Golden Apple Scholars of Illinois AUP |
|
X |
|
01-26-23 |
|
Illinois Student Assistance Commission - Prepaid Tuition |
X |
|
|
04-13-23 |
|
Illinois Workers' Comp. Comm. - Self Insurer's Fund |
X |
|
|
03-16-23 |
|
Joint Committee on Administrative Rules |
|
|
|
|
|
Judges’ Retirement System |
X |
|
|
02-16-23 |
|
Judges’ Retirement System – Supreme Court Census Data Report |
|
X |
|
07-06-23 |
|
Judicial Inquiry Board |
|
X |
|
04-06-23 |
|
Law Enforcement Training Standards Board |
|
X |
|
07-13-23 |
|
AGENCY |
F |
C |
S |
DATE RELEASED |
|
Legislative Ethics Commission |
|
|
|
|
|
Legislative Information System |
|
|
|
|
|
Lottery |
X |
|
|
02-02-23 |
|
Northeastern Illinois University |
X |
|
|
03-23-23 |
|
Northeastern Illinois University |
|
X |
|
05-25-23 |
|
Northeastern Illinois University |
|
|
X |
03-30-23 |
|
Northern Illinois University |
X |
|
|
02-16-23 |
|
Northern Illinois University |
|
X |
|
07-06-23 |
|
Northern Illinois University |
|
|
X |
03-30-23 |
|
Office of the Legislative Inspector General |
|
|
|
|
|
Pollution Control Board |
|
X |
|
07-20-23 |
|
Prisoner Review Board |
|
|
|
|
|
Procurement Policy Board |
|
|
|
|
|
Property Tax Appeal Board |
|
|
|
|
|
Railsplitter Tobacco Settlement Authority |
X |
|
|
04-13-23 |
|
Railsplitter Tobacco Settlement Authority |
|
X |
|
04-13-23 |
|
Roseland Community Medical District Commission (12/31) |
|
|
|
|
|
Secretary of State |
X |
|
|
03-02-23 |
|
Sex Offender Management Board |
|
X |
|
02-02-23 |
|
Southern Illinois University |
X |
|
|
03-30-23 |
|
Southern Illinois University |
|
X |
|
07-27-23 |
|
Southern Illinois University |
|
|
X |
03-30-23 |
|
State Appellate Defender |
|
X |
|
03-02-23 |
|
State’s Attorneys Appellate Prosecutor |
|
|
|
|
|
State Board of Education |
X |
|
|
04-18-23 |
|
State Board of Education |
|
X |
|
06-13-23 |
|
AGENCY |
F |
C |
S |
DATE RELEASED |
|
State Employees' Retirement System |
X |
|
|
03-30-23 |
|
State Employees' Retirement System – Report on Allocation of Pension Amounts |
X |
|
|
03-30-23 |
|
State Employees' Retirement System – Census Data Reports - Capital Development Board |
|
X |
|
07-06-23 |
|
- Department of Central Management Services |
|
X |
|
05-03-23 |
|
- Department of Children and Family Services |
|
X |
|
07-06-23 |
|
- Department of Corrections |
|
X |
|
07-06-23 |
|
- Department of Healthcare and Family Services |
|
X |
|
07-06-23 |
|
- Department of Human Services |
|
X |
|
07-06-23 |
|
- Department of Innovation and Technology |
|
X |
|
05-03-23 |
|
- Department of Revenue |
|
X |
|
07-06-23 |
|
- Department of Transportation |
|
X |
|
05-03-23 |
|
- Environmental Protection Agency – Water Revolving Fund |
|
X |
|
07-06-23 |
|
- Illinois State Police (District 15) |
|
X |
|
05-03-23 |
|
- Illinois State Toll Highway Authority |
|
X |
|
05-03-23 |
|
- Illinois Student Assistance Commission |
|
X |
|
07-06-23 |
|
- Illinois Workers’ Compensation Commission – Self Insurer’s Security Fund |
|
X |
|
07-06-23 |
|
- Lottery |
|
X |
|
07-06-23 |
|
- Secretary of State |
|
X |
|
07-06-23 |
|
- State Board of Education |
|
X |
|
07-06-23 |
|
State Fire Marshal |
|
|
|
|
|
State Police Merit Board |
|
|
|
|
|
State Universities’ Retirement System |
X |
|
|
01-19-23 |
|
State Universities’ Retirement System – Report on Allocation of Pension Amounts |
X |
|
|
02-02-23 |
|
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 |
X |
|
|
08-22-23 |
|
Statewide Single Audit – Federal Funds |
|
|
|
|
|
Teachers’ Retirement System |
X |
|
|
12-21-22 |
|
Teachers’ Retirement System – – Report on Allocation of Pension Amounts |
X |
|
|
02-02-23 |
|
Treasurer - College Savings Program |
X |
|
|
04-13-23 |
|
Treasurer - Fiscal Officer |
X |
|
|
02-23-23 |
|
Treasurer - Illinois Funds |
X |
|
|
04-13-23 |
|
Treasurer - Securities Lending Program |
|
X |
|
12-06-22 |
|
University of Illinois |
X |
|
|
02-16-23 |
|
University of Illinois – Health Services Facilities System |
X |
|
|
02-16-23 |
|
University of Illinois – Auxiliary Facilities System |
X |
|
|
02-16-23 |
|
University of Illinois |
|
X |
|
04-20-23 |
|
University of Illinois |
|
|
X |
03-23-23 |
|
Western Illinois University |
X |
|
|
03-30-23 |
|
Western Illinois University |
|
X |
|
07-13-23 |
|
Western Illinois University |
|
|
X |
03-30-23 |
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.
|
||||||||||||||||||||||||||||||||||||||||||||
|
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 2024 and it contains one hundred and twenty-seven filings with this office.
Yours truly,
FRANK J. MAUTINO
Auditor General