July 15, 2024

 

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 24 ending June 30, 2024.

 

 

FISCAL MATTERS

 

 

 

 

 

FY 2024 – FOURTH QUARTER

 

 

 

 

 

 

 

 

Appropriations

Expended

Obligated

Balance

 

GRF Operations:

 

 

 

 

 

Personal Services

$    7,500,000

$    6,255,285

$                  -

$   1,244,715

 

Social Security

600,000

455,241

-

144,759

 

GRF Operations Total

$    8,100,000

$    6,710,526

$                  -

$   1,389,474

 

Audit Expense Fund

 

 

 

 

 

Audit/Studies/Invest.

$  33,205,479

$   20,547,047

$ 11,030,413

$   1,628,019

 

 

 

 

 

 


 

 

PERSONNEL

 

PERSONNEL

 

 

04/01/2024

 

Appointments

 

Separations

 

Transfers

06/30/2024

 

 

 

 

 

 

 

 

 

 

 

 

Springfield

69

 

5

 

2

 

0

 

72

 

Chicago

 4

 

1

 

0

 

0

 

 5

 

 

 

 

 

 

 

 

 

 

 

 

TOTAL

73

 

6

 

2

 

0

 

77

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CONTRACTS

 

During the fourth quarter of Fiscal Year 2024, the Office of the Auditor General entered into one Regional Office of Education audit contract and forty-seven Financial/Compliance audit contracts.

 

 

TRAINING

 

During the fourth quarter of Fiscal Year 2024, OAG-sponsored training included: 

  • GAO Yellow and Green Book Updates
  • OAG Audit Issues Update:  June 2024

 

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

  • NASACT:  2024 NASACT Medicaid Training Summit
  • ISACA:  A Morning with Trent Russell:  Greenskies Analytics
  • Illinois CPA Society:  2024 Government Conference
  • AICPA:  2024 Annual Required GAQC Webcast
  • Monmouth College:  Contemporary Accounting Issues
  • NASACT:  2024 Government Auditing Training Seminar
  • ACFE:  Advantage Undetected:  How Fraudsters Benefit From Obscurity
  • NASACT:  NSAA 2024 Annual Conference
  • ACFE:  Emerging Technologies & Strategies to Combat Identity Fraud
  • ACFE:  Compliance Challenges with FinCEN's Beneficial Ownership Database
  • ACFE:  Benefits and Risks of Using Shared Data for Tax Fraud Investigations
  • ACFE:  AML Concerns and Issues for 2023
  • ACFE:  Fighting Financial Crime in the Generative AI Age
  • ACFE:  Forced Labor and Supply Chains
  • ACFE:  Conversation with an Insider Trader
  • NASACT:  NASACT 2024 Emerging Leaders Conference
  • 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

2023-2024

Name of Audit

Authority

Date Released

1.      Performance Audit of the Department of Human Services’ oversight and monitoring of the Community Integrated Living Arrangement Program

LAC #164

 

2.      Performance Audit of the oversight of the Independent Service Coordination (ISC) program by the Department of Human Services’ Division of Developmental Disabilities

HR #66

 

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

20 ILCS 1305/1-17(w)

 

4.      Performance Audit of the Department of Healthcare and Family Services’ administration of the program of Medicaid services and coverage provided to undocumented immigrants

LAC #165

 

5.      Performance Audit of the State’s Business Enterprise Program and the State’s Veterans Business Program

LAC #166

 

6.      Performance Audit of the Illinois Emergency Management Agency’s administration of contracts and staffing

LAC #167

 

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

HR #677

06-04-24

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

LAC #160

04-10-24

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

PA 97-694

PA 100-465

12-21-23

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

PA 95-708

12-21-23

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

PA 95-708

11-29-23

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

LAC #158

07-26-23

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

215 ILCS 170/63

06-21-23

14.   Program Audit of the Business Interruption Grant Program

LAC #159

05-24-23

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

SR #792

05-17-23


 

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, 2023.  As the audits for this fiscal year are released, the “Date Released” column will be completed.  In addition, the list of fiscal year 2022 audits is presented afterwards.

 

REGIONAL OFFICE OF EDUCATION AUDITS

For the Period Ending June 30, 2023

F = Financial Audit                  S = Single Audit

Name of Audit

F

S

Date Released

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

X

X

04-24-24

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

X

X

04-03-24

ROE # 04:  Boone, Winnebago Counties

 

 

*

ROE # 08:  Carroll, Jo Daviess, Stephenson Counties

X

 

03-27-24

ROE # 09:  Champaign, Ford Counties

X

X

04-24-24

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

X

 

02-14-24

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

X

 

04-10-24

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

X

 

06-26-24

ROE # 16:  DeKalb County

X

 

03-13-24

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

X

X

06-05-24

ROE # 19:  DuPage County

 

 

*

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

X

 

01-31-24

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

 

 

*

ROE # 24:  Grundy, Kendall Counties

X

 

04-24-24

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

X

 

03-13-24

ROE # 28:  Bureau, Henry, Stark Counties

X

X

06-05-24

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

 

 

*

ROE # 31:  Kane County

X

X

04-10-24

ROE # 32:  Iroquois, Kankakee Counties

X

X

02-28-24

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

X

X

05-01-24

ROE # 34:  Lake County

 

 

*

ROE # 35:  LaSalle, Marshall, Putnam Counties

X

X

02-14-24

ROE # 39:  Macon, Piatt Counties

 

 

*

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

 

 

*

ROE # 41:  Madison County

X

 

04-10-24

ROE # 44:  McHenry County

 

 

*

ROE # 45:  Monroe, Randolph Counties

 

 

*

ROE # 47:  Lee, Ogle, Whiteside Counties

 

 

*

ROE # 48:  Peoria County

X

 

05-01-24

ROE # 49:  Rock Island County

 

 

*

ROE # 50:  St. Clair County

X

 

06-26-24

ROE # 51:  Menard, Sangamon Counties

X

 

02-14-24

ROE # 53:  Mason, Tazewell, Woodford Counties

X

 

03-13-24

ROE # 54:  Vermilion County

X

 

03-13-24

ROE # 56:  Will County

 

 

*

Intermediate Service Center # 01:  North Cook

X

 

02-28-24

Intermediate Service Center # 02:  West Cook

 

 

*

Intermediate Service Center # 04:  South Cook

X

 

01-31-24

*Report not released as of June 30, 2024


 

 

REGIONAL OFFICE OF EDUCATION AUDITS

For the Period Ending June 30, 2022

F = Financial Audit                  S = Single Audit

Name of Audit

F

S

Date Released

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

X

X

05-24-23

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

X

X

02-22-23

ROE # 04:  Boone, Winnebago Counties

 

 

*

ROE # 08:  Carroll, Jo Daviess, Stephenson Counties

X

 

03-29-23

ROE # 09:  Champaign, Ford Counties

X

X

05-10-23

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

X

X

05-10-23

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

X

 

06-28-23

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

X

 

02-14-24

ROE # 16:  DeKalb County

X

 

04-19-23

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

X

X

06-14-23

ROE # 19:  DuPage County

 

 

*

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

X

 

05-10-23

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

X

X

07-25-23

ROE # 24:  Grundy, Kendall Counties

X

 

02-14-24

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

X

 

06-28-23

ROE # 28:  Bureau, Henry, Stark Counties

X

X

06-28-23

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

X

 

06-26-24

ROE # 31:  Kane County

X

X

06-28-23

ROE # 32:  Iroquois, Kankakee Counties

X

X

05-10-23

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

X

X

05-24-23

ROE # 34:  Lake County

 

 

*

ROE # 35:  LaSalle, Marshall, Putnam Counties

X

 

01-11-23

ROE # 39:  Macon, Piatt Counties

X

X

01-31-24

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

X

 

01-31-24

ROE # 41:  Madison County

X

 

08-16-23

ROE # 44:  McHenry County

X

 

03-13-24

ROE # 45:  Monroe, Randolph Counties

X

 

05-10-23

ROE # 47:  Lee, Ogle, Whiteside Counties

 

 

*

ROE # 48:  Peoria County

X

 

05-24-23

ROE # 49:  Rock Island County

X

X

04-19-23

ROE # 50:  St. Clair County

X

X

07-25-23

ROE # 51:  Menard, Sangamon Counties

X

 

04-19-23

ROE # 53:  Mason, Tazewell, Woodford Counties

X

 

02-08-23

ROE # 54:  Vermilion County

X

 

02-08-23

ROE # 56:  Will County

X

X

09-27-23

Intermediate Service Center # 01:  North Cook

X

 

02-22-23

Intermediate Service Center # 02:  West Cook

 

 

*

Intermediate Service Center # 04:  South Cook

X

 

02-22-23

*Report not released as of June 30, 2024


 

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

 

X

 

10-12-23

 

Department of Transportation

X

 

 

04-13-23

 

Department of Transportation

 

X

 

05-23-24

 

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

X

 

 

11-16-23

Illinois Joining Forces Foundation

 

X

 

11-16-23

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)

X

 

 

11-16-23

Illinois State Toll Highway Authority (12/31)

 

X

 

08-15-23

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

 

X

 

04-18-24

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

 

X

 

10-12-23

Legislative Information System

 

X

 

10-11-23

Legislative Inspector General

 

X

 

11-16-23

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

Pollution Control Board

 

X

 

07-20-23

Prisoner Review Board

 

X

 

05-16-24

Procurement Policy Board

 

X

 

03-28-24

Property Tax Appeal Board

 

X

 

05-02-24

Railsplitter Tobacco Settlement Authority

X

 

 

04-13-23

Railsplitter Tobacco Settlement Authority

 

X

 

04-13-23

Roseland Community Medical District Commission (12/31)

 

X

 

03-28-24

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

 

X

 

11-16-23

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 AgencyWater 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

 

X

 

12-21-23

State Police Merit Board

 

X

 

06-27-24

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

 

X

 

10-11-23

-        Eastern Illinois University

 

X

 

10-11-23

-        Governors State University

 

X

 

10-11-23

-        Illinois State University

 

X

 

10-11-23

-        Northeastern Illinois University

 

X

 

10-11-23

-        Northern Illinois University

 

X

 

10-11-23

-        Southern Illinois University

 

X

 

10-11-23

-        University of Illinois

 

X

 

10-11-23

-        Western Illinois University

 

X

 

10-11-23


 

AGENCY

F

C

S

DATE RELEASED

Statewide Financial Statement Audit

X

 

 

08-22-23

Statewide Single Audit  – Federal Funds

 

 

X

12-21-23

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.

 

 

 

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


 

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, 2023, September 30, 2023 and December 31, 2023.  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, 2023, SEPTEMBER 30, 2023 AND DECEMBER 31, 2023

 

 

 

 

F = Financial Audits

C = Compliance Attestation Examinations

S = Single Audits

AGENCY

F

C

S

DATE

RELEASED

Abraham Lincoln Presidential Library and Museum

 

X

 

05-16-24

Architect of the Capitol

 

 

 

 

Arts Council

 

X

 

05-16-24

Arts Council Foundation

 

X

 

05-16-24

Board of Examiners

 

X

 

06-27-24

Board of Higher Education

 

 

 

 

Capital Development Board

X

 

 

01-25-24

Chicago State University

X

 

 

02-22-24

Chicago State University

 

X

 

05-23-24

Chicago State University

 

 

X

03-28-24

Civil Service Commission

 

 

 

 

Commission on Equity and Inclusion

 

X

 

06-06-24

Commission on Government Forecasting and Accountability

 

 

 

 

Comptroller - Fiscal Officer Responsibilities

X

 

 

12-21-23

Comptroller – Fiscal Officer Responsibilities

 

X

 

02-22-24

Court of Claims

 

X

 

04-25-24

Coroner Training Board

 

 

 

 

Criminal Justice Information Authority

 

X

 

06-13-24

Deaf and Hard of Hearing Commission

 

 

 

 

Department of Agriculture

 

 

 

 


 

 

AGENCY

F

C

S

DATE

RELEASED

Department of Central Management Services

X

 

 

02-15-24

Department of Central Management Services

 

X

 

05-07-24

Department of Central Management Services

  – University Benefit Schedule

 

X

 

11-28-23

Department of Central Management Services

  – Teacher Health Insurance Security Fund

X

 

 

02-15-24

Department of Central Management Services

  – Teacher Health Insurance Security Fund – Special Report

 

 

 

 

Department of Central Management Services

  – Local Government Health Insurance Reserve Fund

X

 

 

02-15-24

Department of Central Management Services

  – Community College Health Insurance Security Fund

X

 

 

02-15-24

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 Employment Security

 

 

 

 

Department of Employment Security

 

 

 

 

Department of Healthcare and Family Services

 

 

 

 

Department of Healthcare and Family Services

 

 

 

 

Department of Human Rights

 

X

 

04-16-24

Department of Human Services

 

 

 

 

Department of Human Services

 

 

 

 

Department of Innovation and Technology

X

 

 

05-02-24

Department of Labor

 

X

 

03-28-24

Department of Natural ResourcesCapital Asset Account

X

 

 

02-22-24

Department of Public Health

 

 

 

 

Department of Revenue

 

 

 

 

Department of Transportation

X

 

 

03-28-24

DuQuoin State Fair (09/30)

 

X

 

04-30-24

Eastern Illinois University

X

 

 

02-06-24

Eastern Illinois University

 

X

 

04-25-24

Eastern Illinois University

 

 

X

02-22-24

Emergency Management Agency

 

 

 

 

Environmental Protection AgencyWater Revolving Fund

X

 

 

03-07-24

Executive Ethics Commission

 

 

 

 

Executive Office of Inspector General

 

X

 

04-04-24

General Assembly – Senate

 

 

 

 

General Assembly – House

 

 

 

 

General Assembly Retirement System

X

 

 

02-29-24

General Assembly Retirement System

 

 

 

 

General Assembly Retirement System

  – House and Senate Census Data Report

 

 

 

 

 

AGENCY

F

C

S

DATE

RELEASED

Governor’s Office of Management and Budget

 

X

 

03-21-24

Governors State University

X

 

 

03-28-24

Governors State University

 

X

 

05-07-24

Governors State University

 

 

X

03-28-24

Guardianship and Advocacy Commission

 

X

 

06-25-24

Human Rights Commission

 

 

 

 

Illinois Commerce Commission

 

X

 

04-25-24

Illinois Community College Board   *

 

 

 

 

Illinois Conservation Foundation

X

 

 

02-06-24

Illinois Conservation Foundation

 

X

 

02-06-24

Illinois Council on Developmental Disabilities

 

 

 

 

Illinois Educational Labor Relations Board

 

X

 

04-25-24

Illinois Finance Authority

X

 

 

02-06-24

Illinois Finance Authority

 

X

 

04-04-24

Illinois Gaming Board – Gaming Fund

X

 

 

01-11-24

Illinois Grain Insurance Corporation

X

 

 

05-23-24

Illinois Grain Insurance Corporation

 

X

 

05-23-24

Illinois Housing Development Authority

X

 

 

12-21-23

Illinois Housing Development Authority

 

 

X

02-22-24

Illinois Labor Relations Board

 

X

 

03-14-24

Illinois Math and Science Academy

X

 

 

03-05-24

Illinois Math and Science Academy

 

X

 

03-05-24

Illinois Math and Science Academy Fund

X

 

 

11-28-23

Illinois Math and Science Academy Fund

 

X

 

11-28-23

Illinois Power Agency

X

 

 

02-15-24

Illinois State Fair (09/30)

 

X

 

04-30-24

Illinois State Toll Highway Authority (12/31)

 

 

 

 

Illinois State University

X

 

 

02-22-24

Illinois State University

 

X

 

05-02-24

Illinois State University

 

 

X

03-28-24

Illinois Student Assistance Commission

X

 

 

04-04-24

Illinois Student Assistance Commission

  -  Golden Apple Scholars of Illinois AUP

 

X

 

03-21-24

Illinois Student Assistance Commission Prepaid Tuition

X

 

 

04-04-24

Illinois Supreme Court

 

 

 

 


 

 

AGENCY

F

C

S

DATE

RELEASED

Illinois Workers’ Compensation Commission – Self Insurer’s Fund

X

 

 

02-15-24

Illinois Workers’ Compensation Commission

 

X

 

05-30-24

Independent Tax Tribunal

 

X

 

06-25-24

Judges’ Retirement System

X

 

 

02-29-24

Judges’ Retirement System

 

 

 

 

Judges’ Retirement System  - Supreme Court Census Data Report

 

 

 

 

Legislative Audit Commission

 

 

 

 

Legislative Printing Unit

 

 

 

 

Legislative Reference Bureau

 

X

 

03-28-24

Liquor Control Commission

 

 

 

 

Literacy Foundation

X

 

 

02-15-24

Literacy Foundation

 

X

 

02-15-24

Lottery

X

 

 

02-06-24

Lottery

 

X

 

05-09-24

Mid Illinois Medical District Commission

 

X

 

05-02-24

Metropolitan Pier and Exposition Authority

 

X

 

04-25-24

Northeastern Illinois University

X

 

 

03-28-24

Northeastern Illinois University

 

X

 

05-23-24

Northeastern Illinois University

 

 

X

03-28-24

Northern Illinois University

X

 

 

03-28-24

Northern Illinois University

 

X

 

06-13-24

Northern Illinois University

 

 

X

03-28-24

Office of the Governor

 

 

 

 

Office of the Lieutenant Governor

 

X

 

02-08-24

Secretary of State

X

 

 

02-08-24

Secretary of State

 

X

 

04-25-24

Southern Illinois University

X

 

 

03-05-24

Southern Illinois University

 

 

 

 

Southern Illinois University

 

 

X

03-28-24

Southwestern Illinois Development Authority

 

 

 

 

State Board of Education

X

 

 

03-14-24

State Board of Elections

 

X

 

04-30-24

State Board of Investment

X

 

 

01-18-24

State Board of Investment

 

 

 

 

 


 

 

AGENCY

F

C

S

DATE

RELEASED

State Employees' Retirement System

X

 

 

02-29-24

State Employees' Retirement System

 

 

 

 

State Employees' Retirement System

  – Report on Allocation of Pension Amounts

X

 

 

04-04-24

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 Universities’ Retirement System

X

 

 

02-29-24

State Universities’ Retirement System

 

X

 

05-23-24

State Universities’ Retirement System

  – Report on Allocation of Pension Amounts

X

 

 

04-04-24

State Universities’ Retirement System – Census Data Reports

-        Chicago State University

 

X

 

 

03-14-24

-        Eastern Illinois University

 

X

 

03-14-24

-        Governors State University

 

X

 

03-14-24

-        Illinois State University

 

X

 

03-14-24

-        Northeastern Illinois University

 

X

 

03-14-24

-        Northern Illinois University

 

X

 

03-14-24

-        Southern Illinois University

 

X

 

03-14-24

-        University of Illinois

 

X

 

03-14-24

-        Western Illinois University

 

X

 

03-14-24

Statewide Financial Audit

 

 

 

 

Statewide Single Audit  – Federal Funds

 

 

 

 

Supreme Court Historic Preservation Commission

 

 

 

 


 

 


AGENCY

F

C

S

DATE

RELEASED

Teachers' Retirement System

X

 

 

01-18-24

Teachers' Retirement System

 

X

 

03-14-24

Teachers' Retirement System

  – Report on Allocation of Pension Amounts

X

 

 

02-15-24

Teachers’ Pension and Retirement System  – Chicago

 

X

 

11-28-23

Treasurer College Savings Program

 

 

 

 

Treasurer Fiscal Officer Responsibilities

X

 

 

06-06-24

Treasurer – Illinois Funds

 

 

 

 

Treasurer – Securities Lending Program

 

X

 

12-21-23

Treasurer Non-Fiscal Officer

 

 

 

 

Universities Civil Service Commission

 

 

 

 

University of Illinois

X

 

 

02-06-24

University of Illinois – Health Services Facilities System

X

 

 

02-06-24

University of Illinois – Auxiliary Facilities System

X

 

 

02-06-24

University of Illinois

 

X

 

05-07-24

University of Illinois

 

 

X

03-28-24

Western Illinois University

X

 

 

03-14-24

Western Illinois University

 

X

 

05-09-24

Western Illinois University

 

 

X

03-14-24

 

 

 

 

 

 

 

 

 

 

 

 

 

 


 

 

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, 2023.

 

 

INFORMATION SYSTEMS AUDITS

AUDITS INITIATED AND/OR COMPLETED

IN FISCAL YEAR 2024

 

l

Comptroller

l

Department of Central Management Services

l

Department of Employment Security

l

Department of Healthcare and Family Services

l

Department of Human Services

l

Eastern Illinois University

l

Governor State University

l

Illinois Community College Board

l

Illinois State University

l

Illinois Workers Compensation Commission

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

State Board of Elections

l

State Employees’ Retirement System

l

State University’s Retirement System

l

Western Illinois University

 

 


 

 

 

 

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 2024 and it contains one hundred five filings with this office.

 

 

 

                                                                                    Yours truly,

 

                                                                                   

                                                                        FRANK J. MAUTINO

                                                                        Auditor General