2012 Office of the Comptroller, Fiscal Officer Responsibilities Compliance Examination

              OFFICE OF THE COMPTROLLER
FISCAL OFFICER RESPONSIBILITIES
COMPLIANCE EXAMINATION
For the Year Ended June 30, 2011
Performed As Special Assistant Auditors
for the Auditor General, State of Illinois
STATE OF ILLINOIS
OFFICE OF THE COMPTROLLER
FISCAL OFFICER RESPONSIBILITIES
COMPLIANCE EXAMINATION
For the Year Ended June 30, 2011
TABLE OF CONTENTS Page
Table of Contents 1
Agency Officials 2
Management Assertion Letter 3 - 4
Compliance Report
Summary 5 - 6
Accountants' Report
Independent Accountants’ Report on State Compliance,
on Internal Control Over Compliance, and on
Supplementary Information for State Compliance Purposes 7 - 9
Schedule of Findings
Current Findings - Government Auditing Standards 10 - 11
Prior Findings Not Repeated 12
Supplementary Information for State Compliance Purposes
Summary 13
Analysis of Operations
Agency Functions and Planning Program 14 - 15
Schedule of Interest Paid on Late
Vendor Payments (Not Examined) 16 - 17
Page 1
STATE OF ILLINOIS
OFFICE OF THE COMPTROLLER
FISCAL OFFICER RESPONSIBILITIES
COMPLIANCE EXAMINATION
For the Year Ended June 30, 2011
AGENCY OFFICIALS
Comptroller (January 10, 2011 to present) Judy Baar Topinka
Comptroller (through January 9, 2011) Daniel W. Hynes
Chief of Staff (January 11, 2011 to present) Nancy Kimme
Chief of Staff (through January 9, 2011) Keith Taylor
Assistant Comptroller – Operations
(January 10, 2011 to present) Steve Valasek
Assistant Comptroller – Operations
(through January 9, 2011) Don Templeman
Deputy Chief of Staff – Programs
(January 10, 2011 to present) Cory Jobe
Assistant Comptroller – Chicago Operations
(through January 9, 2011) Peggy Roth
Assistant Comptroller – Fiscal Policy and Information Technology
(January 11, 2011 to present) Marcus Veile
Assistant Comptroller – Fiscal Policy and Programs
(through January 9, 2011) Rick Cornell
Legal Counsel (January 11, 2011 to present) Alissa Camp
Legal Counsel (through January 9, 2011) Roma Larson
Director of Internal Audit (June 30, 2011 to present; Tracy Allen
Acting Director from March 1, 2011 to June 29, 2011)
Director of Internal Audit (through January 9, 2011) Rusti Cummings
Agency offices are located at:
100 W. Randolph, Suite 15 - 500
Chicago, IL 60601
Room 201 State-House
Springfield, IL 62704
325 West Adams
Springfield, IL 62704
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STATE OF ILLINOIS · OFFICE OF THE COMPTROLLER
}UDY BAAR TOPINKA
April 6, 2012
Sikich LLP
I 32 S. Water Street, Suite 300
Decatur, Tllinois 62525
Ladies and Gentlemen:
We are responsible for the identification of, and compliance with, all aspects of laws, regulations,
contracts, or grant agreements that could have a material effect on the operations of the Illinois
Office of the Comptroller - Fiscal Officer Responsibilities. We are responsible for and we have
established and maintained an effective system of internal controls over compliance requirements.
We have perf01med an evaluation of the Illinois Office of the Comptroller - Fiscal Officer
Responsibi lities' compliance with the following assertions during the year ended June 30, 2011.
Based on this evaluation, we assert that during the year ended June 30, 20 II , the Office has
materially complied with the asser1ions below.
A. The Office has obligated, expended, received and used public funds of the State in
accordance with the purpose for which such funds have been appropriated or otherwise
authorized by law.
B. The Office has obligated, expended, received and used public f·unds of the State in
accordance with any limitations, restrictions, conditions or mandatory directions imposed by
law upon such obligation, expenditure, receipt or use.
C. The Office has complied, in all material respects, with applicable laws and regulations,
including the State w1iform accounting system, in its financi al and fi scal operations.
D. State revenues and receipts collected by the Office are in accordance with applicable laws
and regulations and the accounting and recordkeeping of such revenues and receipts is
fair, accurate and in accordance with law.
E. Money or negotiable securities or similar assets handled by the Office on behalf of the
State or held m trust by the Office have been rroperly and legally administered, and the
accounting and recordkeeping relating thereto IS proper, accurate and in accordance with
law.
)AMES R. THm.tPSON CENTER
100 WEST RANDOU'II, SUITE 15·500
CIIICAGO, ILLINOIS 60601·3252
312/8142451
STATE CAPITOL
SPRINGFIELD, IU.INOIS 62706-0001
217/ 782-6000
- ·@>-
L-\l'm OF LINCOLN BULLDING
325 WEST ADA~tS
SPJUNGFIELD, ILLL 'OIS 62704-1871
217/782-6084
Page 4
Yours very truly,
Illinois Office ofthe Comptroller
~fhM~ Judy Baar Topinka:
Comptroller
~--,1~UJ~k
Steven Valasek, Assistant
Comptroller, Operations
~
STATE OF ILLINOIS
OFFICE OF THE COMPTROLLER
FISCAL OFFICER RESPONSIBILITIES
COMPLIANCE EXAMINATION
For the Year Ended June 30, 2011
COMPLIANCE REPORT
SUMMARY
The compliance testing performed during this examination was conducted in accordance with
Government Auditing Standards and in accordance with the Illinois State Auditing Act.
ACCOUNTANTS’ REPORT
The Independent Accountants’ Report on State Compliance, on Internal Control Over Compliance, and
on Supplementary Information for State Compliance Purposes does not contain scope limitations,
disclaimers, or other significant non-standard language.
SUMMARY OF FINDINGS
Current Prior
Number of Report Report
Findings 1 4
Repeated findings 1 1
Prior recommendations implemented
or not repeated 3 1
SCHEDULE OF FINDINGS
Item No. Page Description Finding Type
FINDINGS (GOVERNMENT AUDITING STANDARDS)
11-1 10 Late payment of statutorily mandated transfers Material
Noncompliance
FINDINGS (STATE COMPLIANCE)
In addition, the following findings which are reported as current findings relating to Government
Auditing Standards also meet the reporting requirements for State Compliance.
11-1 10 Late payment of statutorily mandated transfers Material
Noncompliance
PRIOR FINDINGS NOT REPEATED
A 12 Noncompliance with general obligation financing
provisions
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B 12 Noncompliance with mandated Capital Projects Fund
transfer requirement
C 12 Failure to repay Budget Stabilization Fund
EXIT CONFERENCE
An exit conference was declined by Office personnel in correspondence dated April 3, 2012. Responses
to the recommendations were provided by Tracy Allen in correspondence dated April 5, 2012.
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Certified Public Accountants & Business Advisors
Members of American Institute of
Certified Public Accountants
132 South Water Street, Suite 300, P.O. Box 1460 Decatur, IL 62525-1460
INDEPENDENT ACCOUNT ANTS• REPORT ON STATE COMPLIANCE,
ON INTERNAL CONTROL OVER COMPLIANCE, AND ON
SUPPLEMENTARY INFORMATION FOR STATE COMPLIANCE PURPOSES
Honorable William G. Holland
Auditor General
State of Illinois
Compliance
As Special Assistant Auditors for the Auditor General, we have examined the State of Illinois Office of
the Comptroller- Fiscal Officer Responsibilities' compliance with the requirements listed below, as more
fully described in the Audit Guide for Financial Audits and Compliance Attestation Engagements of
Illinois State Agencies (Audit Guide) as adopted by the Auditor General, during the year ended June 30,
2011. The management of the State of Illinois Office of the Comptroller- Fiscal Officer Responsibilities
is responsible for compliance with these requirements. Our responsibility is to express an opinion on the
State of Illinois Office of the Comptroller - Fiscal Officer Responsibilities' compliance based on our
examination.
A. The State of Illinois Office of the Comptroller - Fiscal Officer Responsibilities has obligated,
expended, received, and used public funds of the State in accordance with the purpose for which
such funds have been appropriated or otherwise authorized by law.
B. The State of Illinois Office of the Comptroller - Fiscal Officer Responsibilities has obligated,
expended, received, and used public funds of the State in accordance with any limitations,
restrictions, conditions or mandatory directions imposed by law upon such obligation,
expenditure, receipt or use.
C. The State of Illinois Office of the Comptroller - Fiscal Officer Responsibilities has complied, in
all material respects, with applicable laws and regulations, including the State uniform accounting
system, in its financial and fiscal operations.
D. State revenues and receipts collected by the State of Illinois Office of the Comptroller - Fiscal
Officer Responsibilities are in accordance with applicable laws and regulations and the
accounting and recordkeeping of such revenues and receipts is fair, accurate and in accordance
with law.
E. Money or negotiable securities or similar assets handled by the State of Illinois Office of the
Comptroller- Fiscal Officer Responsibilities on behalf of the State or held in trust by the State of
Illinois Office of the Comptroller- Fiscal Officer Responsibilities have been properly and legally
administered and the accounting and recordkeeping relating thereto is proper, accurate, and in
accordance with law.
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We conducted our examination in accordance with attestation standards established by the American
Institute of Certified Public Accountants; the standards applicable to attestation engagements contained in
Government Auditing Standards issued by the Comptroller General of the United States; the Illinois State
Auditing Act (Act); and the Audit Guide as adopted by the Auditor General pursuant to the Act; and,
accordingly, included examining, on a test basis, evidence about the State of Illinois Office of the
Comptroller – Fiscal Officer Responsibilities’ compliance with those requirements listed in the first
paragraph of this report and performing such other procedures as we considered necessary in the
circumstances. We believe that our examination provides a reasonable basis for our opinion. Our
examination does not provide a legal determination on the State of Illinois Office of the Comptroller –
Fiscal Officer Responsibilities’ compliance with specified requirements.
As described in finding 11-1 in the accompanying schedule of findings, the State of Illinois Office of the
Comptroller – Fiscal Officer Responsibilities did not comply with requirements regarding statutory
mandated transfer of funds. Compliance with such requirements is necessary, in our opinion, for the State
of Illinois Office of the Comptroller – Fiscal Officer Responsibilities to comply with the requirements
listed in the first paragraph of this report.
In our opinion, except for the noncompliance described in the preceding paragraph, the State of Illinois
Office of the Comptroller – Fiscal Officer Responsibilities complied, in all material respects, with the
compliance requirements listed in the first paragraph of this report during the year ended June 30, 2011.
Internal Control
Management of the State of Illinois Office of the Comptroller – Fiscal Officer Responsibilities is
responsible for establishing and maintaining effective internal control over compliance with the
requirements listed in the first paragraph of this report. In planning and performing our examination, we
considered the State of Illinois Office of the Comptroller – Fiscal Officer Responsibilities’ internal
control over compliance with the requirements listed in the first paragraph of this report as a basis for
designing our examination procedures for the purpose of expressing our opinion on compliance and to
test and report on internal control over compliance in accordance with the Audit Guide, issued by the
Illinois Office of the Auditor General, but not for the purpose of expressing an opinion on the
effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the
effectiveness of the State of Illinois Office of the Comptroller – Fiscal Officer Responsibilities’ internal
control over compliance.
A deficiency in an entity’s internal control over compliance exists when the design or operation of a
control over compliance does not allow management or employees, in the normal course of performing
their assigned functions, to prevent, or detect and correct noncompliance with the requirements listed in
the first paragraph of this report on a timely basis. A material weakness in internal control over
compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that
there is a reasonable possibility that material noncompliance with a requirement listed in the first
paragraph of this report will not be prevented, or detected and corrected, on a timely basis.
Our consideration of internal control over compliance was for the limited purpose described in the first
paragraph of this section and was not designed to identify all deficiencies in internal control over
compliance that might be deficiencies, significant deficiencies, or material weaknesses. We did not
identify any deficiencies in internal control over compliance that we consider to be material weaknesses,
as defined above.
As required by the Audit Guide, immaterial findings excluded from this report have been reported in a
separate letter to your office.
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The State of Illinois Office of the Comptroll er- Fiscal Officer Responsibil ities' response to the finding
identi fied in our examination is described in the accompanying schedule of findings. We did not examine
the State of Ill inois Office of the Comptroller - Fiscal Officer Responsibiliti es' response and, accordingly,
we express no opinion on the response.
Supplementary lnformation for State Compliance Purposes
Our examination was conducted for the purpose of form ing an op1n1on on compliance with the
requi rements listed in the first paragraph of this report. The accompanying supplementary in formation as
listed in the table of contents as Supplementary Information for State Compliance Purposes is presented
for purposes of additional analysis. We have applied certain lim ited procedures as prescribed by the
Audit Guide as adopted by the Auditor General to the 20 II Supplementary In formation for State
Compliance Purposes, except for the Schedule of Interest Paid on Late Vendor Payments on which we did
not perform any procedures. However, we do not express an opinion on the supplementary information.
This report is intended solely for the information and use of the Auditor General, the General Assembly, the
Legislative Audit Commission, the Governor, and the Comptroller's Office management, and is not intended
to be and should not be used by anyone other than these specified parties.
_),i<id. LtP
Decatur, Illinois
April 6, 2012
Page 9
STATE OF ILLINOIS
OFFICE OF THE COMPTROLLER
FISCAL OFFICER RESPONSIBILITIES
SCHEDULE OF FINDINGS – GOVERNMENT AUDITING STANDARDS
For the Year Ended June 30, 2011
11-1. FINDING (Late Payment of Statutorily Mandated Transfers)
The Illinois Office of the Comptroller (Comptroller) did not make all statutorily mandated transfers from
the General Revenue Fund within established timeframes, as required.
The Comptroller had a system in place to identify and record inter-fund transfers it was required to make.
During the fiscal year ended June 30, 2011, the Comptroller timely recorded within the Statewide
Accounting Management System (SAMS) the receivables and related payables for transfers of money in
the State Treasury to be made between State of Illinois’ funds. However, not all transfers were made
timely. During fiscal year 2011, we noted 386 transfers from the General Revenue Fund to various other
funds that were made greater than 30 days after the statutorily mandated transfer date. Transfers that were
made between one and 30 days after the statutorily mandated transfer date were excluded from the
information provided in this finding. The following summary concerning late payment of statutorily
mandated transfers from the General Revenue Fund highlights the increase in delays of making such
transfers in fiscal year 2011 compared to fiscal years 2010 and 2009:
Fiscal Year 2011 Fiscal Year 2010 Fiscal Year 2009
• Number of late transfers 386 transfers 289 transfers 223 transfers
• Range of days transfers were late 31 to 454 days 31 to 525 days 31 to 203 days
• Total volume of late transfers, in
dollars $2.48 billion $2.0 billion $1.5 billion
• Late transfers outstanding at June
30, paid during lapse period* $1.08 billion $941.8 million $184.6 million
*(Lapse period for fiscal years 2011 and 2010 was from July 1 through December 31. For fiscal year
2009, lapse period was from July 1 through August 31.)
Comptroller management stated that the late payment of transfers occurred because of cash management
decisions and prioritization that was required due to the lack of available cash in the State Treasury.
Further, some statutory provisions relating to transfers contain language such as "as soon as practicable."
The Office of the Comptroller states that approximately 55 of the FY11 transfers totaling $160 million
contain this type of statutory provision.
Failure to make inter-fund transfers within applicable timeframes represents noncompliance with State
law, and untimely transfers of monies may have delayed the receiving fund’s use of appropriated funds.
(Finding Code No. 11-1, 10-1, 09-1)
RECOMMENDATION
We recommend the Office of the Comptroller make transfers within timeframes established by applicable
statute. While we realize that lack of available funds in the State Treasury requires prioritization and cash
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management decisions, we recommend the Office of the Comptroller continue in its efforts to make
transfers in as timely manner as possible.
AGENCY RESPONSE
The Office accepts the recommendation. Taking into account the financial condition of State funds the
Office will continue in its efforts to make transfers in the timeliest manner possible.
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STATE OF ILLINOIS
OFFICE OF THE COMPTROLLER
FISCAL OFFICER RESPONSIBILITIES
PRIOR FINDINGS NOT REPEATED
For the Year Ended June 30, 2011
A FINDING (Noncompliance with General Obligation Financing Provisions)
Pursuant to Public Act 96-44, the Office of the Comptroller (Comptroller) transferred general
obligation bond proceeds from the Coal Development Fund for general operating expenses of the
State of Illinois (State). The transfer of the bond proceeds for operating expenses of the State
represents noncompliance with the terms of the bond sale order related to the issuance of State of
Illinois general obligation bonds.
We recommended that the Office of the Comptroller coordinate with the Director of the
Governor’s Office of Management and Budget regarding possible resolutions to the transfers
made to the General Revenue Fund, and if necessary, seek a formal opinion from the Attorney
General.
The Office coordinated with the Governor’s Office of Management and Budget as well as the
Illinois Department of Commerce and Economic Opportunity to attempt to obtain legislation to
allow for the return of the bond proceeds. However, those efforts were not successful and the
Office has requested a legal opinion from the Attorney General. (Finding Code No. 10-2)
B FINDING (Noncompliance with Mandated Capital Projects Fund Transfer Requirements)
The Office of the Comptroller did not record transfers from the Capital Projects Fund due to the
General Revenue Fund during the year ended June 30, 2010, at the statutorily required amounts
as a result of insufficient revenues of the Capital Projects Fund.
For fiscal year 2011, the Office subsequently paid the mandated transfers from fiscal year 2010
that had not been made prior to June 30, 2010. In addition, they also recorded and paid all fiscal
year 2011 statutorily mandated transfers for the Capital Projects Fund. (Finding Code No. 10-3)
C FINDING (Failure to Repay the Budget Stabilization Fund)
The Office of the Comptroller (Office) did not repay loans totaling $275.7 million made from the
Budget Stabilization Fund (Fund) by June 30, 2010, as required, nor was a liability recorded in
the General Revenue Fund for its obligation to repay the loans.
For fiscal year 2011, the General Assembly extended the repayment deadline to July 15, instead
of June 30 (Public Act 97-44). The Office repaid the all loans that were made to the Fund as
required by July 15, 2011. (Finding Code No. 10-4)
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STATE OF ILLINOIS
OFFICE OF THE COMPTROLLER
FISCAL OFFICER RESPONSIBILITIES
COMPLIANCE EXAMINATION
For the Year Ended June 30, 2011
SUPPLEMENTARY INFORMATION FOR STATE COMPLIANCE PURPOSES
SUMMARY
Supplementary Information for State Compliance Purposes presented in this section of the report includes
the following:
- Analysis of Operations
Agency Functions and Planning Program
Schedule of Interest Paid on Late Vendor Payments (Not Examined)
The accountants’ report that covers the Supplementary Information for State Compliance Purposes
presented in the Compliance Report Section states the accountants have applied certain limited
procedures as prescribed by the Audit Guide as adopted by the Auditor General, except for information
on the Schedule of Interest Paid on Late Vendor Payments, on which they did not perform any
procedures. However, the accountants do not express an opinion on the supplementary information.
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STATE OF ILLINOIS
OFFICE OF THE COMPTROLLER
FISCAL OFFICER RESPONSIBILITIES
AGENCY FUNCTIONS AND PLANNING PROGRAM
For the Year Ended June 30, 2011
Office Functions
The Office’s “Fiscal Officer Functions,” as set forth in the Illinois Compiled Statutes (ILCS), are as follows:
1. Development and maintenance of a uniform accounting system for the use of all State agencies (15
ILCS 405/7).
2. Preaudit of invoice-vouchers to verify that adequate documentation and sufficient unexpended
appropriations exist before a state warrant is drawn (15 ILCS 405/9).
3. Authorization of payment into and out of funds held by the State Treasurer and establishment and
dissolution of all State “Imprest” and/or “Petty Cash” funds (various references).
4. Storage and retrieval of State financial records including invoice-vouchers and supporting documents,
payrolls, contracts, leases and canceled warrants (various references).
5. Accumulation and reporting of State agencies’ financial information regarding funds held by the State
Treasurer, receipts and expenditures of locally held funds, fixed assets, accounts receivable and bonded
indebtedness (various references).
6. Dissemination of Statewide fiscal information to constitutional officers and the general public through
the preparation of periodic financial reports (various references).
Budgeting
Planning and budgeting of the Comptroller’s Office begins at the Senior staff level. To begin the process, each
year in late September the Director of Budget and Fiscal solicits budget information from the Chief of Staff
and the Assistant Comptrollers. The Assistant Comptrollers will obtain from Departmental Directors
information on operational needs, initiatives and resource levels needed. Typically, the Departmental Director
begins with the current cost to maintain current levels of services. He/she will then adjust this amount to arrive
at the current year’s budget proposal. Decreases from current costs may be made when inefficient or
duplicative functions are identified. Increases are first made for required additions to services or cost increases.
Further additions are prioritized and built upon the required increases in step fashion as in zero-based
budgeting. In determining the current year’s budget, the Departmental Director will request input from his
staff managers and supervisors. Other considerations when determining increases and decreases include
determining adequacy of the present staffing, possible salary increases, and any new departmental changes in
procedures which may require both financial and human resources. Once departmental budgets are completed,
they are returned to the Director of Budget and Fiscal.
The Director of Budget and Fiscal in conjunction with the Chief of Staff, reviews each department’s needs
and prepares a recommendation report for amendments to various budget line items. The recommendations are
sent to the Comptroller. After a preliminary meeting with appropriate staff to discuss the recommendations, the
Chief of Staff meets with the Comptroller for a final review of the budget. Once the Comptroller has approved
the Office’s budget, it is presented to the Governor’s Office of Management and Budget, which will include it
in the State Budget Book.
The Comptroller will present the Office’s budget to the General Assembly. The final budget as approved by
the General Assembly and signed into law by the Governor is returned to the Comptroller where the Director
of Budget and Fiscal allocates the money actually appropriated to the Office for the year. This process is
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normally concluded in June.
All Departmental Directors may monitor their allocation via SAMS at any time. The Directors are responsible
for reporting potential budget issues to the Assistant Comptroller and / or the Director of Budget and Fiscal.
The budget staff reviews all office expenditures on an ongoing basis to ensure adherence to the strategic budget
plan.
Strategic Long Range Plan
Management conducts strategic planning by continually monitoring and evaluating adherence of Office
activities to overall short and long-term objectives. The overall objectives are based on the following general
goals:
1. To increase the effectiveness of manual processes which cannot be eliminated and enhance
the usefulness and timeliness of work results as well as reduce associated costs.
2. To increase the effectiveness of automated processes by enhancing the usefulness and
timeliness of information as well as reduce the associated costs.
3. To increase the efficiency of the Comptroller’s various facilities in order to enhance the
effectiveness of overall activities.
4. To maintain a quality work force through the recruitment, selection and training process.
These goals are consistent with the Office’s main mission i.e., to provide fiscal information for the purpose of
promoting the integrity of public policy decisions, and to efficiently manage and report on the State’s accounts.
The Office’s key programmatic priorities and strategic objectives are as follows.
1. Initiate implementation of a new centralized GAAP compliant financial reporting system.
2. Initiate implementation of the State Reciprocal Program with the Federal Government to
allow for federal payments to be offset against state debt and state payments to be offset
against federal debt.
3. Work to create a user-friendly one-stop-shop for all State contracts which provides detailed
information regarding award and completion dates, amounts, scopes of service and names of
any and all subcontractors.
4. Improve fiscal reporting for local governments by providing field training, additional outreach
programs for local officials and increased on-line submission of local government data.
5. Create an optional supplemental employee pension plan to enable the more than 800 Illinois
school districts and community colleges to pool assets to drive economies of scale, drastically
enhancing retirement benefits for employees of public schools and community colleges in
Illinois at no cost to the State.
As a mechanism for evaluating Office activities in relation to strategic objectives, the Office has developed a
project management infrastructure for SAMS and an Internal Service Efforts and Accomplishments (S.E.A.)
Public Accountability Program. These mechanisms include formal guidelines for the review, coordination, and
approval of activities and include participation by upper administration personnel.
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STATE OF ILLINOIS
OFFICE OF THE COMPTROLLER
FISCAL OFFICER RESPONSIBILITIES
SCHEDULE OF INTEREST PAID ON LATE VENDOR PAYMENTS (NOT EXAMINED)
For the Year Ended June 30, 2011
Department of Human Services $ 16,949,356
Department of Healthcare & Family Services 14,340,334
Department of Aging 10,569,546
Department of Corrections 5,044,351
Department of Central Management Services 1,811,491
Court of Claims 829,581
State Board of Education 582,443
Department of Juvenile Justice 378,175
Illinois State Police 330,491
Office of the Secretary of State 216,380
Department of Children and Family Services 215,018
General Assembly 155,681
Department of Commerce and Economic Opportunity 146,165
Supreme Court 127,161
Illinois Mathematics and Science Academy 95,287
Office of the Comptroller 94,964
Department of Revenue 88,547
Department of Agriculture 71,690
Department of Public Health 58,034
Department of Veterans’ Affairs 57,475
Department of Transportation 50,883
Department of Natural Resources 50,642
Legislative Information System 47,340
State Board of Elections 36,178
Illinois Legislative Printing Unit 18,597
Office of the State Appellate Defender 16,619
Office of the Treasurer 15,845
Illinois Power Agency 12,679
Department of Military Affairs 9,790
Office of the Governor 9,161
Office of the Inspector General 8,413
Office of the State's Attorneys Appellate Prosecutor 8,218
Illinois Board of Higher Education 6,361
Historic Preservation Agency 5,700
Judicial Inquiry Board 5,475
Commission on Government Forecasting and Accountability 4,994
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STATE OF ILLINOIS
OFFICE OF THE COMPTROLLER
FISCAL OFFICER RESPONSIBILITIES
SCHEDULE OF INTEREST PAID ON
LATE VENDOR PAYMENTS (NOT EXAMINED) - CONTINUED
For the Year Ended June 30, 2011
Architect of the Capitol $ 4,831
Legislative Reference Bureau 4,621
Office of the Auditor General 4,151
Governor's Office of Management and Budget 3,945
Executive Ethics Commission 3,611
Procurement Policy Board 3,512
Illinois Legislative Research Unit 3,418
Capital Development Board 3,187
Illinois Guardian and Advocacy Commission 3,024
Illinois Criminal Justice Information Authority 2,907
Department of Labor 1,539
Illinois Labor Relations Board 1,361
Office of the Lieutenant Governor 1,093
State University Civil Service Merit Board 1,089
State Police Merit Board 1,072
Illinois Emergency Management Agency 967
Joint Committee on Administrative Rules 577
Deaf & Hard of Hearing Commission 507
Prisoner Review Board 465
Illinois Educational Labor Relations Board 453
Civil Service Commission 400
Department of Financial and Professional Regulation 188
Department of Insurance 59
Illinois Attorney General 54
Total Interest Paid on Late Vendor Payments $ 52,516,096
The State Prompt Payment Act (30 ILCS 540/3-2(1)) requires State agencies to pay interest on vendor
bills which are paid late. Bills were considered to have been paid late if payment was not made within
60 days after receipt of a proper bill.
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