STATE OF ILLINOIS
ILLINOIS COUNCIL ON
DEVELOPMENTAL DISABILITIES
COMPLIANCE EXAMINATION
For the Two Years Ended June 30, 2011
Performed as Special Assistant Auditors for
The Auditor General, State of Illinois
STATE OF ILLINOIS
ILLINOIS COUNCIL ON DEVELOPMENTAL DISABILITIES
COMPLIANCE EXAMINATION
For the Two Years Ended June 30, 2011
TABLE OF CONTENTS
Page(s)
Council Officials ............................................................................................................... 1
Management Assertion Letter ........................................................................................... 2
Compliance Report
Summary ........................................................................................................................ 3
Accountants’ Report
Independent Accountants’ Report on State Compliance,
on Internal Control Over Compliance, and on Supplementary Information
for State Compliance Purposes ................................................................................ 4-6
Supplementary Information for State Compliance Purposes
Summary ........................................................................................................................ 7
Fiscal Schedules and Analysis
Schedule of Expenditures of Federal Awards
Year Ended June 30, 2011 ....................................................................................... 8
Year Ended June 30, 2010 ....................................................................................... 9
Notes to the Schedule of Expenditures of Federal Awards ........................................ 10-11
Schedule of Appropriations, Expenditures, and Lapsed Balances
Fiscal Year 2011 ...................................................................................................... 12
Fiscal Year 2010 ...................................................................................................... 13
Comparative Schedule of Net Appropriations, Expenditures and Lapsed
Balances ................................................................................................................... 14
Schedule of Changes in State Property ....................................................................... 15
Comparative Schedule of Cash Receipts .................................................................... 16
Reconciliation Schedule of Cash Receipts to Deposits Remitted to the
State Comptroller ..................................................................................................... 17
Analysis of Significant Variations in Expenditures .................................................... 18
Analysis of Significant Variations in Receipts ........................................................... 19
Analysis of Significant Lapse Period Spending ......................................................... 20
Analysis of Operations
Agency Functions and Planning Program................................................................... 21-23
Average Number of Employees .................................................................................. 23
Memorandum of Understanding (Not Examined) ...................................................... 23-24
Service Efforts and Accomplishments (Not Examined) ............................................. 25
STATE OF ILLINOIS
ILLINOIS COUNCIL ON DEVELOPMENTAL DISABILITIES
COUNCIL OFFICIALS
Executive Director Dr. Sheila T. Romano, Ed. D.
Director of Operations Ms. Kerry Flynn
(July 1, 2009 through December 31, 2009)
Program and Policy Director Ms. Sandy Thurston Ryan
(June 16, 2010 to present) 1
Director of Program and Planning Ms. Sandy Thurston Ryan
(July 1, 2009 through June 15, 2010)
Fiscal and Operations Director Ms. Janinna Hendricks
(June 16, 2010 to present) 1
Chief Fiscal Officer Ms. Janinna Hendricks
(July 1, 2009 through June 15, 2010)
Council offices are located at:
830 S. Spring Street
Springfield, IL 62704
James R. Thompson Center
100 W. Randolph 10-600
Chicago, IL 60601
1The revisions to the CMS Job Descriptions were approved by CMS on June 16, 2010. The
duties were assigned to these two individuals prior to the job description approval.
1
2
VA111EPEa'!E I
minois Council on
William Bogdan
Aotlng Chairperson
November 28, 2011
E, C. Ortiz & Co:, LLP
333 S. Des Plaines Street, Suite 2-N
Chicago, lllinois 60661
Ladies and Gentlemen:
Developmental Disabilities I IN\IESIIN SUCCESS
Sheila T. Romano, Ed. D.
ExecuUve Director
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 Council on
Developmental Disabilities (Council). We are responsible for and we have established and maintained an
effective system·ofinternal controls over compliiU)Ce requirements. We have performed an evaluation of
the Council's compliance with the following assertions during the two-year period ended June 30, 2011.
Based on this evaluation, we assert that during the yearn ended June 30, 2011 and June 30, 2010, the
Council has materially complied with the assertions below.
A. The Council 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 Council 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 Council has complied, in all material respects, with applicable laws and regulations, including
the State uniform accounting system, Jn.its.fmancial and fiscal operations.
D. State revenues and receipts collected by the Council 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 Co~ncil on behalf of the State or
held in trust by the Council have. been properly and legally administered, and the accounting and
recordkeeping relating thereto is proper, accurate and in accordance with law.
Sincerely,
lll::;~;:;:;:::ental Disabilities (. MV~Ah fL
Sheila T. Romano, Ed. D a:;: ;;.~i:ks
Director Flsc!d & Operations Director
100 Wes! Randolph. I 0-600; Chicago, lllnols 60601 830 SoUih Sp~ng street. SpMgfield, llllno~ 62704
Voice (312) 81~-2080 o Fox (312) 814·7141 Voice (217)782·9696 o FOX(217) 524-6339
nY (888) 261·2717
www.state.D.ul/agancyJtcdd
STATE OF ILLINOIS
ILLINOIS COUNCIL ON DEVELOPMENTAL DISABILITIES
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’ REPORTS
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 0 0
Repeated findings 0 0
Prior recommendations implemented or not repeated 0 0
EXIT CONFERENCE
In a letter dated November 17, 2011 from Ms. Janinna Hendricks, Fiscal and Operations
Director, the Council waived the exit conference.
3
4
E.C. ORTIZ & CO., LLP
CERTIFIED PUBLIC ACCOUNTANTS
INDEPENDENT ACCOUNTANTS' 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 lllinois
Compliance
As Special Assistant Auditors for the Auditor General, we have examined the Illinois Council on
Developmental Disabilities' (Council) 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 two years ended June 30, 2011. The management of the Council is responsible for
compliance with these requirements. Our responsibility is to express an opinion on the Council's
compliance based on our examination.
A. The Council 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 Council 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 Council 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 Council 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 Council on behalf of the
State or held in trust by the Council have been properly and legally administered and the
accounting and recordkeeping relating thereto is proper, accurate, and in accordance with
law.
333 SOUTH DES PLAINES STREET, SUITE 2-N CHICA 0, IL 60661 col' 312.876.1900 foxo 312.876.1911
5
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 Council's 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 Council's compliance with
specified requirements.
In our opinion, the Council complied, in all material respects, with the compliance requirements
listed in the first paragraph of this report during the two years ended June 30, 2011.
Internal Control
Management of the Council 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 Council's internal control over
compliance with the requirements listed in the first paragraph of tiiis 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 ti1e purpose of expressing an
opinion on ti1e effectiveness of the Council's internal control over compliance. Accordingly, we
do not express an opinion on the effectiveness of the Council's 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
perfomling 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 wealmess in
an entity's internal control over compliance is a deficiency, or combination of deficiencies, in
internal control over compliance such that ti1ere is a reasonable possibility timt 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 linlited purpose described in
the first paragraph of this section and was not designed to identify all deficiencies in internal
control over compliance that nlight be deficiencies, significant deficiencies, or material
wealmesses. We did not identify any deficiencies in internal control over compliance that we
consider to be material wealmesses, as defined above.
As required by the Audit Guide, inmmterial findings excluded from this report have been
reported in a separate letter to your office.
6
Supplementary Information for State Compliance Purposes
Our examination was conducted for the purpose of forming an opinion on compliance with the
requirements listed in the first paragraph of this report. The accompanying supplementary
information 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 limited
procedures as prescribed by the Audit Guide as adopted by the Auditor General to the 2011 and
the 2010 Supplementary Information for State Compliance Purposes, except for information on
the Memorandum of Understanding and Service Efforts and Accomplishments on which we did
not perform any procedures. However, we do not express an opinion on the supplementary
information.
We have not applied procedures to the 2009 Supplementary Information for State Compliance
Purposes, and accordingly, we do not express an opinion thereon.
This report is intended solely for the information and use of the Auditor General, the General
Assembly, the Legislative Audit Commission, the Governor, Council management, and Council
members and is not intended to be and should not be used by anyone other than these specified
parties.
e. e . (fhr;(,t £ e.·} L c~
November 28, 2011
STATE OF ILLINOIS
ILLINOIS COUNCIL ON DEVELOPMENTAL DISABILITIES
SUPPLEMENTARY INFORMATION FOR STATE COMPLIANCE PURPOSES
SUMMARY
Supplementary Information for State Compliance Purposes presented in this section of the report
includes the following:
• Fiscal Schedules and Analysis:
Schedule of Expenditures of Federal Awards
Year Ended June 30, 2011
Year Ended June 30, 2010
Notes to the Schedule of Expenditures of Federal Awards
Schedule of Appropriations, Expenditures, and Lapsed Balances
Fiscal Year 2011
Fiscal Year 2010
Comparative Schedule of Net Appropriations, Expenditures and Lapsed
Balances
Schedule of Changes in State Property
Comparative Schedule of Cash Receipts
Reconciliation Schedule of Cash Receipts to Deposits Remitted to the
State Comptroller
Analysis of Significant Variations in Expenditures
Analysis of Significant Variations in Receipts
Analysis of Significant Lapse Period Spending
• Analysis of Operations:
Agency Functions and Planning Program
Average Number of Employees
Memorandum of Understanding (Not Examined)
Service Efforts and Accomplishments (Not Examined)
The accountants’ report that covers the Supplementary Information for State Compliance
Purposes presented in the Compliance Report Section states that the accountants have applied
certain limited procedures as prescribed by the Audit Guide as adopted by the Auditor General,
except for information on the Memorandum of Understanding and Service Efforts and
Accomplishments on which they did not perform any procedures. However, the accountants do
not express an opinion on the supplementary information.
7
Amount
CFDA Federal Provided to
Federal Grantor/Program Title Number Expenditures Subrecipients
U.S. Department of Health and Human Services
Developmental Disabilities Basic Support and Advocacy
Grants (State Councils on Developmental Disabilities and
Protection and Advocacy Systems) 93.630 $ 2,614 $ 1,414
ILLINOIS COUNCIL ON DEVELOPMENTAL DISABILITIES
STATE OF ILLINOIS
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Year Ended June 30, 2011
(Expressed in Thousands)
The accompanying notes are an integral part of this schedule.
8
Amount
CFDA Federal Provided to
Federal Grantor/Program Title Number Expenditures Subrecipients
U.S. Department of Health and Human Services
Developmental Disabilities Basic Support and Advocacy
Grants (State Councils on Developmental Disabilities and
Protection and Advocacy Systems) 93.630 $ 2,902 $ 1,664
STATE OF ILLINOIS
ILLINOIS COUNCIL ON DEVELOPMENTAL DISABILITIES
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Year Ended June 30, 2010
(Expressed in Thousands)
The accompanying notes are an integral part of this schedule.
9
STATE OF ILLINOIS
ILLINOIS COUNCIL ON DEVELOPMENTAL DISABILITIES
NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Years Ended June 30, 2010 and 2011
1. GENERAL
The accompanying Schedule of Expenditures of Federal Awards presents the federal award
programs administered by the Illinois Council on Developmental Disabilities (Council). All
awards are received directly from the U.S. Department of Health and Human Services.
The Schedule of Expenditures of Federal Awards was prepared for State compliance
purposes only. A separate single audit of the Council was not conducted. A separate single
audit of the entire State of Illinois (which includes the Council) was performed and released
under separate cover.
2. BASIS OF ACCOUNTING
The Schedule of Expenditures of Federal Awards was prepared on the cash basis of
accounting.
3. INDIRECT COSTS
The Council does not claim indirect cost reimbursements for its federal award program.
Consequently, the Council does not have an indirect cost rate established for allocating
indirect costs to federal award programs.
4. DESCRIPTION OF FEDERAL AWARD PROGRAM
The Developmental Disabilities Basic Support and Advocacy Grants (CFDA No. 93.630) to
State Councils on Developmental Disabilities and Protection and Advocacy Systems enable
individuals with developmental disabilities to become independent, productive, integrated,
and included into their communities. Funding under these programs is to assist States in the
development of a plan for a comprehensive and coordinated system of services and other
activities to enhance the lives of individuals with developmental disabilities and their
families to their maximum potential, and to support a system which protects the legal and
human rights of individuals with developmental disabilities.
10
STATE OF ILLINOIS
ILLINOIS COUNCIL ON DEVELOPMENTAL DISABILITIES
NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS – Continued
5. SUBRECIPIENTS
During fiscal years ended June 30, 2011 and 2010, the Council passed the following federal
funds to subrecipients (expressed in thousands):
Fiscal Year
2011
Fiscal Year
2010
Association for Retarded Citizens of Illinois $ 225 $ 237
DePaul University 20 20
El Valor Corporation 63 67
Health and Disability Advocates 108 88
Illinois State University - 13
Individual Advocacy Group, Inc. - 4
Macon Resources, Inc. 246 159
National Association of State Directors of
Developmental Disabilities Services, Inc. 10 11
Northern Illinois University 65 79
Parents Alliance Employment Project 12 48
Regional Family Support Institute/HSRI 91 101
Serafin & Associates, Inc. 251 232
Support Development Associates - 8
The Foundation for Quality and Leadership, Inc. 21 248
Tony Records and Associates, Inc. 264 265
Two Rivers Regional Council of Public Officials - 39
University of Minnesota - *(5)
West Suburban Chamber of Commerce and
Industry Foundation - 46
Whiteside County Community Health Clinic 38 -
William Krieble - 4
$ 1,414 $ 1,664
* Grant funds remaining at the end of the project refunded in FY2010.
11
Approximate
Lapse Period
Public Act 96-0956 Appropriations Expenditures Expenditures Approximate Approximate
(Net after Through July 1 to Total Balances
Transfers) June 30, 2011 August 31, 2011 Expenditures Lapsed
Council on Developmental Disabilities Federal Trust Fund - 0131
Personal services $ 892,500 $ 546,276 $ 24,369 $ 570,645 $ 321,855
State contributions to State Employees' Retirement System 270,000 160,532 (611) 159,921 110,079
State contributions to Social Security 6 8,300 40,053 1,790 41,843 26,457
Group insurance 203,000 138,991 6,043 145,034 57,966
Contractual services 469,700 211,413 15,202 226,615 243,085
Travel 4 3,000 20,480 1,036 21,516 21,484
Commodities 3 0,000 3,599 - 3,599 26,401
Printing 3 7,500 2,116 - 2,116 35,384
Equipment 1 5,000 - - - 15,000
Electronic data processing 2 5,000 8,398 446 8,844 16,156
Telecommunications services 4 5,000 16,828 1,487 18,315 26,685
Awards and grants 2,500,000 1,171,158 138,579 1,309,737 1,190,263
Total $ 4,599,000 $ 2,319,844 $ 188,341 $ 2,508,185 $ 2,090,815
NOTE: Information contained in this schedule was taken directly from the records of the State Comptroller which have been reconciled to those of the
Council. Expenditure amounts are vouchers approved for payment by the Council and submitted to the State Comptroller for payment to the vendor.
Approximate lapse period expenditures do not include interest payments approved for payment by the Council and submitted to the Comptroller for
payment after August.
STATE OF ILLINOIS
ILLINOIS COUNCIL ON DEVELOPMENTAL DISABILITIES
SCHEDULE OF APPROPRIATIONS, EXPENDITURES, AND LAPSED BALANCES
APPROPRIATIONS FOR FISCAL YEAR 2011
FOURTEEN MONTHS ENDED AUGUST 31, 2011
12
Lapse Period
Public Act 96-0046 Appropriations Expenditures Expenditures
(Net after Through July 1 to Total Balances
Transfers) June 30, 2010 August 31, 2010 Expenditures Lapsed
Council on Developmental Disabilities Federal Trust Fund - 0131
Personal services $ 798,200 $ 580,387 $ 2 3,117 $ 603,504 $ 194,696
State contributions to State Employees' Retirement System 226,500 164,895 6,574 1 71,469 55,031
State contributions to Social Security 61,100 42,765 1,704 4 4,469 16,631
Group insurance 222,600 118,718 4,989 1 23,707 98,893
Contractual services 469,700 189,356 3 2,224 2 21,580 248,120
Travel 43,000 23,417 1,921 2 5,338 17,662
Commodities 30,000 1,800 52 1,852 28,148
Printing 37,500 751 - 751 36,749
Equipment 15,000 115 2,047 2,162 12,838
Electronic data processing 25,000 7,057 617 7,674 17,326
Telecommunications services 45,000 15,728 3,510 1 9,238 25,762
Awards and grants 2,500,000 1,462,453 2 42,453 1,704,906 795,094
Total $ 4,473,600 $ 2,607,442 $ 319,208 $ 2,926,650 $ 1,546,950
NOTE: Information contained in this schedule was taken directly from the records of the State Comptroller which have been reconciled to those of the
Council. Expenditure amounts are vouchers approved for payment by the Council and submitted to the State Comptroller for payment to the
vendor.
STATE OF ILLINOIS
ILLINOIS COUNCIL ON DEVELOPMENTAL DISABILITIES
SCHEDULE OF APPROPRIATIONS, EXPENDITURES, AND LAPSED BALANCES
APPROPRIATIONS FOR FISCAL YEAR 2010
FOURTEEN MONTHS ENDED AUGUST 31, 2010
13
2011 2010 2009
P.A. 96-0956 P.A. 96-0046 P.A. 95-0731
Council on Developmental Disabilities
Federal Trust Fund - 0131
Appropriations (Net after Transfers) $ 4,599,000 $ 4,473,600 $ 4,351,700
Expenditures:
Personal services 570,645 603,504 648,131
State contributions to State Employees' Retirement System 159,921 171,469 136,495
State contributions to Social Security 41,843 44,469 47,834
Group insurance 145,034 123,707 146,161
Contractual services 226,615 221,580 244,178
Travel 21,516 25,338 32,164
Commodities 3,599 1,852 2,840
Printing 2,116 751 10,754
Equipment - 2,162 3,408
Electronic data processing 8,844 7,674 20,143
Telecommunications services 18,315 19,238 21,379
Awards and grants 1,309,737 1,704,906 1,686,503
Total expenditures 2,508,185 2,926,650 2,999,990
Lapsed balances $ 2,090,815 $ 1,546,950 $ 1,351,710
Note: For FY 2010, amounts are final and include interest payments made after August. For FY 2011, expenditures
and related lapsed balances do not reflect any interest payments approved for payment by the Council and
submitted to the Comptroller for payment after August.
Fiscal Year
STATE OF ILLINOIS
ILLINOIS COUNCIL ON DEVELOPMENTAL DISABILITIES
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES
AND LAPSED BALANCES
14
Beginning Balance, July 1, 2009 $ 182,379
Additions 305
Deletions 2,030
Ending Balance, June 30, 2010 $ 180,654
Beginning Balance, July 1, 2010 $ 180,654
Additions 5,289
Deletions 4,275
Ending Balance, June 30, 2011 $ 181,668
Note: The information contained in this schedule was taken directly from the records of the
Council which have been reconciled to those of the State Comptroller. The balance
above consists primarily of office equipment.
STATE OF ILLINOIS
ILLINOIS COUNCIL ON DEVELOPMENTAL DISABILITIES
SCHEDULE OF CHANGES IN STATE PROPERTY
Fiscal Years Ended June 30, 2011 and 2010
15
2011 2010 2009
Council on Developmental Disabilities Federal Trust Fund - 0131
U.S. Department of Health and Human Services $ 2,640,684 $ 2 ,884,901 $ 3,123,000
Other (jury duty, reimbursements, etc.) 429 5 ,362 4,639
Total receipts $ 2,641,113 $ 2 ,890,263 $ 3,127,639
STATE OF ILLINOIS
ILLINOIS COUNCIL ON DEVELOPMENTAL DISABILITIES
COMPARATIVE SCHEDULE OF CASH RECEIPTS
Fiscal Years Ended June 30,
16
2011 2010 2009
Council on Developmental Disabilities Federal Trust Fund - 0131
Receipts per Council Records $2 ,641,113 $2 ,890,263 $3 ,127,639
Plus Deposits in Transit, Beginning of Year - - -
Less Deposits in Transit, End of Year - - -
Deposits Recorded by the Comptroller $2,641,113 $2,890,263 $3,127,639
Fiscal Years Ended June 30,
STATE OF ILLINOIS
ILLINOIS COUNCIL ON DEVELOPMENTAL DISABILITIES
RECONCILIATION SCHEDULE OF CASH RECEIPTS TO DEPOSITS
REMITTED TO THE STATE COMPTROLLER
17
STATE OF ILLINOIS
ILLINOIS COUNCIL ON DEVELOPMENTAL DISABILITIES
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES
The Illinois Council on Developmental Disabilities’ (Council) explanation for significant
fluctuations in expenditures exceeding $20,000 and 10% as presented in the Comparative
Schedule of Net Appropriations, Expenditures and Lapsed Balances is detailed below:
The State contributions to State Employees’ Retirement System expenditures increased $34,974
or 25.6% from fiscal year 2009 to fiscal year 2010 due to the increase in the retirement
contribution rate from 21.049% in 2009 to 28.377% in 2010.
The Council’s Group insurance expenditures decreased by $22,454 or 15.4% from fiscal year
2009 to fiscal year 2010 and increased by $21,327 or 17.2% from fiscal year 2010 to fiscal year
2011. This is primarily due to changes in the insurance plans and dependent coverage elected by
employees during the two years under examination.
The Awards and Grants expenditures decreased by $395,169 or 23.2% from fiscal year 2010 to
fiscal year 2011. This is due to the timing of grant awards and implementation of grant projects.
In addition, the Council makes payments to grantees on a reimbursement basis. Therefore, the
amount of expenditures is also directly related to the timing of reimbursement requests and
amount of expenditures to be reimbursed.
18
STATE OF ILLINOIS
ILLINOIS COUNCIL ON DEVELOPMENTAL DISABILITIES
ANALYSIS OF SIGNIFICANT VARIATIONS IN RECEIPTS
The Council’s explanation for significant fluctuations in receipts exceeding $200,000 and 8% as
presented in the Comparative Schedule of Cash Receipts is detailed below:
The Council’s receipts from the US Department of Health and Human Services decreased by
$238,099 or 8% from fiscal year 2009 to fiscal year 2010 and also decreased by $244,217 or 8%
from fiscal year 2010 to fiscal year 2011. This is due to the timing of grant awards and
implementation of grant projects. In addition, the Council makes payments to grantees on a
reimbursement basis. Therefore, the amount of expenditures is also directly related to the timing
of reimbursement requests and amount of expenditures to be reimbursed.
19
STATE OF ILLINOIS
ILLINOIS COUNCIL ON DEVELOPMENTAL DISABILITIES
ANALYSIS OF SIGNIFICANT LAPSE PERIOD SPENDING
The Council’s explanation for significant lapse period spending exceeding $20,000 and 10% as
presented in the Schedule of Appropriations, Expenditures and Lapsed Balances for fiscal years
2011 and 2010 is detailed below:
Lapse period spending for contractual services totaled $32,224 or 15% of the total fiscal year
2010 contractual services expenditures. The Council received invoices during lapse period for
services that were performed prior to June 30, 2010. Most of these services were performed in
June and could not be invoiced until after June 30th. The bulk of the lapse period spending
represents facility management administered by the Department of Central Management Services
(DCMS) for two months.
Lapse period spending for awards and grants totaled $242,453 or 14% and $138,579 or 11% of
the total fiscal year 2010 and 2011 awards and grants expenditures, respectively. The Council’s
grantees request funds on a reimbursement basis after the costs have been incurred by the
grantees. The expenditures in the awards and grants line item for the fiscal year 2010 and 2011
lapse period related to grantee requests for reimbursements for costs incurred prior to June 30 on
the grantees’ projects.
20
STATE OF ILLINOIS
ILLINOIS COUNCIL ON DEVELOPMENTAL DISABILITIES
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2011
AGENCY FUNCTIONS AND PLANNING PROGRAM
The Illinois Council on Developmental Disabilities (Council) is a 29-member body created by
the Illinois Council on Developmental Disabilities Law (20 ILCS 4010/2003) on August 29,
1990. The Council is located at 830 South Spring Street, Springfield, Illinois, and at the James
R. Thompson Center, 100 West Randolph 10-600, Chicago, Illinois. Dr. Sheila T. Romano has
been the Executive Director since April 12, 1999.
After being created as an executive agency in 1990, the Council on Developmental Disabilities
Federal Trust Fund (0131) was established to account for the Council’s fiscal operations.
The Council’s operations are federally funded under the Developmental Disabilities Assistance
and Bill of Rights Act of 2000 (Public Law 106-402) through the U.S. Department of Health and
Human Services.
Agency Functions
The Council’s powers and duties are set forth in Illinois statute (20 ILCS 4010/2006). The
Council’s function is to serve as an advocate for all persons with developmental disabilities to
assure that they receive the services and other assistance and opportunities necessary to enable
them to achieve their maximum potential through increased independence, productivity, and
integration into the community.
The Council is responsible for developing and implementing the State plan required by Chapter
75 of Title 42 of Public Law 106-402.
The mission of the Council is to help lead change in Illinois so all people with developmental
disabilities exercise their right to equal opportunity and freedom. The Council has adopted
policies in the following life areas:
1. Child Care
The Council advocates for a quality childcare system that provides before school, after
school and out-of-school care in environments that promote inclusion of children with and
without disabilities.
2. Community Supports and Housing
The Council advocates that all persons with developmental disabilities have the
fundamental right to live, work, and spend leisure time in natural community settings
where friendships and other relationships can occur.
21
STATE OF ILLINOIS
ILLINOIS COUNCIL ON DEVELOPMENTAL DISABILITIES
ANALYSIS OF OPERATIONS – Continued
3. Early Intervention
The Council advocates for an early intervention system where all infants and toddlers who
have, or are at risk for, significant delays are identified and connected to appropriate,
family centered, individualized early intervention services.
4. Education
The Council advocates for an educational system that stresses teaching in integrated, age-appropriate
school and community environments that will be useful to the individual
student now and in the future.
5. Employment
The Council advocates for the opportunity for all individuals who want jobs to be
productively employed without jeopardizing other rights or benefits that assure them
necessary continuing support.
6. Health
The Council advocates for health care for persons with developmental disabilities and their
families encompasses the following principles: non-discrimination; comprehensiveness;
appropriateness; equity and efficiency. Health care is an inalienable human right and
equitable access to compassionate, quality health care which must be affirmed in public
policy and law.
7. Recreation and Leisure
The Council advocates for equal opportunities to and the necessary supports for the
participation of all citizens in recreational, leisure and social activities within their
communities.
8. Transportation
The Council advocates that all persons with developmental disabilities have access to all
publicly funded and/or regulated transportation services.
Agency Planning
The Council has developed a State plan as required by Public Law 106-402. This plan includes
the specific objectives to be achieved under the plan and a listing of the programs, activities, and
resources to be used to meet such objectives. The plan also establishes a method of periodic
evaluation of the plan’s effectiveness in meeting the objectives. The Council’s goals are
established by the State plan which is updated annually.
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STATE OF ILLINOIS
ILLINOIS COUNCIL ON DEVELOPMENTAL DISABILITIES
ANALYSIS OF OPERATIONS – Continued
The current plan is for five years and runs through 2011. The plan’s purpose is to ensure that
people with developmental disabilities and their families have a part in the design of and access
to culturally competent services, supports and other assistance and opportunities that promote
independence, productivity and integration and inclusion into the community.
The plan includes the set-up of nine areas of emphasis. These are (1) transportation, (2)
community supports, (3) housing, (4) education, (5) employment, (6) quality assurance, (7)
health, (8) child care, and (9) cross cutting. Each priority was setup with various initiatives in
order to achieve the program goals. These initiatives were programmed to direct the day-to-day
operation of the Council.
The Council has established an Executive Committee, a Community Inclusion and Housing
Committee, an Education and Employment Committee, and a Self-Determination and Health
Committee. The responsibilities of each committee are defined in the Council’s by-laws. The
by-laws were established to assist the Council in conducting Council business.
The Council has also developed a procedures manual, which is used by upper management to
communicate and define goals and objectives, and outlines the methods to be followed by
employees in achieving these goals and objectives. A copy of the procedures manual is given to
each employee.
AVERAGE NUMBER OF EMPLOYEES
The following information was prepared from the Council’s records and represents the average
full-time equivalent number of employees by function during the Fiscal Years ended June 30:
2011 2010 2009
Function:
Administration 5 5 5
Program 4 4 5
Total 9 9 10
MEMORANDUM OF UNDERSTANDING (NOT EXAMINED)
The Illinois Council on Developmental Disabilities was a party to one memorandum of
understanding (MOU) during the engagement period. The details of that agreement are as
follows:
Parties Involved: Illinois Council on Developmental Disabilities (Council) and the Department
of Central Management Services (DCMS)
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STATE OF ILLINOIS
ILLINOIS COUNCIL ON DEVELOPMENTAL DISABILITIES
ANALYSIS OF OPERATIONS – Continued
Dates Defined: March 1, 2005 through June 30, 2006, with automatic annual renewals in
absence of notice from either party to the contrary.
Description: Agreement concerning the reimbursement to DCMS by the Council for the
administrative (overhead) portion of costs related to the March 1, 2005 facilities management
consolidation (Executive Order #10 (2003)). The property at question is the main Springfield
Council office at 830 South Spring Street. The Council represents that the Council’s federal
enabling statute limits its spending to an amount not greater than 30% of its annual federal
funding. The Council is concerned that any significant costs billed by DCMS, above what was
previously paid by the Council prior to Executive Order #10 (2003) could cause the 30% cap to
be violated and potentially jeopardize its total federal funding. The MOU between the Council
and DCMS determined that the Council will reimburse DCMS for lease and related operation
costs associated with its main Springfield office located at 830 South Spring Street. DCMS will
absorb the administrative (overhead) portion of costs related to the property. The Council may,
at its discretion, utilize any portion of the administrative (overhead) spending paid by DCMS as
part of the required state-match spending on behalf of its federally supported programs. DCMS
will use its reasonable best efforts to provide the Council with information necessary to support
such costs to the federal government.
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opportunity and freedom.
Program Goal & Objective:
Fiscal Year Fiscal Year
Fiscal Year Fiscal Year 2010 Targeted Fiscal Year 2011 Targeted
2008 Actual 2009 Actual /Projected 2010 Actual /Projected
Input Indicators
• Total expenditures -all $ 3,344.4 $ 3 ,000.0 $ 4 ,473.6 $ 2 ,926.6 $ 4,599.0
source (in thousands)
• Total expenditures -state $ 3,344.4 $ 3 ,000.0 $ 4 ,473.6 $ 2 ,926.6 $ 4,599.0
appropriated funds (in thousands)
• Average monthly full-time 9.0 10.0 14.0 9 .0 14.0
equivalents
Output Indicators
• Number of federal fiscal 5.0 5 .0 5 .0 5 .0 5.0
reports completed
• The Federal Program 1.0 1 .0 1 .0 1 .0 1.0
Performance Report completed
• State Plan/State Plan Update 1.0 1 .0 1 .0 1 .0 1.0
completed
• Number of new grants 10.0 12.0 4 .0 4 .0 3.0
funded
• Number of Council meetings 5.0 5 .0 5 .0 5 .0 5.0
held
• Number of committee 23.0 23.0 21.0 21.0 21.0
meetings held
Outcome Indicators
• At least 70% of federal 70% 70% 70% 70% 70%
budget related to program
expenses/initiatives Yes Yes Yes Yes Yes
• Federal report approved
STATE OF ILLINOIS
ILLINOIS COUNCIL ON DEVELOPMENTAL DISABILITIES
SERVICE EFFORTS AND ACCOMPLISHMENTS
For the Two Years Ended June 30, 2011
(NOT EXAMINED)
Fund: Council on Developmental Disabilities Federal Trust Fund Statutory Authority: P.L. 106-402
Mission Statement: Help lead change in Illinois so all people with developmental disabilities exercise their right to
Through investment initiatives and activities of the Council, the Council focuses on projects that help meet
the needs of people with developmental disabilities in the areas of Child Care, Community Supports,
Education/Early Intervention, Employment, Health, Housing, Quality Assurance, Recreation,
a. The Council develops and implements a Five Year Plan that is approved by the federal
administering agency, the Administration on Developmental Disabilities.
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