Performed as Special Assistant Auditors
for the Auditor General, State of Illinois
COMPLIANCE EXAMINATION
STATE OF ILLINOIS
OFFICE OF THE GOVERNOR
For the Two Years Ended June 30, 2011Page
Office Officials
1
Management Assertion Letter
2
Compliance Report
Summary
3
Accountant's Report
Independent Accountant's Report on State Compliance, on Internal Control over
Compliance, and on Supplementary Information for State Compliance Purposes
5
Schedule of Findings
Current Findings - State
8
Prior Findings Not Repeated - State
17
Supplementary Information for State Compliance Purposes
Summary
18
Fiscal Schedules and Analysis
Schedule of Appropriations, Expenditures and Lapsed Balances
19
Schedule of Delegated Appropriations - General Revenue Fund
21
Comparative Schedule of Net Appropriations, Expenditures and Lapsed Balances
24
Schedule of Changes in State Property
25
Comparative Schedule of Cash Receipts
26
Reconciliation Schedule of Cash Receipts to Deposits Remitted to the State Comptroller
26
Analysis of Significant Variations in Expenditures
27
Analysis of Significant Variations in Receipts
30
Analysis of Significant Lapse Period Spending
31
Analysis of Operations
Agency Functions and Planning Program
32
Average Number of Employees
33
TABLE OF CONTENTS
STATE OF ILLINOIS
OFFICE OF THE GOVERNOR
COMPLIANCE EXAMINATION
For the Two Years Ended June 30, 2011Governor
Chief of Staff
Deputy Governor
Chief Operating Officer
General Counsel
Fiscal Director
Agency offices are located at:
601 Stratton Building
Springfield, IL 62706
207 State House
Springfield, IL 62706
100 West Randolph
JRTC 16-100
Chicago, IL 60601
444 N. Capitol Street, Suite 400
Washington, DC 20001
Mr. Jack Lavin (Through 12/12/2010)
Mr. John Schomberg (Effective 5/21/2010)
Mr. Theodore Chung (Through 5/20/2010)
Ms. Mary Fanning
Vacant (Effective 12/13/2010 through 2/27/2011)
Mr. Pat Quinn
Mr. Jack Lavin (Effective 12/13/2010)
Mr. Jerome Stermer (Through 8/22/2010)
Vacant (8/23/2010)
Mr. Andrew Ross (Effective 2/28/2011)
Ms. Cristal Thomas (Effective 2/7/2011)
Vacant (Through 2/6/2011)
Ms. Michelle Sadler (Effective 8/24/2010 through 12/12/2010)
For the Two Years Ended June 30, 2011
STATE OF ILLINOIS
OFFICE OF THE GOVERNOR
OFFICE OFFICIALS
-1-
PAT QUINN
GOVERNOR
January 19, 2012
Doehring, Winders & Co, LLP
1601 Lafayette Avenue
Mattoon, Illinois 61938
Ladies and Gentlemen:
OFFICE OF THE GOVERNOR
207 STATE HousE
SPRINGFIELD, ILLINOIS 62 706
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 Office of the Governor. We are responsible for
and we have established and maintained an effective system of internal controls over compliance requirements. We
have performed an evaluation of the Office of the Governor's compliance with the following assertions during the
two-year period ended June 30, 2011. Based on this evaluation, we assert that during the years ended June 30,
2011 and June 30, 2010, the Office of the Governor has materially complied with the assertions below.
A. The Office of the Governor 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 of the Governor 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 Office of the Governor 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 Office of the Governor 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 agency on behalf of the State or held in
trust by the Office of the Governor have been properly and legally administered, and the accounting and
recordkeeping relating thereto is proper, accurate and in accordance with law.
Yours very truly,
Office of the Governor
-2-
ACCOUNTANT'S REPORT
SUMMARY OF FINDINGS
This Report
Prior Report
Findings
4
5
Repeated findings
3
3
Prior recommendations implemented
or not repeated
2
3
Details of findings are included in a separate section of this report.
Page
Finding Type
8
State Property Not Properly Recorded and Reported
10
Appointments of Members to Boards and Commissions
14
Inadequate Monitoring of Interagency Agreements
15
Non-compliance with Statutorily Mandated Responsibilities
17
Use of Outside Legal Counsel
17
Monitoring of Outside Legal Work
STATE OF ILLINOIS
OFFICE OF THE GOVERNOR
COMPLIANCE REPORT
B
Description
Significant Deficiency and Noncompliance
TheIndependentAccountant'sReportonStateCompliance,onInternalControloverComplianceandonSupplementaryInformationforStateCompliancePurposesdoesnotcontainscopelimitations,disclaimers,orother significant non-standard language.
Number of
A
PRIOR FINDINGS NOT REPEATED
Significant Deficiency and Noncompliance
SCHEDULE OF FINDINGS
Significant Deficiency and Noncompliance
11-4
11-2
SUMMARY
ThecompliancetestingperformedduringthisexaminationwasconductedinaccordancewithGovernment Auditing Standards and in accordance with the Illinois State Auditing Act.
11-1
Significant Deficiency and Noncompliance
FINDINGS (STATE COMPLIANCE)
No.
11-3
Item
-3-
Office of the Governor
Mary Fanning, Fiscal Director
Diego Córdova, Deputy Fiscal Director
Simone McNeil, Director of Operations
Thomas Mikrut, Associate General Counsel
Office of the Auditor General
Casey Evans, Audit Manager
Doehring, Winders & Co. LLP
Robert Arnholt, Partner
Matthew Clarkson, Supervisor
ResponsestotherecommendationswereprovidedbyMaryFanningincorrespondencereceivedJanuary10,2012.
EXIT CONFERENCE
ThefindingsandrecommendationsappearinginthisreportwerediscussedwithOfficepersonnelatanexitconference on January 10, 2012. Attending were:
STATE OF ILLINOIS
OFFICE OF THE GOVERNOR
COMPLIANCE REPORT
SUMMARY (Continued)
-4-
Honorable William G. Holland
Auditor General
State of Illinois
Compliance
A.
B.
C.
D.
E.
WeconductedourexaminationinaccordancewithattestationstandardsestablishedbytheAmericanInstituteofCertifiedPublicAccountants;thestandardsapplicabletoattestationengagementscontainedinGovernment AuditingStandardsissuedbytheComptrollerGeneraloftheUnitedStates;theIllinoisStateAuditingAct(Act);andtheAuditGuideasadoptedbytheAuditorGeneralpursuanttotheAct;and,accordingly,includedexamining,onatestbasis,evidenceabouttheOffice'scompliancewiththoserequirementslistedinthefirstparagraphofthisreportandperformingsuchotherproceduresaswconsiderednecessaryinthecircumstances.Webelievethatourexaminationprovidesareasonablebasisforouropinion.Ourexaminationdoes not provide a legal determination on the Office's compliance with specified requirements.
AsSpecialAssistantAuditorsfortheAuditorGeneral,wehaveexaminedtheOfficeoftheGovernor’s(Office)compliancewiththerequirementslistedbelow,asmorefullydescribedintheAuditGuideforFinancialAuditsandComplianceAttestationEngagementsofIllinoisStateAgencies(AuditGuide)asadoptedbytheAuditorGeneral,duringthetwoyearsendedJune30,2011.ThemanagementoftheOfficeisresponsibleforcompliancewiththeserequirements.OurresponsibilityistoexpressanopinionontheOffice'scompliancebased on our examination.
TheOfficehasobligated,expended,received,andusedpublicfundsoftheStateinaccordancewiththepurpose for which such funds have been appropriated or otherwise authorized by law.
StaterevenuesandreceiptscollectedbytheOfficeareinaccordancewithapplicablelawsandregulationsandtheaccountingandrecordkeepingofsuhrevenuesandreceiptsisfair,accurateandinaccordancewith law.
MoneyornegotiablesecuritiesorsimilarassetshandledbytheOfficeonbehalfoftheStateorheldintrustbytheOfficehavebeenproperlyandlegalladministered,andtheaccountingandrecordkeepingrelating thereto is proper, accurate, and in accordance with law.
TheOfficehasobligated,expended,received,andusedpublicfundsoftheStateinaccordancewithanylimitations,restrictions,conditionsormandatorydirectionsimposedbylawuponsuchobligation,expenditure, receipt or use.
TheOfficehascomplied,inallmaterialrespects,withapplicablelawsandregulations,includingtheStateuniform accounting system, in its financial and fiscal operations.
ON INTERNAL CONTROL OVER COMPLIANCE, AND ON
SUPPLEMENTARY INFORMATION FOR STATE COMPLIANCE PURPOSES
DOEHRING, WINDERS & CO. LLP
Certified Public Accountants
& Business Advisers
1601 LAFAYETTE AVENUE
MATTOON, ILLINOIS 61938
INDEPENDENT ACCOUNTANT'S REPORT ON STATE COMPLIANCE,
-5-
Internal Control
Supplementary Information for State Compliance Purposes
Inouropinion,theOfficecomplied,inallmaterialrespects,withthecompliancerequirementslistedinthefirstparagraphofthisreportduringthetwoyearsendedJune30,2011.However,theresultsofourproceduresdisclosedinstancesofnoncompliancewiththerequirements,whicharerequiredtobereportedinaccordancewithcriteriaestablishedbytheAuditGuide,issuedbytheIllinoisOfficeoftheAuditorGeneralandwhicharedescribed in the accompanying schedule of findings as items 11-1, 11-2, 11-3 and 11-4.
ManagementoftheOfficeisresponsibleforestablishingandmaintainingeffectiveinternalcontrolovercompliancewiththerequirementslistedithefirstparagraphofthisreport.Inplanningandperformingourexamination,weconsideredtheOffice'sinternalcontrolovercompliancewiththerequirementslistedinthefirstparagraphofthisreportasabasisfordesigninourexaminationproceduresforthepurposeofexpressingouropiniononcomplianceandtotestandreportoninternalcontrolovercomplianceinaccorancewiththeAuditGuide,issuedbytheIllinoisOfficeoftheAuditorGeneral,butnotforthepurposeofexpressinganopinionontheeffectivenessofinternalcontrolovercompliance.Accordingly,wedonotexpressanopinionontheeffectiveness of the Office's internal control over compliance.
Ourconsiderationofinternalcontrolovercompliancewasforthelimitedpurposedescribedinthefirstparagraphofthissectionandwasnotdesignetoidentifyalldeficienciesininternalcontrolovercompliancethatmightbedeficiencies,significantdeficiencies,ormaterialweaknesses.Wedidnotidentifyanydeficienciesininternalcontrolovercompliancethatweconsidertobematerialweaknesses,asdefinedabove.However,weidentifiedcertaindeficienciesininternalcontrolovercompliancethatweconsideredtobesignificantdeficienciesasdescribedintheaccompnyingscheduleoffindingsasitems11-1,11-2,11-3,and11-4.Asignificantdeficiencyinanentity'sinternalcontrolovercomplianceisadeficiency,orcombinationofdeficiencies,ininternalcontrolthatislessseverethanamaterialweaknessininternalcontrolovercompliance,yetimportantenoughtomeritattention by those charged with governance.
Adeficiencyinanentity’sinternalcontrolovercomplianceexistswhenthedesignoroperationofacontrolovercompliancedoesnotallowmanagemenoremployees,inthenormalcourseofperformingtheirassignedfunctions,toprevent,ordetectandcorrect,noncompliancewiththerequirementslistedinthefirstparagraphofthisreportonatimelybasis.Amaterialweaknessovercomplianceisadeficiency,orcombinationofdeficiencies,ininternalcontrolsuchthatthereisareasonablepossibilitythatmaterialnoncompliancewitharequirementlistedinthefirstparagraphofthisrportwillnotbeprevented,ordetectedandcorrected,onatimely basis.
Ourexaminationwasconductedforthepurposeofforminganopiniononcompliancewiththerequirementslistedinthefirstparagraphofthisreport.TheaccompanyingsupplementaryinformationaslistedinthetableofcontentsasSupplementaryInformationforStateCompliancePurposesispresenedforpurposesofadditionalanalysis.WehaveappliedcertainlimitedproceduresasprescribedbytheAuditGuideasadoptedbytheAuditorGeneraltothe2010andthe2011SupplementaryInfrmationforStateCompliancePurposes.However,wedonot express an opinion on the supplementary information.
TheOffice'sresponsestothefindingsindentifiedinourexaminationaredescribedintheaccompanyingscheduleoffindings.WedidnotexaminetheOffice'sresponsesand,accordingly,weexpressnoopinionontheresponses.
AsrequiredbytheAuditGuide,immaterialfindingsexcludedfromthisreporthavebeenreportedinaseparateletter to your office.
-6-
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, and agency management and is not intended to be and should not
be used by anyone other than these specified parties.
January 19, 2012
-7-
STATE OF ILLINOIS
OFFICE OF THE GOVERNOR
CURRENT FINDINGS – STATE
For the Two Years Ended June 30, 2011
-8-
11-1 STATE PROPERTY NOT PROPERLY RECORDED AND REPORTED
The Office of the Governor (Office) did not exercise adequate control over the recording, reporting, and
safeguarding of State property.
During our testing, we noted the following:
Three of 40 (8%) property items with an original cost of $14,705 selected for testing from the Office’s
property control records were unable to be located. In addition, two of 20 (10%) tagged fixed assets
located during our testing at the Office’s facilities were not included on the property control records.
Four of 60 (7%) property items with an original cost of $2,970 selected for testing from the Office’s
property records or from the Office’s facilities were not in the location specified on the Office’s property
control records.
One of 4 (25%) property items with an original cost of $1,020 selected for our testing of property
acquired during fiscal years 2010 and 2011, was not added to the property control records.
A mailing machine and a copying machine valued at $19,193 and acquired under capital lease
agreements were not added to the Office’s property control records in a timely manner. The capital lease
on the mailing machine commenced in July 2009 and was not added to the property control records until
July 2011. The capital lease on the copying machine commenced in April 2011 and was not added to the
property control records until July 2011. Another mailing machine valued at $6,757 acquired under a
capital lease was not removed from the Office’s property control records in a timely manner after the
machine was returned to the lessor. The mailing machine was returned to the lessor in June 2009, but
not removed from the property control records until July 2011. As a result of these errors, the Office
amended all of their quarterly “Agency Report of State Property” (Form C-15) reports for the quarters
ended September 30, 2009, through March 31, 2011, during July 2011.
One of 7 (14%) leases selected for testing was incorrectly classified as a capital lease rather than an
operating lease. Since the leased asset in question had a fair market value of less than $5,000 as
determined by the Office, the leased asset should not have been considered a capital lease by rule.
Documentation from the Office of the Comptroller (Comptroller) provided to us by the Office indicated a
value of $10,900 and the Office did not follow up with the Comptroller to resolve this discrepancy.
The Comptroller's Statewide Accounting Management System Procedures (SAMS Manual) procedure 27.20.60
notes the requirements for completing Form SCO-560. The Office should prepare this form in accordance to
these stated procedures and notify the Comptroller of any discrepancies. The Fiscal Control and Internal
Auditing Act (30 ILCS 10/1002) requires each State Agency to establish and maintain an effective system of
internal control to provide assurance that property is safeguarded against loss. The State Property Control Act
(30 ILCS 605/4) requires that the Office be accountable for the supervision, control and inventory of all
property under its jurisdiction and control. The Illinois Administrative Code (44 Ill. Admin. Code 5010.400)
requires agencies to adjust their property records within 30 days of acquisition, change, or deletion of
equipment items.
Office personnel stated that the above errors occurred due to oversight as the Office makes all attempts to
follow procedures.
STATE OF ILLINOIS
OFFICE OF THE GOVERNOR
CURRENT FINDINGS – STATE (continued)
For the Two Years Ended June 30, 2011
11-1 STATE PROPERTY NOT PROPERLY RECORDED AND REPORTED (continued)
-9-
Failure to follow the required statutes, SAMS Manual procedures, and Illinois Administrative Code rules reduces the reliability of the statewide fixed asset information and increases the risk that errors and irregularities could occur and not be detected. In addition, all fixed assets should be reported on the property listing at year end to ensure the total value of property is accurately stated. If property is inaccurately reported, the Office is at an increased risk of theft, loss, or unauthorized use of State assets. (Finding Code No. 11-1) RECOMMENDATION We recommend that the Office comply with the applicable statutes, Illinois Administrative Code rules, and SAMS procedures by ensuring all property under its jurisdiction is reported accurately. OFFICE RESPONSE The Office agrees with this recommendation. The Office will continue to exercise sound fiscal management, implement new strategies and increase internal controls to correct the circumstances which created these issues. STATE OF ILLINOIS
OFFICE OF THE GOVERNOR
CURRENT FINDINGS – STATE (continued)
For the Two Years Ended June 30, 2011
11-2 APPOINTMENTS OF MEMBERS TO BOARDS AND COMMISSIONS
-10-
The Office of the Governor (Office) did not make all required appointments to various boards and commissions.
24 of 69 (35%) of the boards and commissions tested did not have the required number of appointees. These
were:
Advisory Board to the Department of Labor – 7 vacancies
Lottery Control Board – 3 vacancies
Illinois Finance Authority – 1 vacancy
Motor Vehicle Theft Prevention Council – 1 vacancy
East St. Louis Financial Advisory Board – 1 vacancy
Eastern Illinois Economic Development Authority – 1 vacancy
Illinois Mathematics and Science Academy Board of Trustees – 2 vacancies
Real Estate Appraisal Administration and Disciplinary Board – 1 vacancy
Epilepsy Advisory Committee – 4 vacancies
Carnival-Amusement Safety Board – 1 vacancy
Workers’ Compensation Commissions Review Board – 1 vacancy
State Rehabilitation Council – 1 vacancy
Statewide Independent Living Council – 1 vacancy
Community Water Supply Operator's Advisory Board – 1 vacancy
Illinois Ethanol Research Advisory Board – 1 vacancy
Illinois Advisory Council on Alcoholism and Other Drug Abuse – 6 vacancies
Advisory Council on the Education of Children with Disabilities – 5 vacancies
Illinois Student Assistance Commission – 2 vacancies
Site Remediation Advisory Committee – 4 vacancies
Maternal and Child Health Advisory Board – 8 vacancies
Internet Privacy Task Force – 8 vacancies
Weatherization Initiative Board – 1 vacancy
Board of Savings Institutions – 2 vacancies
Adult Advisory Board – 1 vacancy
No appointments were made to 9 of 69 (13%) of the boards and commissions tested. These were:
Commission on Discrimination and Hate Crimes
Illinois Steel Development Board
Health Care Workplace Violence Prevention Task Force
HIV/AIDS Response Review Panel
Environmental Resources Training Center Advisory Committee
Freedom Trail Commission
Illinois Plain Language Task Force
Racial Profiling Prevention and Data Oversight Board
Sustainable Agriculture Committee
STATE OF ILLINOIS
OFFICE OF THE GOVERNOR
CURRENT FINDINGS – STATE (continued)
For the Two Years Ended June 30, 2011
11-2 APPOINTMENTS OF MEMBERS TO BOARDS AND COMMISSIONS (continued)
-11-
The Civil Administrative Code (20 ILCS 5/5-555) requires the Governor to appoint 13 members to the Advisory Board to the Department of Labor. The Illinois Lottery Law (20 ILCS 1605/6) requires the Governor to appoint 5 members to the Lottery Control Board. The Illinois Finance Authority Act (20 ILCS 3501/801-15) requires the Governor to appoint 15 members to the Illinois Finance Authority. The Illinois Motor Vehicle Theft Prevention Act (20 ILCS 4005/4) requires the Governor to appoint 7 members to the Motor Vehicle Theft Prevention Council. The Financially Distressed City Law (65 ILCS 5/8-12-7) requires the Governor to appoint 5 members to the East St. Louis Financial Advisory Board. The Eastern Illinois Economic Development Authority Act (70 ILCS 506/15(b)) requires the Governor to appoint 3 members to the Eastern Illinois Economic Development Authority. The Mathematics and Science Academy Law (105 ILCS 305/3) requires the Governor to appoint 8 members to the Illinois Mathematics and Science Academy Board of Trustees. The Real Estate Appraiser Licensing Act of 2002 (225 ILCS 458/25-10(a)) requires the Governor to appoint 10 members to the Real Estate Appraisal Administration and Disciplinary Board. The Epilepsy Disease Assistance Act (410 ILCS 413/15) requires the Governor to appoint 13 members to the Epilepsy Advisory Committee. The Carnival and Amusement Rides Safety Act (430 ILCS 85/2-3) requires the Governor to appoint 7 members to the Carnival-Amusement Safety Board. The Workers’ Compensation Act (820 ILCS 305/14.1) requires the Governor to appoint 2 members to the Illinois Workers' Compensation Commission Review Board. The Civil Administrative Code (20 ILCS 5/5-550) requires the Governor to appoint 25 members to the State Rehabilitation Council. The Disabled Persons Rehabilitation Act (20 ILCS 2405/12a(d)) requires the Governor to appoint 18 members to the Statewide Independent Living Council. The Public Water Supply Operations Act (415 ILCS 45/11) requires the Governor to appoint 5 members to the Community Water Supply Operator's Advisory Board. The Southern Illinois University Management Act (110 ILCS 520/6.6(b)) requires the Governor to appoint 6 at-large members to the Illinois Ethanol Research Advisory Board. STATE OF ILLINOIS
OFFICE OF THE GOVERNOR
CURRENT FINDINGS – STATE (continued)
For the Two Years Ended June 30, 2011
11-2 APPOINTMENTS OF MEMBERS TO BOARDS AND COMMISSIONS (continued)
-12-
The Alcoholism and Other Drug Abuse and Dependency Act (20 ILCS 301/10-15) requires the Governor to appoint 13 members to the Illinois Advisory Council on Alcoholism and Other Drug Dependency. The School Code (105 ILCS 5/14-3.01) requires the Governor to appoint 23 members to the Advisory Council on the Education of Children with Disabilities. The Higher Education Student Assistance Act (110 ILCS 947/15(a)) requires the Governor to appoint 10 members to the Illinois Student Assistance Commission. The Environmental Protection Act (415 ILCS 5/58.11(a)) requires the Governor to appoint 10 members to the Site Remediation Advisory Committee. The Illinois Family Case Management Act (410 ILCS 212/20(a)) requires the Governor to appoint 20 members to the Maternal and Child Health Advisory Board. The State Agency Website Act (5 ILCS 177/15(a)) requires the Governor to appoint 9 members to the Internet Privacy Task Force. The Urban Weatherization initiative Act (30 ILCS 738/40-40(b)) requires the Governor to appoint 5 members to the Weatherization Initiative Board. The Illinois Savings and Loan Act of 1985 (205 ILCS 105/7-20) requires the Governor to appoint 7 members to the Board of Savings Institutions. The Unified Code of Corrections (730 ILCS 5/3-2-6) requires the Governor to appoint 11 members to the Adult Advisory Board. The Commission on Discrimination and Hate Crimes Act (20 ILCS 4070/10(a)) requires the Governor to appoint 20 members to the Commission on Discrimination and Hate Crimes. The Department of Commerce and Economic Opportunity Law (20 ILCS 605/605-425(a)) requires the Governor to appoint 8 members to the Illinois Steel Development Board. The Health Care Workplace Violence Prevention Act (405 ILCS 90/35) requires the Governor to appoint 11 members to the Health Care Workplace Violence Prevention Task Force. The African-American HIV/AIDS Response Act (410 ILCS 303/25) requires the Governor to appoint 6 members to the HIV/AIDS Response Review Panel. The Sewage and Water System Training Institute Act (110 ILCS 530/2) requires the Governor to appoint 6 members to the Environmental Resources Training Center Advisory Committee. The Historic Preservation Agency Act (20 ILCS 3405/20) requires the Governor to appoint 9 members to the Freedom Trail Commission. STATE OF ILLINOIS
OFFICE OF THE GOVERNOR
CURRENT FINDINGS – STATE (continued)
For the Two Years Ended June 30, 2011
11-2 APPOINTMENTS OF MEMBERS TO BOARDS AND COMMISSIONS (continued)
-13-
The Plain Language Task Force Act (20 ILCS 4090/15(a)) requires the Governor to appoint 3 members to the
Illinois Plain Language Task Force.
The Racial Profiling Prevention and Data Oversight Act (20 ILCS 2715/15) requires the Governor to appoint 8
members to the Racial Profiling Prevention and Data Oversight Board.
The Sustainable Agriculture Act (505 ILCS 135/5) requires the Governor to appoint 1 member to the
Sustainable Agriculture Committee.
Office personnel stated the appointments were not made because of the immensity of the responsibility of
appointing several thousand individuals to over 300 boards and commissions and many of the membership
requirements are specific making it difficult to fill.
Failure to appoint members to boards and commissions can result in those boards and commissions not
performing their duties. Failure to appoint members also violates the specific statute that created the board or
commission. (Finding Code No. 11-2, 09-3, 07-2)
RECOMMENDATION
We recommend the Office continue to pursue appointments to all boards and commissions as mandated by
statutes.
OFFICE RESPONSE
The Office agrees with this recommendation.
Governor Quinn’s Office of Executive Appointments (formerly “Boards and Commissions”) has taken dramatic
steps to revamp the State’s 300+ boards and commissions appointment process by increasing transparency and
reducing the staggering number of vacancies and expired terms inherited from the previous administration.
A new public website was created (www.appointments.illinois.gov) that has generated several million page hits
and thousands of applications from interested citizens. This progressive step in State government has
culminated in over a thousand appointments made to various State boards and commissions.
In relation to the entities randomly tested and found to be non-compliant, the Office strives to maintain
compliance. This was done by making appointments, reappointments, or advancing legislation to officially
repeal the act creating the entity for those that have been identified as duplicative or to have fulfilled their
mission.
While vacancies currently remain, real progress has been made towards complete compliance.
STATE OF ILLINOIS
OFFICE OF THE GOVERNOR
CURRENT FINDINGS – STATE (continued)
For the Two Years Ended June 30, 2011
-14-
11-3 INADEQUATE MONITORING OF INTERAGENCY AGREEMENTS
The Office of the Governor’s (Office) process to monitor interagency agreements was inadequate.
During our testing we noted that eight of 16 (50%) interagency agreements between the Office and other State
agencies were not signed by the Office on or prior to the effective date of the agreement. The agreements noted
were signed 4 to 54 days after the effective date.
Prudent business practices require the approval of agreements prior to the effective date. Prudent business
practices also dictate that payments should not be paid prior to the effective date or the date the agreement was
signed by all parties.
Office personnel stated the agreements are between governmental units with a spirit of cooperation and terms
already agreed upon. Signatures are not viewed as a formal contract between outside vendors but documentation
to explain action, employee assignments, etc.
In order to assess whether the agreement is reasonable and appropriate, the agreement needs to be approved
prior to the effective date. Erroneous payments could be made if payments are made prior to the agreement being
signed by all parties. (Finding Code No. 11-3, 09-4, 07-3)
RECOMMENDATION
We recommend the Office ensure interagency agreements are approved by all parties prior to the effective date of
the agreement. Additionally the Office should take the necessary steps to increase monitoring of the billings and
expenses submitted to ensure no payments are made before the effective date of the agreements.
OFFICE RESPONSE
The Office agrees with this recommendation. The Office will strive to have all IGAs (interagency agreements) fully
executed prior to their effective date. While the billings and expenses are ordinarily paid by the agency(ies) with
which the Office is entering into the IGA, the Office will strive to ensure that no payments are made prior to the
effective date of the agreements.
STATE OF ILLINOIS
OFFICE OF THE GOVERNOR
CURRENT FINDINGS – STATE (continued)
For the Two Years Ended June 30, 2011
11-4 NON-COMPLIANCE WITH STATUTORILY MANDATED RESPONSIBILITIES
-15-
During our testing we noted the Office of the Governor (Office) did not perform the following responsibilities as
required by State statutes:
During our testing of the Governor’s appointments to boards and commissions, we noted that the Governor’s
Office of Boards and Commissions did not include 4 of the 70 (6%) boards and commissions that we tested on
their centralized searchable database accessible to the public (www.appointments.illinois.gov). The
Gubernatorial Boards and Commissions Act (15 ILCS 50/10) requires that the Office maintain on the internet, a
centralized, searchable database, freely accessible to the public, of information relating to appointed positions
on the State’s boards and commissions. The 4 boards and commissions not included on the searchable
database are as follows:
Commission Review Board (820 ILCS 305/14.1)
Healthcare Violence Prevention Task Force (405 ILCS 90/35)
Task Force on Chronic Disease Prevention and Health Promotion (20 ILCS 2310/2310-76c)
HIV/AIDS Response Panel (410 ILCS 303/25)
The Office did not determine the compensation for the curator of the Executive Mansion as required by the
Historic Resources Preservation Act (20 ILCS 3420/5(f)).
The Office did not declare a school day in May as “Just Say No” day to promote the prevention of drug abuse
during 2010 or 2011 as required by the School Code (105 ILCS 5/27-20.2).
The Office did not maintain documentation showing that the Governor’s appointment to the Review Board of
the Illinois Workers’ Compensation Commission was certified with the Secretary of the Illinois Workers’
Compensation Commission as required by the Workers’ Compensation Act (820 ILCS 305/14.1).
The Office did not indicate in a separate document submitted concurrent with each annual State budget the
estimated amount of moneys in the Illinois Prepaid Tuition Trust Fund which shall be necessary and sufficient,
during that State fiscal year, to discharge all obligations anticipated under Illinois prepaid tuition contracts. The
Office also did not indicate in a separate document submitted concurrent with each annual State budget the
amount of moneys from the Illinois Prepaid Tuition Trust Fund necessary to cover anticipated expenses
associated with administration of the program, as required by the Prepaid Tuition Act (110 ILCS 979/35(d)).
The Office did not appoint an Assistant Adjutant General to serve as head of the Division of Family Affairs
within the Department of Military Affairs as required by the Military Code of Illinois (20 ILCS 1805/15(a-5)).
According to Office officials, the Office makes every effort to comply with all statutorily mandated responsibilities.
These issues were created by time constraints, clerical error and oversight.
Not complying with the responsibilities as required by State statutes can prevent the Office from effectively
serving the people of the State. (Finding Code No. 11-4, 09-5, 07-5)
RECOMMENDATION
We recommend the Office comply with the responsibilities as set forth in the State statutes or seek legislative
remedy from these statutory duties.
STATE OF ILLINOIS
OFFICE OF THE GOVERNOR
CURRENT FINDINGS – STATE (continued)
For the Two Years Ended June 30, 2011
11-4 NON-COMPLIANCE WITH STATUTORILY MANDATED RESPONSIBILITIES (continued)
-16-
OFFICE RESPONSE The Office agrees with the recommendation. The Office will work diligently to ensure that all required and necessary steps are taken to ensure that the people of Illinois are appropriately served in an efficient manner. Furthermore, we pledge to provide these services for the public while not creating needless duplication or waste within State operations. A
USE OF OUTSIDE LEGAL COUNSEL
Status: Not Repeated
B
MONITORING OF OUTSIDE LEGAL WORK
Status: Not Repeated
STATE OF ILLINOIS
OFFICE OF THE GOVERNOR
PRIOR FINDINGS NOT REPEATED - STATE
For the Two Years Ended June 30, 2011
Inthepriorexamination,theOfficefailedtoadequatelymonitoroutsidelegalcounselutilizedbytheOffice.TheOfficehadnopoliciesandproceduresformonitoringtheworkofcontractedoutsidecounsel.Thisresultedinsignificantcontrolissues,includingpaymentsforlegalworkperformedbyindividualsthathadyettobelicensedtopracticelawandpayingforexpensesbyattorneyswhentheyhanotchargedworkhoursonthosesamedays.GiventhattheStatepaidover$7.2millionduringthepreviousauditperiodforoutsidelegalassistancetothesecontractors,weconcludedthatthe lack of monitoring put State assets in jeopardy of loss. (Finding Code 09-2)
Duringthecurrentexamination,wenotedthattherewerenopaymentsinFY11forthelegalcontractswereviewedaspartofthepreviousexamination.TheOfficereportedthatanattorneyfromtheOfficewillapprovechargespriortoanyfuturepaymentsbeingmadeforoutsidelegalservices.
Inthepriorexamination,theOfficemadeextensiveuseoftheservicesofoutsidelegalcounsel.TheseserviceswerenotcompetitivelyprocuredandtheOfficehadotherStateagenciespayfortheserviceswithnodocumentationtosupportthepaymetpercentagesorbenefitstheStateagenciesreceived.TheutilizationofoutsideattorneyswasnotascosteffectivefortaxpayersasutilizingtheAttorney General. (Finding Code 09-1)
Duringourcurrentexamination,wenotedtheOfficehadonlyonelegalservicescontract,downfrom62contractsduringthelastexaminationperiod,whichwasutilizedduetoongoinglitigationandthefirmhadpreviouslydefendedtheOfficeinthematter.GiventhattheOfficedevelopedproceduresforretainingoutsidelegalcounselservicesandisnolongerextensivelyusingoutsidelegal counsel, the finding is not repeated.
-17-
Fiscal Schedules and Analysis
Schedule of Appropriations, Expenditures and Lapsed Balances
Schedule of Delegated Appropriations - General Revenue Fund
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
Supplementary Information for State Compliance Purposes presented in this section includes the following:
Theaccountant'sreportthatcoverstheSupplementaryInformationforStateCompliancePurposespresentedintheComplianceReportSectionstatesheauditorshaveappliedcertainlimitedproceduresasprescribedbytheAuditGuideasadoptedbytheAuditorGeneral.However,theaccountantsdonotexpressanopiniononthesupplementary information.
STATE OF ILLINOIS
OFFICE OF THE GOVERNOR
SUPPLEMENTARY INFORMATION FOR STATE COMPLIANCE PURPOSES
SUMMARY
-18-
Appropriations
Expenditures
Lapse Period
(Net after
through
Expenditures
Total
Balance
Public Act 96-0956
Transfers)
June 30, 2011
7/1 - 8/31/11
Expenditures
Lapsed
Appropriated Funds
GENERAL REVENUE FUND - 001
Operational Expenses
6,385,800$
5,194,365$
474,169$
5,668,534$
717,266$
Total General Revenue Fund - 001
6,385,800
5,194,365
474,169
5,668,534
717,266
GOVERNOR'S GRANT FUND - 947
Governor's Grant Fund
100,000
2,065
-
2,065
97,935
Totals - All Appropriated Funds
6,485,800$
5,196,430
474,169
5,670,599
815,201$
Nonappropriated Funds
ILLINOIS EXECUTIVE MANSION TRUST FUND - 296
Mansion Expenses
23,194
2,051
25,245
Grand Total - All Funds
5,219,624$
476,220$
5,695,844$
Fourteen Months Ended August 31, 2011
Approximate
-19-
Note 2: Expenditure amounts are vouchers approved for payment by the Office and submitted to the State Comptroller for payment to the vendor.
Note 1: The data for this report was obtained from Office records and has been reconciled to the records of the State Comptroller.
Note 3: Approximate lapse period expenditures do not include interest payments approved for payment by the Office and submitted to the Comptroller for payment after August.
Appropriations for Fiscal Year 2011
STATE OF ILLINOIS
OFFICE OF THE GOVERNOR
SCHEDULE OF APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCESAppropriations
Expenditures
Lapse Period
(Net after
through
Expenditures
Total
Balance
Public Act 96-0042, 96-0046
Transfers)
June 30, 2010
7/1 - 12/31/10
Expenditures
Lapsed
Appropriated Funds
GENERAL REVENUE FUND - 001
Personal Services
4,589,400$
4,216,125$
3,016$
4,219,141$
370,259$
Social Security
351,100
306,800
231
307,031
44,069
Operational Expenses
1,445,300
1,160,417
205,382
1,365,799
79,501
Total General Revenue Fund - 001
6,385,800
5,683,342
208,629
5,891,971
493,829
GOVERNOR'S GRANT FUND - 947
Governor's Grant Fund
100,000
2,639
-
2,639
97,361
Totals - All Appropriated Funds
6,485,800$
5,685,981
208,629
5,894,610
591,190$
Nonappropriated Funds
ILLINOIS EXECUTIVE MANSION TRUST FUND - 296
Mansion Expenses
29,282
100
29,382
Grand Total - All Funds
5,715,263$
208,729$
5,923,992$
Eighteen Months Ended December 31, 2010
-20-
STATE OF ILLINOIS
Note 1: The data for this report was obtained from Office records and has been reconciled to the records of the State Comptroller.
OFFICE OF THE GOVERNOR
SCHEDULE OF APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES
Appropriations for Fiscal Year 2010Public Act 96-0956 (Article 41, Section 10)
Total Appropriation Authorized for Delegation—
Human Services Programs
2,230,000,000$
Amounts Delegated
Department on Aging
315,000,000
Department of Children and Family Services
254,000,000
Department of Public Health
43,600,000
Department of Healthcare and Family Services
300,000,000
Supreme Court
20,000,000
Department of Commerce and Economic Opportunity
3,000,000
Department of Human Services
1,248,825,000
Department of Juvenile Justice
15,000,000
Comprehensive Health Insurance Plan
10,000,000
Illinois Violence Prevention Authority
19,000,000
Human Rights Commission
375,000
Guardianship and Advocacy Commission
1,200,000
Total Delegated Appropriation
2,230,000,000
Lapsed Authorization
-$
Public Act 96-0956 (Article 41, Section 15)
Total Appropriation Authorized for Delegation—
Costs of State Government
1,236,000,000$
Amounts Delegated
Department of Healthcare and Family Services
370,000,000
Illinois State Board of Education
284,402,800
Illinois Department of Transportation
45,893,000
Department of Veterans' Affairs
5,000,000
Illinois Community College Board
26,973,200
Department of Revenue
14,044,000
Department of Labor
209,400
Board of Elections
2,000,000
Board of Trustees Chicago State University
225,000
Southern Illinois University
1,200,000
Office of the Lieutenant Governor
1,250,000
Illinois Board of Higher Education
2,500,000
Illinois Emergency Management Agency
17,271,000
Illinois Labor Relations Board
177,200
Illinois Educational Labor Relations Board
52,600
Illinois State Police
4,510,225
Department of Commerce & Economic Opportunity
25,100,000
Department of Corrections
95,000,000
Department of Employment Security
62,000,000
Department of Human Services
109,356,300
Court of Claims
1,000,000
Illinois Arts Council
1,000,000
STATE OF ILLINOIS
OFFICE OF THE GOVERNOR
SCHEDULE OF DELEGATED APPROPRIATIONS - GENERAL REVENUE FUND
Fiscal Year 2011
-21-
Public Act 96-0956 (Article 41, Section 15) - continued
Amounts Delegated (continued)
Illinois Student Assistance Commission
30,000,000$
Department of Military Affairs
3,700,000
Department of Human Rights
1,444,500
Illinois Prisoner Review Board
151,300
Illinois Workers' Compensation Commission
822,600
Illinois Human Rights Commission
50,000
Illinois Commerce Commission
2,004,800
Illinois Department of Natural Resources
10,000,000
Illinois Department of Children and Family Services
13,526,900
Illinois Department of Central Management Services
10,000,000
Department on Aging
21,785,100
Illinois Violence Prevention Authority
73,350,000
Total Delegated Appropriation
1,235,999,925
Lapsed Authorization
75$
SCHEDULE OF DELEGATED APPROPRIATIONS - GENERAL REVENUE FUND (continued)
Fiscal Year 2011
Note:PublicAct96-0956,Article41,Section10andSection15,appropriatedtheamountsshownonthisschedulefromtheGeneralRevenueFundtotheOfficeoftheGovernor.TheseappropriationswerethentobedirectedtootherStateagenciesinthediscretionofandasdeterminedbytheGovernortobeusedfor costs of human services programs and other costs of State government.
STATE OF ILLINOIS
OFFICE OF THE GOVERNOR
-22-
Public Act 96-0042 (Article 77, Section 5)
Total Appropriation Authorized for Delegation—
Human Services Programs
2,230,000,000$
Amounts Delegated
Department of Juvenile Justice
2,500,000
Department of Public Health
17,700,000
Department of Human Services
1,453,796,900
Department on Aging
342,000,000
Department of Children and Family Services
272,007,400
Illinois Community College Board
39,723,200
Illinois Department of Transportation
26,935,000
Illinois Violence Prevention Authority
1,200,000
Supreme Court
16,000,000
Department of Corrections
4,000,000
Department of Veterans' Affairs
1,000,000
Office of the State's Attorneys Appellate Prosecutor
350,000
Board of Trustees of Southern Illinois University
600,000
Department of Commerce and Economic Opportunity
7,043,300
Department of Military Affairs
2,000,000
Department of Healthcare and Family Services
43,144,200
Total Delegated Appropriation
2,230,000,000
Lapsed Authorization
-$
Public Act 96-0042 (Article 77, Section 10)
Total Appropriation Authorized for Delegation—
Costs of State Government
1,236,000,000$
Amounts Delegated
Department of Healthcare and Family Services
1,001,589,500
Illinois State Board of Education
150,670,500
Illinois Department of Public Health
39,642,100
Comprehensive Health Insurance Plan
14,630,500
Illinois Department of Transportation
17,965,000
Department of Agriculture
4,203,200
Department of Commerce and Economic Opportunity
6,375,000
Department of Veterans' Affairs
420,200
Illinois Labor Relations Board
300,000
Department of Human Services
200,000
Department of Corrections
3,000
Department of Juvenile Justice
1,000
Total Delegated Appropriation
1,236,000,000
Lapsed Authorization
-$
Note:PublicAct96-0042,Article77,Section5andSection10,appropriatedtheamountsshownonthisschedulefromtheGeneralRevenueFundtotheOfficeoftheGovernor.TheseappropriationswerethentobedirectedtootherStateagenciesinthediscretionofandasdeterminedbytheGovernortobeusedfor costs of human services programs and other costs of State government.
STATE OF ILLINOIS
OFFICE OF THE GOVERNOR
SCHEDULE OF DELEGATED APPROPRIATIONS - GENERAL REVENUE FUND
Fiscal Year 2010
-23-
2011
2010
2009
PA 96-0956
PA 96-0046,
PA 95-0731
PA 96-0042
APPROPRIATED FUNDS
General Revenue Fund - 001
Appropriations (Net of Transfers)
6,385,800$
6,385,800$
8,017,800$
Expenditures
Personal Services
-
4,219,141
4,319,377
State Employee Retirement
-
-
909,900
Social Security
-
307,031
315,529
Contractual Services
-
-
663,649
Travel
-
-
98,653
Commodities
-
-
61,073
Printing
-
-
31,710
Electronic Data Processing
-
-
271,690
Telecommunications
-
-
296,409
Repair & Maintenance
-
-
18,839
Operational Expenses
5,668,534
1,365,799
-
Ethnic & Other Special Events
-
-
44,739
Total Expenditures
5,668,534
5,891,971
7,031,568
Lapsed Balances
717,266$
493,829$
986,232$
Governor's Grant Fund - 947
Appropriations (Net of Transfers)
100,000$
100,000$
100,000$
Expenditures
Governor's Grant Fund
2,065
2,639
-
Lapsed Balances
97,935$
97,361$
100,000$
Grand Total - All Appropriated Funds
Appropriations (Net of Transfers)
6,485,800$
6,485,800$
8,117,800$
Expenditures
5,670,599
5,894,610
7,031,568
Lapsed Balances
815,201$
591,190$
1,086,232$
General Revenue Fund - 001 - State Comptroller
Governor's Salary
169,255$
177,412$
177,066$
Note1:FiscalYear2011expendituresandrelatedbalancesdonotreflectanyinterestpaymentsapprovedfor payment by the Office and submitted to the Comptroller for payment after August.
For the Fiscal Years Ended June 30,
STATE OF ILLINOIS
OFFICE OF THE GOVERNOR
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS,
EXPENDITURES AND LAPSED BALANCES
-24-
Building and
Land and Land
Building
Capital Lease
Total
Improvements
Improvements
Equipment
Assets
Balance, June 30, 2009
8,272,789$
41,100$
6,645,228$
1,579,704$
6,757$
Additions:
Purchases
23,409
-
-
15,116
8,293
Transfers In
14,775
-
11,561
3,214
-
Total Additions
38,184
-
11,561
18,330
8,293
Deletions and Adjustments:
Surplus
23,807
-
-
17,050
6,757
Transfers Out
1,928
-
-
1,928
-
Total Deletions
25,735
-
-
18,978
6,757
Balance, June 30, 2010
8,285,238
41,100
6,656,789
1,579,056
8,293
Additions:
Purchases
24,752
-
-
13,852
10,900
Transfers In
26,942
-
26,942
-
-
Total Additions
51,694
-
26,942
13,852
10,900
Deletions and Adjustments:
Surplus
124,294
-
-
124,294
-
Transfers Out
-
-
-
-
-
Total Deletions
124,294
-
-
124,294
-
Balance, June 30, 2011
8,212,638$
41,100$
6,683,731$
1,468,614$
19,193$
STATE OF ILLINOIS
OFFICE OF THE GOVERNOR
SCHEDULE OF CHANGES IN STATE PROPERTY
Note: The above schedule has been derived from Office records which have been reconciled to property reports submitted to the Comptroller.
For the Years Ended June 30,
-25-
2011
2010
2009
General Revenue Fund - 001
Miscellaneous
1,096$
24,809$
2,469$
Illinois Executive Mansion Trust Fund - 296
Proceeds from Private Event Activities
-
27
41,591
Governor's Grant Fund - 947
Donations
5,352
2,759
-
Total Cash Receipts - All Funds
6,448$
27,595$
44,060$
2011
2010
2009
Cash Receipts per Office Records
6,448$
27,595$
44,060$
Deposits in Transit, Beginning of Year
-
10
1,408
Deposits in Transit, End of Year
20
-
10
Receipts per Comptroller Records
6,428$
27,605$
45,458$
REMITTED TO THE STATE COMPTROLLER
For the Fiscal Years Ended June 30,
For the Fiscal Years Ended June 30,
STATE OF ILLINOIS
OFFICE OF THE GOVERNOR
COMPARATIVE SCHEDULE OF CASH RECEIPTS
RECONCILIATION SCHEDULE OF CASH RECEIPTS TO DEPOSITS
-26-
2011
2010
Amount
General Revenue Fund (001)
Personal Services
(1)
-$
4,219,141$
(4,219,141)$
(100)
%
Social Security
(1)
-
307,031
(307,031)
(100)
Operational Expenses
(2)
5,668,534
1,365,799
4,302,735
315
Governor's Grant Fund (947)
Governor's Grant Fund
2,065
2,639
(574)
(22)
Illinois Executive Mansion Trust Fund (296)
Mansion Expenses
25,245
29,382
(4,137)
(14)
(1)
(2)
STATE OF ILLINOIS
OFFICE OF THE GOVERNOR
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES
For the Two Years Ended June 30, 2011
Forfiscalyear2011,therewasnotaseparateappropriationmadeforPersonalServicesandSocialSecurityexpenditures.Therefore,allPersonalServicesandSocialSecurityspendingareincludedaspartof the appropriation for Operational Expenses.
Forfiscalyear2010,therewasaseparateappropriationmadeforPersonalServicesandSocialSecurityexpenditures.However,forfiscalyear2011appropriationsmadeforPersonalServicesandSocialSecurity expenditures were included in the appropriation for Operational Expenses.
%
A comparative schedule of significant variations in expenditures (greater than $10,000 and 15%) for the fiscal years ended June 30, 2011 and June 30, 2010 is shown below:
Fiscal Year Ended June 30
Increase/(Decrease)
-27-
2010
2009
Amount
General Revenue Fund (001)
Personal Services
4,219,141$
4,319,377$
(100,236)$
(2)
%
State Employee Retirement
(1)
-
909,900
(909,900)
(100)
Social Security
307,031
315,529
(8,498)
(3)
Contractual Services
(2)
-
663,649
(663,649)
(100)
Travel
(2)
-
98,653
(98,653)
(100)
Commodities
(2)
-
61,073
(61,073)
(100)
Printing
(2)
-
31,710
(31,710)
(100)
Electronic Data Processing
(2)
-
271,690
(271,690)
(100)
Telecommunications
(2)
-
296,409
(296,409)
(100)
Repair & Maintenance
(2)
-
18,839
(18,839)
(100)
Operational Expenses
(3)
1,365,799
-
1,365,799
100
Ethnic & Other Special Events
(2)
-
44,739
(44,739)
(100)
Governor's Grant Fund (947)
Governor's Grant Fund
2,639
-
2,639
100
Illinois Executive Mansion Trust Fund (296)
Mansion Expenses
(4)
29,382
49,449
(20,067)
(41)
STATE OF ILLINOIS
OFFICE OF THE GOVERNOR
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES
(Continued)
For the Two Years Ended June 30, 2010
%
A comparative schedule of significant variations in expenditures (greater than $10,000 and 15%) for the fiscal years ended June 30, 2010 and June 30, 2009 is shown below:
Fiscal Year Ended June 30
Increase/(Decrease)
-28-
All variations greater than $10,000 and 15% were determined to be significant.
(1)
(2)
(3)
(4)
STATE OF ILLINOIS
OFFICE OF THE GOVERNOR
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES (Continued)
TheMansionTrustFunddidnothostasmanyprivateeventsin2010assuppliesweredifficulttoobtainduetovendorsdiscontinuingdeliveriesofitemsrderedbecauseoftheState'sinabilitytotimelymakepayments for goods and services.
InFiscalYear2010,theOfficereceivedanOperationalExpenseslumpsumappropriationintowhichtheContractualServices,Travel,Commodities,Printing,Equipment,EDP,Telecommunications,Repairand Maintenance and Ethnic & other special events line items were combined.
For the Two Years Ended June 30, 2011
In fiscal year 2010, State Retirement was paid from the Operational Expenses line item.
Forfiscalyear2010,theseparatelineitemswerecombinedintooneOperationalExpenseslumpsumappropriation.AllContractual,Travel,Commodities,Printing,ElectronicDataProcessing,Telecommunications,Repairs&Maintenance,andEthnicandSpecialEventsexpendituresareincludedas part of this appropriation.
-29-
2011
2010
Amount
General Revenue Fund - 001
Miscellaneous
(1)
1,096$
24,809$
(23,713)$
(96)
%
Illinois Executive Mansion Trust Fund - 296
Proceeds from Private Event Activities
-
27
(27)
(100)
Governor's Grant Fund - 947
Donations
5,352
2,759
2,593
94
2010
2009
Amount
General Revenue Fund - 001
Miscellaneous
(1)
24,809$
2,469$
22,340$
905
%
Illinois Executive Mansion Trust Fund - 296
Proceeds from Private Event Activities
(2)
27
41,591
(41,564)
(100)
Governor's Grant Fund - 947
Donations
2,759
-
2,759
100
(1)
(2)
%
A comparative schedule of significant variations in receipts ($10,000 and 10%) for the fiscal years ended June 30, 2011, June 30, 2010, and June 30, 2009 is shown below:
STATE OF ILLINOIS
OFFICE OF THE GOVERNOR
ANALYSIS OF SIGNIFICANT VARIATIONS IN RECEIPTS
%
Thedecreasebetweenfiscalyears2009and2010wasduetofiscalyear2009beingthefirstfullyearinwhichtheOfficedidnotcollectuserfeesforevensheldattheExecutiveMansion.TheOfficeceasedcollecting these fees in December 2008 due to the State being slow to pay bills related to the events.
For the Two Years Ended June 30, 2011
Fiscal Year Ended June 30,
Increase/(Decrease)
Thedecreasefromfiscalyear2010to2011andtheincreasefromfiscalyear2009to2010wasduetoonelargerefundheldinescrowbyavendoruntilallconractshadexpired,allequipmentwasreturnedand all terms were completed.
-30-
Fiscal Year 2011 and Fiscal Year 2010
STATE OF ILLINOIS
OFFICE OF THE GOVERNOR
ANALYSIS OF SIGNIFICANT LAPSE PERIOD SPENDING
TheOffice’slapseperiodspendingof$476,220forfiscalyear2011and$208,729forfiscalyear2010asshownintheScheduleofAppropriations,ExpendituresandLapsedBalances,represented8.4%and3.5%ofthetotalexpenditures,respectively.TherewasnosignificantlapseperiodspendingforthetwoyearsendedJune30,2011 which exceeded twenty percent (20%) of the total expenditure line item.
For the Two Years Ended June 30, 2011
-31-
Agency Functions
Planning Program
STATE OF ILLINOIS
OFFICE OF THE GOVERNOR
AGENCY FUNCTIONS AND PLANNING PROGRAM
TheProgramStaffworksdirectlywiththegovernmentalunitssubjecttotheGovernor'sjurisdiction.TheyserveastheGovernor'sliaisonsanddealwithspecificoperatingproblems,resourceallocation,andpolicyobjectivesandalternatives.Theresultsandfindingsoftheireffortsareprioritizedandincorporatedintothebudgetaryprocess as resources permit.
Thebudgetaryprocessidentifiesvariousprogramsandissuestobeaddressedbyfiscalperiod,andalsomoreroutineStategovernmentoperatingconsiderations.Theresultofthisprocessisaformalprogramofobjectivesto be accomplished, which is subject to monitoring and revision throughout each fiscal period.
For the Two Years Ended June 30, 2011
TheGovernoristheChiefExecutiveOfficeroftheStateofIllinois.HisofficialdutiesaresetforthinSections8through13ofArticleVoftheIllinoisConstitutionandinnumerousstatutoryprovisions.Section8providesthat"theGovernorshallhavesupremeexecutivepowerandshallberesponsibleforthefaithfulexecutionofthelaws" of the State.
TheHonorablePatQuinnisthecurrentgovernorandwasswornintoofficeasthe41stGovernoroftheStateofIllinoistheeveningofJanuary29,2009,aftertheimpeachmentofGovernorRodBlagojevich.GovernorQuinnwas re-elected in November 2010 and was inaugurated on January 10, 2011.
TheGovernormaintainsdirectsupervisionovertheoperationofStateagencies,authorities,codedepartments,boards,commissions,councils,deputygovernors'offices,andtheGovernor'sOfficeofManagementandBudget.TheGovernornegotiateslegislativeissuesandstateaffairswithotherelectedconstitutionalofficersoftheExecutiveBranchoftheState,membersoftheGeneralAssemblyofIllinois,theNationalAdministrationofGovernors, and other governors.
TheOfficeengagesinbothlong-termandshort-termplanningonacontinuingbasis.LongerrangeplanningisprincipallyembodiedinongoingdiscussionswiththegovernmentalunitsunderthejurisdictionoftheGovernorandwithmemersofthelegislature.Shorterrangeplanningoccursintheannualbudgetprocessduringwhichthe Office functions in a review and advisory capacity to the Governor's Office of Management and Budget.
-32-
Function
2011
2010
2009
Executive Office
76
75
74
Executive Mansion
9
9
9
85
84
83
The following table, prepared from Office records, presents the average number of employees, by function for the fiscal years ended June 30,
For the Years Ended June 30,
STATE OF ILLINOIS
OFFICE OF THE GOVERNOR
AVERAGE NUMBER OF EMPLOYEES
-33-
