STATE OF ILLINOIS
COMMISSION ON GOVERNMENT FORECASTING AND ACCOUNTABILITY
COMPLIANCE EXAMINATION
For The Two Years Ended June 30, 2011
STATE OF ILLINOIS
COMMISSION ON GOVERNMENT FORECASTING AND ACCOUNTABILITY
COMPLIANCE EXAMINATION
For the Two Years Ended June 30, 2011
TABLE OF CONTENTS
Page
Agency Officials 1
Management Assertion Letter 2
Compliance Report
Summary 4
Accountants’ Report
Independent Accountants’ Report on State Compliance, on Internal
Control Over Compliance, and on Supplementary Information for
State Compliance Purposes 6
Schedule of Findings
Current Findings - State Compliance 9
Prior Findings Not Repeated 12
Supplementary Information for State Compliance Purposes
Summary 13
Fiscal Schedules and Analysis
Schedule of Appropriations, Expenditures and Lapsed Balances 14
Comparative Schedule of Net Appropriations, Expenditures
and Lapsed Balances 16
Schedule of Changes in State Property 17
Comparative Schedule of Cash Receipts 18
Reconciliation Schedule of Cash Receipts to Deposits Remitted
to the State Comptroller 18
Analysis of Significant Variations in Expenditures 19
Analysis of Significant Variations in Receipts 20
Analysis of Significant Lapse Period Spending 21
Analysis of Operations
Agency Functions and Planning Program 22
Average Number of Employees 24
Service Efforts and Accomplishments (Not Examined) 25
AGENCY OFFICIALS
COMMISSION ON GOVERNMENT FORECASTING AND ACCOUNTABILITY
Executive Director Mr. Daniel R. Long
Deputy Director Mr. Trevor J. Clatfelter
Fiscal Officer Ms. Victoria Copp
Agency office is located at:
703 Stratton Building
Springfield, IL 62706
1
2
SENATE
Jeffrey M. Schoenberg
Co-Chair
Michael Frerichs
Matt Murphy
Suzi Schmidt
Dave Syverson
Donne Trotter
EXECUTIVE DIRECTOR
Dan R. Long
State of Illinois
COMMISSION ON GOVERNMENT
FORECASTING AND ACCOUNTABILITY
703 Stratton Ofc. Bldg., Springfield, IL 62706
2171782-5320 Fax: 2171782-3513
http://www .ilga. gov /commission/cgfa2006/home. aspx
MANAGEMENT ASSERTION LETTER
Honorable William G. Holland
Auditor General
lies Park Plaza
740 East Ash
Springfield, IL 62703-3154
Dear Mr. Holland:
HOUSE
Patricia R. Bellock
Co-Chair
Elaine Nekritz
Raymond Poe
AI Riley
Mike Tryon
DEPUTY DIRECTOR
Trevor J. Clatfelter
March 9, 2012
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 Commission of Government Forecasting and Accountability
(Commission). 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 Commission'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 Commission has materially complied
with the assertions below.
A. The Commission 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 Commission 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 Commission has complied, in all material respects, with applicable laws and
regulations, including the State uniform accounting system, in its financial and
fiscal operations.
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D. State revenues and receipts collected by the Commission 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 Commission on
behalf of the State or held in trust by the Commission have been properly and
legally administered and the accounting and recordkeeping relating thereto is
proper, accurate, and in accordance with law.
DRL:dkb
S310 AG Management Assertion Letr
Yours very truly,
Government Forecasting and Accountability
Victoria Copp
Fiscal Officer
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 2 2
Repeated findings 2 1
Prior recommendations implemented
or not repeated 0 2
SCHEDULE OF FINDINGS
Item No. Page Description Finding Type
FINDINGS (STATE COMPLIANCE)
11-1 9 Property control weaknesses Significant Deficiency
and Noncompliance
11-2 11 Inadequate expenditure records Significant Deficiency
and Noncompliance
PRIOR FINDINGS NOT REPEATED
There were no prior year findings not repeated.
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EXIT CONFERENCE
The findings and recommendations appearing in this report were discussed with Agency
personnel at an exit conference on March 8, 2012. Attending were:
Commission on Government Forecasting and Accountability
Dan Long, Executive Director
Trevor Clatfelter, Deputy Director
Victoria Copp, Fiscal Officer
Lynnae Kapp, Network Administrator/Sr. Analyst
Brianna Jackson, Receptionist/Office Assistant
Office of the Auditor General
Jane Clark, Audit Manager
Stephanie Wildhaber, Audit Supervisor
Responses to the recommendations were provided by Dan Long, Executive Director in
correspondence dated March 8, 2012.
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SPRINGFIELD O F FICE:
ILES PARK PLAZA
740 EAST ASH • 62703-3 154
P HONE : 2 17n82-604 6
FAX : 2 17n85-8222 • T T Y: 888/26 1-288 7
C H ICAGO OFFICE:
M ICHAEL A. BILANDIC B LDG.· SUITE S-900
160 NORTH LASALLE · 6060 1-3 103
PHONE: 3 12/8 14-4000
FAX: 3 1 2/8 14 -4006
OFFICE OF T H E A U D ITOR G ENERAL
WILLIAM G. HOLLAND
INDEPENDENT ACCOUNT ANTS' REPORT ON STATE COMPLIANCE,
ON INTERNAL CONTROL OVER COMPLIANCE, AND ON
SUPPLEMENTARY INFORMATION FOR STATE COMPLIANCE PURPOSES
Honorable William G. Holland
Auditor General
State of Illinois
Compliance
We have examined the State of lllinois, Commission on Government Forecasting and
Accountability's (Commission) 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, 201 L The management of the Commission is responsible for compliance with
these requirements. Our responsibility is to express an opinion on the Commission's compliance
based on our examination.
A. The Commission 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 Commission 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 Commission has complied, in all material respects, with applicable laws and
regulations, including the State uniform accounting system, in its financial and fi scal
operations.
D. State revenues and receipts collected by the Commission are in accordance with
applicable laws and regulations and the accounting and recordkeeping o f such revenues
and receipts is fair, accurate and in accordance with law.
E. Money or negotiable securities or similar assets handled by the Commission on beha lf of
the State or held in trust by the Commission have been properly and legally administered
and the accounting and recordkeeping relating thereto is proper, accurate, and in
accordance with law.
INT ERNET A DDRESS: § UDITOR@MAIL.STAT E. IL.US
RECYCLED PAPER · SOYBEAN INKS
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 Commission's compliance with those requirements listed in the first
paragraph of this report and perfonning 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 Commission's compliance with
specified requirements.
In our opinion, the Commission 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.
However, the results of our procedures disclosed instances of noncompliance with the
requirements, which are required to be reported in accordance with criteria established by the
Audit Guide, issued by the Illinois Office of the Auditor General and which are described in the
accompanying schedule of findings as items 11-1 and 11-2.
Internal Control
Management of the Commission 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 Commission's internal control
over compliance with the requirements listed in the first paragraph of this report as a basis for
designing our examination procedures for the purpose of expressing our opinion on compliance
and to test and report on internal control over compliance in accordance with the Audit .Guide,
issued by the Illinois Office of the Auditor General, but not for the purpose of expressing an
opinion on the effectiveness of internal control over compliance. Accordingly, we do not
express an opinion on the effectiveness of the Commission'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
performing their assigned functions, to prevent, or detect and correct, noncompliance with the
requirements listed in the first paragraph of this report on a timely basis. A material weakness
over compliance is a deficiency, or combination of deficiencies, in internal control over
compliance, such that there is a reasonable possibility that material noncompliance with a
requirement listed in the first paragraph of this report will not be prevented, or detected and
corrected, on a timely basis.
Our consideration of internal control over compliance was for the limited purpose described in
the first paragraph of this section and was not designed to identify a11 deficiencies in internal
control over compliance that might be deficiencies, significant deficiencies, or material
weaknesses. We did not identify any deficiencies in internal control over compliance that we
consider to be material weaknesses, as detined above. However, we identified certain
deficiencies in internal control over compliance that we considered to be significant deficiencies
as described in the accompanying schedule of findings as items 11-1 and 11-2. A significant
deficiency in an entity's internal control over compliance is a deficiency, or a combination of
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deficiencies, in internal control over compliance that is Jess severe than a material weakness in
internal control over compliance, yet important enough to merit attention by those charged with
governance.
As required by the Audit Guide, immaterial findings excluded from this report have been
reported in a separate Jetter.
The Commission's responses to the findings identified in our examination are described in the
accompanying schedule of findings. We did not examine the Commiss ion's responses and,
accordingly, we express no opinion on the responses.
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 li sted 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 GeneraJ to the 2011 and
2010 Supplementary Information for State Compliance Purposes, except for Service Efforts and
Accomplishments on which we did not perform any procedures. However, we do not express an
opinion on the supplementary infom1ation.
We have not applied procedures to the 2009 Supplementary Information for State Compliance
Purposes, and accordingly, we do not express an opi nion 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.
~'L~xs~
BRUCE L. BULLARD, CPA
Director of Financial and Compliance Audits
March 9, 2012
8
STATE OF ILLINOIS
COMMISSION ON GOVERNMENT FORECASTING AND ACCOUNTABILITY
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2011
11-1. FINDING (Property control weaknesses)
The Commission on Government Forecasting and Accountability (Commission) did not
maintain sufficient controls over the recording and reporting of its State property. During
testing, we noted the following:
• The Commission’s property and equipment expenditures processed by the Office of the
Comptroller (Comptroller) during FY10 and FY11 did not reconcile to additions reported on
the Quarterly Reports of State Property (C-15). Property and equipment expenditures
totaling $134 during FY10 and $703 during FY11 were never recorded on the property
listing or C-15’s. The Statewide Accounting Management System (SAMS) Procedure
29.20.10 requires an agency to report all additions to each asset category that occurred
during the quarter being reported.
• One of two (50%) equipment additions tested, totaling $130, did not include shipping and
installation charges of $8 to the value of the equipment item. The Illinois Administrative
Code (44 Ill. Adm. Code 5010.240) states the purchase price of the equipment is the price of
the equipment delivered and installed, including delivery and installation costs, if any.
• One of eight (13%) C-15 reports prepared by the Commission and submitted to the
Comptroller incorrectly reported transfers of $41,869 as deletions. SAMS Procedure
29.20.10 defines transfers as items that have either been moved between agencies or within
an agency between property categories, including Central Management Services surplus
property.
• One of 14 (7%) equipment deletions tested, totaling $150, was reported to the Department
of Central Management Services (DCMS) on the Surplus Property Delivery Form at a value
of $80, resulting in an understatement of $70. Good business practices require an agency to
review all reported information for accuracy before submission.
Commission personnel stated the errors were due to oversight and clerical errors.
Failure to maintain accurate property control records increases the potential for fraud and
possible loss or theft of State property. Inaccurate property reporting reduces the reliability of
statewide property information. (Finding Code No. 11-1, 09-1, 07-1, 05-1)
In addition, during the prior examination period, the Commission included computer software
and licenses on its property control records, filed its FY08 Annual Real Property Utilization
Report 27 days late, did not include deletions in the proper period, did not file a surplus furniture
affidavit and did not submit its C-15s by the reporting deadlines. In the current examination
period, we noted during our testwork that computer software was removed from its property
9
STATE OF ILLINOIS
COMMISSION ON GOVERNMENT FORECASTING AND ACCOUNTABILITY
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2011
control records, the Annual Real Property Utilization Reports and C-15s were filed timely, and
deletions were reported in the proper period. In addition, they were not required to file a surplus
furniture affidavit for any items in our sample.
RECOMMENDATION
We recommend the Commission strengthen internal controls over the recording and reporting of
State equipment. Specifically, the Commission should ensure all equipment is accurately and
timely recorded on the Commission’s property records and reconcile its property reports and
records to the C-15s and Comptroller expenditure reports for property on a quarterly basis to
ensure completeness and accuracy of its property records.
COMMISSION RESPONSE
The Commission agrees with the finding that there were several clerical errors with regard to
property control. However, these errors occurred as a result of the Commission converting to
a fully automated property control system administered by the Legislative Information
Systems. As noted in the finding, many of the property control issues noted in previous
audits have been corrected. In addition, the items noted in this audit, to the extent possible,
have also been corrected.
10
STATE OF ILLINOIS
COMMISSION ON GOVERNMENT FORECASTING AND ACCOUNTABILITY
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2011
11-2. FINDING (Inadequate expenditure records)
The Commission on Government Forecasting and Accountability (Commission) did not
maintain accurate expenditure records. The Commission’s expenditure records did not agree
with the Illinois Office of the Comptroller’s (Comptroller) records for one of three (33%) and
one of one (100%) appropriation line items in FY10 and FY11, respectively. We noted
differences totaling $6,900.
In addition, the Commission did not properly complete the reconciliations of the Commission’s
expenditure records to those of the Comptroller. The expenditure balance per the agency and
the expenditure balance per the Comptroller were not recorded on the reconciliation. In
addition, the vouchers in transit recorded on the reconciliation did not resolve the difference
between the Comptroller expenditure amounts and the Commission’s expenditure amounts. A
proper reconciliation would have alerted the Commission to the discrepancies noted with their
records.
The Statewide Accounting Management System (SAMS) Procedures 11.40.20 requires each
agency reconcile appropriation expenditures monthly and notify the Comptroller of
irreconcilable differences. In addition, the Fiscal Control and Internal Auditing Act (30 ILCS
10/3001) states all State agencies shall establish and maintain a system, or systems, of internal
fiscal and administrative controls, which shall provide assurance that revenues, expenditures,
and transfers of assets, resources, or funds applicable to operations are properly recorded and
accounted for to permit the preparation of accounts and reliable financial and statistical reports
and to maintain accountability over the State’s resources.
Commission personnel stated this was the result of the extended lapse period spending and the
failure to perform reconciliations over the extended period of time.
Failure to maintain accurate Commission records and failure to properly complete
reconciliations impairs the agency’s ability to identify possible errors and reduces the usefulness
and reliability of financial information. (Finding Code No. 11-2, 09-2)
RECOMMENDATION
We recommend the Commission correct errors in records to ensure accurate accounting records
are maintained. Additionally, we recommend the Commission properly complete
reconciliations of its accounting records to those of the Comptroller each month.
COMMISSION RESPONSE
We agree.
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STATE OF ILLINOIS
COMMISSION ON GOVERNMENT FORECASTING AND ACCOUNTABILITY
PRIOR FINDINGS NOT REPEATED
For the Two Years Ended June 30, 2011
There were no prior year findings not repeated.
12
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 Appropriations, Expenditures and Lapsed Balances
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
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 the auditors have applied certain
limited procedures as prescribed by the Audit Guide as adopted by the Auditor General, except
for information on the Service Efforts and Accomplishments on which they did not perform any
procedures. However, the accountants do not express an opinion on the supplementary
information.
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STATE OF ILLINOIS
COMMISSION ON GOVERNMENT FORECASTING AND ACCOUNTABILITY
SCHEDULE OF APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES
For The Fiscal Year Ended June 30, 2011
Approximate
Lapse Period Approximate
Appropriations Expenditures Approximate Balances
P.A. 96 - 0956 (Net of Expenditures July 1 to Total Lapsed
Fiscal Year 2011 Transfers) Through June 30 August 31 Expenditures August 31
General Revenue Fund - 001
Personal Services for Non-Bargaining Unit Employees $ 0 $ 0 $ 0 $ 0 $ 0
State Contributions to Social Security for
Non-Bargaining Unit Employees 0 0 0 0 0
Operational Expenses 6,932,900 1,877,203 57,564 1,934,767 4,998,133
Total Fiscal Year 2011 $ 6,932,900 $ 1,877,203 $ 57,564 $ 1,934,767 $ 4,998,133
Note 1: Appropriations, expenditures, and lapsed balances were obtained from the State Comptroller and have been reconciled to Agency records.
Note 2: Expenditure amounts are vouchers approved for payment by the Agency and submitted to the State Comptroller for payment to the vendor.
Note 3: Approximate lapse period expenditures do not include interest payments approved for payment by the Agency and submitted to the Comptroller after August.
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STATE OF ILLINOIS
COMMISSION ON GOVERNMENT FORECASTING AND ACCOUNTABILITY
SCHEDULE OF APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES
For The Fiscal Year Ended June 30, 2010
Lapse Period
Appropriations Expenditures Balances
P.A. 96 - 0042 (Net of Expenditures July 1 to Total Lapsed
FISCAL YEAR 2010 Transfers) Through June 30 December 31 Expenditures December 31
General Revenue Fund - 001
Personal Services for Non-Bargaining Unit Employees $ 796,600 $ 774,544 $ 0 $ 774,544 $ 22,056
State Contributions to Social Security for
Non-Bargaining Unit Employees 61,000 59,255 0 59,255 1,745
Operational Expenses 6,075,300 1,050,924 33,279 1,084,203 4,991,097
Total Fiscal Year 2010 $ 6,932,900 $ 1,884,723 $ 33,279 $ 1,918,002 $ 5,014,898
Note: Appropriations, expenditures, and lapsed balances were obtained from Agency records and reconciled to records of the State Comptroller.
15
STATE OF ILLINOIS
COMMISSION ON GOVERNMENT FORECASTING AND ACCOUNTABILITY
For the Fiscal Years Ended June 30,
Fiscal Year
2011 2010 2009
General Revenue Fund - 001 P.A. 96 - 0956 P.A. 96 - 0042 P.A. 95 - 0731
Appropriations
(Net of Transfers) ` $ 6 ,932,900 $ 6 ,932,900 $ 7 ,065,075
Expenditures
Personal Services $ 0 $ 0 $ 7 91,228
Employee Retirement Contributions Paid by Employer 0 0 30,047
State Contribution to State Employees' Retirement System 0 0 5,379,089
State Contributions to Social Security 0 0 58,597
Contractual Services 97,274
Travel 0 0 6,789
Commodities 0 0 2,734
Printing 0 0 4,593
Equipment 0 0 780
Electronic Data Processing 2,405
Telecommunications 0 0 6,700
Lump Sums - Costs associated with the assumption
of duties of the Pension Laws Commission 0 0 183,024
Personal Services for Non-Bargaining Unit Employees 0 774,544 0
State Contributions to Social Security for
Non-Bargaining Unit Employees 0 59,255 0
Operational Expenses 1,934,767 1,084,203 0
Total Expenditures $ 1 ,934,767 $ 1 ,918,002 $ 6 ,563,260
Lapsed Balances $ 4 ,998,133 $ 5 ,014,898 $ 5 01,815
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES
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Balance at July 1, 2009 $ 218,061
Additions 13,146
Deletions 0
Net Transfers (41,869)
Balance at June 30, 2010 $ 189,338
Balance at July 1, 2010 $ 189,338
Additions 8,734
Deletions (30,212)
Net Transfers 0
Balance at June 30, 2011 $ 167,860
STATE OF ILLINOIS
COMMISSION ON GOVERNMENT FORECASTING & ACCOUNTABILITY
SCHEDULE OF CHANGES IN STATE PROPERTY
For the Two Years Ended June 30, 2011
Note: The above schedule has been derived from Agency records which have been reconciled to
property reports submitted to the Office of the Comptroller.
17
2011 2010 2009
General Revenue Fund-001
Jury Duty $ 0 $ 37 $ 0
Prior Year Refunds 0 4,245 0
Total Receipts $ 0 $ 4,282 $ 0
2011 2010 2009
General Revenue Fund-001
Receipts per Commission Records $ 0 $ 4,282 $ 0
Add: Deposits in Transit, Beginning of Year 0 0 0
Less: Deposits in Transit, End of Year 0 0 0
Deposits Recorded by the Comptroller $ 0 $ 4,282 $ 0
STATE OF ILLINOIS
COMMISSION ON GOVERNMENT FORECASTING AND ACCOUNTABILITY
COMPARATIVE SCHEDULE OF CASH RECEIPTS
For the Fiscal Year Ended June 30,
For the Fiscal Year Ended June 30,
RECONCILIATION OF CASH RECEIPTS
TO DEPOSITS REMITTED TO THE STATE COMPTROLLER
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STATE OF ILLINOIS
COMMISSION ON GOVERNMENT FORECASTING AND ACCOUNTABILITY
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES
For the Two Years Ended June 30, 2011
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES BETWEEN FISCAL
YEARS 2011 AND 2010
General Revenue Fund - 001
For Fiscal Year 2011, the General Assembly changed the appropriation process for operating
expenses that were paid from the General Fund. The Commission on Government Forecasting
and Accountability received a lump sum appropriation for operational expenses, including
personal services expenditures, rather than individual appropriations designated for specific
purposes.
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES BETWEEN FISCAL
YEARS 2010 AND 2009
General Revenue Fund - 001
For Fiscal Year 2010, the General Assembly changed the appropriation process for operating
expenses that were paid from the General Revenue Fund. The Commission on Government
Forecasting and Accountability received a lump sum appropriation for operational expenses, not
including personal service expenditures, rather than individual appropriations designated for
specific purposes.
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STATE OF ILLINOIS
COMMISSION ON GOVERNMENT FORECASTING AND ACCOUNTABILITY
ANALYSIS OF SIGNIFICANT VARIATIONS IN RECEIPTS
For the Two Years Ended June 30, 2011
General Revenue Fund – 001
The Commission on Government Forecasting and Accountability (Commission) receives
minimal receipts. The receipts consist of refunds and reimbursement for jury duty. These
receipts are expected to fluctuate between fiscal years. The Commission received two receipts
for jury duty and two refunds for a salary refund and overpayment to vendor during Fiscal Year
2010. There were no receipts collected by the Commission in Fiscal Year 2009 or Fiscal Year
2011.
20
STATE OF ILLINOIS
COMMISSISON ON GOVERNMENT FORECASTING AND ACCOUNTABILITY
ANALYSIS OF SIGNIFICANT LAPSE PERIOD SPENDING
For the Two Years Ended June 30, 2011
There was no significant lapse period spending noted during FY11 or FY10.
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STATE OF ILLINOIS
COMMISSION ON GOVERNMENT FORECASTING AND ACCOUNTABILITY
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2011
AGENCY FUNCTIONS AND PLANNING PROGRAM
Commission Functions
The Commission on Government Forecasting and Accountability (Commission) was created under
the Commission on Government Forecasting and Accountability Act (25 ILCS 155/1 et seq.) as a
legislative support agency. The Commission is a bipartisan, joint legislative commission that
provides the General Assembly with information relevant to the Illinois economy, taxes, and other
sources of revenue and debt obligations of the State.
The Commission’s statutory requirements include:
• Preparation of annual revenue estimates with periodic updates
• Analysis of the fiscal impact of revenue bills
• Preparation of “State Debt Impact Notes” on legislation which would appropriate bond
funds or increase bond authorization
• Periodic assessment of capital facility plans
• Annual estimates of public pension funding requirements and preparation of pension
impact notes
• Annual estimates of the liabilities of the State’s group health insurance program and
approval of contract renewals promulgated by the Department of Central Management
Services
• Administration of the State Facility Closure Act
• Report to the General Assembly on economic trends in relation to long-rang planning
and budgeting; and to study and make such recommendations as it deems appropriate on
local and regional economic and fiscal policies and on federal fiscal policy as it may
affect Illinois.
The Commission is co-chaired by Senator Jeffrey Schoenberg and Representative Patricia
Bellock. The Commission members at June 30, 2011 were:
Senate House
Jeffrey Schoenberg – Co-Chair Patricia Bellock – Co-Chair
Michael Frerichs Kevin McCarthy
Matt Murphy Elaine Nekritz
Suzi Schmidt Raymond Poe
Dave Syverson Al Riley
Donne Trotter Michael Tryon
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Commission Planning
The Commission’s objectives are defined by statute and its main activity is to study information
relevant to the Illinois economy, taxes, and other sources of revenue and debt obligations of the
State. The Commission reports its findings to the General Assembly by publishing various
reports each year. The Director and Deputy Director meet regularly with the Revenue Unit Chief
and the Pension Unit Chief to discuss State revenue projections, pension funding, and other
economic issues they are required to address in their statutory functions. Commission meetings
are held to discuss and review issues the Commission is required to report on along with other
issues that have or could have an economic impact on the State.
23
STATE OF ILLINOIS
COMMISSION ON GOVERNMENT FORECASTING AND ACCOUNTABILITY
AVERAGE NUMBER OF EMPLOYEES
For the Years Ended June 30,
AVERAGE NUMBER OF EMPLOYEES
The following table, prepared from Agency records, presents the average number of employees,
by function, for the Fiscal Years ended June 30,
Function 2011 2010 2009
Executive Director 1 1 1
Deputy Director 1 1 1
Administrative & Clerical 3 3 3
Revenue Analysts 5 5 5
Pension Analysts 3 3 3
Total average full-time employees 13 13 13
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STATE OF ILLINOIS
COMMISSION ON GOVERNMENT FORECASTING AND ACCOUNTABILITY
SERVICE EFFORTS AND ACCOMPLISHMENTS (Not Examined)
For the Two Years Ended June 30, 2011
The Commission on Government Forecasting and Accountability (Commission) is mandated per
25 ILCS 155 to report to the General Assembly information necessary for the State’s long-range
planning and budgeting. This results in several reports on various economic issues throughout
the year. The Commission also publishes special topic reports that have or could have an impact
on the economic well being of Illinois. Below is a list of all reports published during the
examination period and the corresponding publication date:
Report/Publication Name Date Published
Monthly Revenue Briefing Monthly
FY 2011 Capital Plan Analysis April, 2010
FY 2012 Capital Plan Analysis April, 2011
FY 2011 Report of Liabilities of State Employees Group Insurance March, 2010
FY 2012 Report of Liabilities of State Employees Group Insurance March, 2011
FY 2011 Economic & Revenue Forecast & Updated FY 2010
Revenue Estimate
March, 2010
FY 2012 Economic & Revenue Forecast & Updated FY 2011
Revenue Estimate
March, 2011
Wagering in Illinois (Update) September, 2009
Wagering in Illinois (2010 Update) September, 2010
Gaming in Illinois (Video, Current, Potential Impact Video Gaming on
Racetracks)
December, 2009
Sales Taxes in Illinois May, 2010
Property Taxes in Illinois: 2009 Update December, 2009
GAAP Report (FY 2011) March, 2010
Illinois National Rankings in State Government Financing 2010
Update May, 2010
Service Taxes: 2009 Update August, 2009
Service Taxes: 2011 Update April, 2011
FY 2010 Budget Summary September, 2009
FY 2011 Budget Summary September, 2010
3-Year Budget Forecast: FY 2012-FY 2014 April, 2011
State of Illinois Forecast February, 2010
State of Illinois Forecast February, 2011
Illinois Tax Incentives July, 2009
Employment and Wages in Illinois September, 2010
Prepared by MERCER for CGFA: Retiree Healthcare Contribution May, 2011
Directory of the Illinois Public Retirement Systems/Pension Funds March, 2010
IL Public Retirement Systems Chicago, Cook County & IL Municipal
Retirement Systems January, 2010
Report on the Financial Condition of Chicago, Cook County & IL November, 2010
25
STATE OF ILLINOIS
COMMISSION ON GOVERNMENT FORECASTING AND ACCOUNTABILITY
SERVICE EFFORTS AND ACCOMPLISHMENTS (Not Examined)
For the Two Years Ended June 30, 2011
Municipal Retirement Systems
Report on the Financial Condition of the IL State Retirement Systems
(financial condition as of June 30, 2009)
March, 2010
Report on the Financial Condition of the IL State Retirement Systems
(financial condition as of June 30, 2010)
March, 2011
Pension Modernization Task Force November, 2009
Teachers’ Retirement Insurance Program (TRIP) & College Insurance
(CIP)
July, 2009
Pension Modernization Task Force November, 2009
Fiscal Analysis of Downstate Police/Fire Pension Funds in Illinois December, 2009
Report on the Appropriateness of the 90% Funding Target of P.A. 88-
593
June, 2011
The Commission prepares a written State Debt Impact Note in relation to any new legislative bill
which proposes to increase or add new long-term debt authorization, or would require, through
appropriation, the use of bond financed funds. The Commission prepared 45 and 65 Debt Impact
Notes during FY10 and FY11, respectively.
The Commission prepares Pension Impact Notes (PIN’s) on any legislative bill pertaining to
pensions and related retirement and disability benefits. The Commission reviews and makes
recommendations on proposed changes to those laws and practices and reports the results to the
General Assembly. Below is a summary of the number of PIN’s prepared for the fiscal years
under examination and the number of bills that have become law:
Fiscal Year Number of PIN’s Prepared Number of Bills that became
Law
2010 140 27
2011 139 29
26
