FY11-Agriculture-Comp-Full

              STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
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
DEPARTMENT OF AGRICULTURE
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......................................................................................... 22
Supplementary Information for State Compliance Purposes
Summary......................................................................................................................... 23
Fiscal Schedules and Analysis
Schedule of Expenditures of Federal Awards
Year Ended June 30, 2011 ...................................................................................... 25
Year Ended June 30, 2010 ...................................................................................... 26
Notes to Schedules of Expenditures of Federal Awards............................................ 27
Schedule of Appropriations, Expenditures and Lapsed Balances
Fiscal Year 2011 .... ......... .. .... ........ ............... ........ ................. .......... ........ ................ 29
Fiscal Year 2010 ..................................................................................................... 31
Comparative Schedule of Net Appropriations, Expenditures and Lapsed Balances
By Object ................................................................................................................ 33
Comparative Schedule of Net Appropriations, Expenditures and Lapsed Balances
By Fund................................................................................................................... 52
Comparative Schedule of Receipts, Disbursements and Fund Balance (Cash Basis)
-Locally-Held Funds.............................................................................................. 54
Schedule of Changes in State Property...................................................................... 56
Comparative Schedule of Cash Receipts................................................................... 57
Reconciliation Schedule of Cash Receipts to Deposits Remitted to the State
Comptroller
Year Ended June 30, 2011 ................................................................................... 60
Year Ended June 30, 2010 ................................................................................... 61
Analysis of Significant Variations in Expenditures................................................... 62
Analysis of Significant Variations in Receipts.......................................................... 67
Analysis of Significant Lapse Period Spending ... ...... ... .... .... ..... ....... ..... ..... ............ .. 69
Analysis of Accounts Receivable............................................................................... 72
Schedule oflndirect Cost Reimbursements (Not examined)..................................... 74
Analysis of Operations
Agency Functions and Planning Program.................................................................. 75
Average Number of Employees................................................................................. 78
Emergency Purchases................................................................................................. 79
Memorandums of Understanding (Not examined).................................................... 80
Service Efforts and Accomplishments (Not examined)............................................. 81
Executive Director
Chief Fiscal Officer
General Counsel
Chief Internal Auditor
STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
COMPLIANCE EXAMINATION
For the Two Years Ended June 30, 2011
AGENCY OFFICIALS
Mr. Robert F. Flider, Acting (2/15/12 - Current)
Mr. H.W. Devlin, Acting (12/17111 - 2/14/12)
Mr. James Larkin, Acting (10/19/11- 12/16/11)
Mr. Thomas Jennings (10/8/08- 10/18/11)
Ms. Laura A. Lanterman
Ms. Shari West (11/3/11 -Current)
Ms. Shari West, Acting (4/1/11 - 1112/11)
Mr. Dominic Saebeler (111/10- 3/31/11)
Ms. Margaret Vandijk (6/1/09- 12/31/09)
Mr. Ted Tracey, Acting (8/111 0 - Current)
Department offices are located at:
State Fairgrounds
801 E. Sangamon Ave.
Springfield, IL 62702
1
DJinots·
A~ciilture
Office of the Director
Pat Quinn, Governor
Robert F. Flider, Acting Director
State Fairgrounds P.O. Box 19281 Springfield, IL 62794-9281 217n82-2172 TDD 217/524-6858 Fax 2!7n85-4505
STATE COMPLIANCE EXAMINATION
MANAGEMENT ASSERTION LETTER
March 20, 2012
SikichLLP
3201 West White Oaks Drive, Suite 102
Springfield, IL 62704
Ladies and Gentlemen:
We are responsible for the identification of, and compliance with, all aspects of laws,
regulations, contracts, or grant agreements that could have a material effect on the operations of
the State oflliinois, Department of Agriculture (Department). 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 Department'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 Department has
materially complied with the assertions below.
A. The Deparbnent 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 Department 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 Department has complied, in all material respects, with applicable laws and
regulations, including the State unifonn accounting system, in its financial and fiscal
operations.
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D. State revenues and receipts collected by the Department 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 Department on behalf
of the State or held in trust by the Department have been properly and legally
administered, and the accounting and recordkeeping relating thereto is proper, accurate
and in accordance with law.
Yours very truly,
Illinois Department of Agriculture Ybd£c&w' Mr. Robert F. Flider, Acting Director
Ms. Shari West, General Cotu1sel
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STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
COMPLIANCE EXAMINATION
For the Two Years Ended June 30, 2011
COMPLIANCE REPORT
SUMMARY
The compliance testing performed during this examination was conducted in accordance with
Government Auditing Standards and in accordance with the Illinois State Auditing Act.
ACCOUNTANTS' REPORT
· The Independent Accountants' Report on State Compliance, on Internal Control Over
Compliance and on Supplementary Information for State Compliance Purposes does not contain
scope limitations, disclaimers, or other significant non-standard language.
SUMMARY OF FINDINGS
Number of
Findings
Repeated findings
Current Report
7
3
Prior recommendations implemented or
not repeated 4
SCHEDULE OF FINDINGS
FINDINGS (STATE COMPLIANCE)
Item No. Page Description
11-1 9 Inadequate controls over State property
11-2 11 Internal control weaknesses over reporting federal
cost information
Prior Report
7
4
4
Finding Type
Noncompliance
and Significant
Deficiency
Noncompliance
and Significant
Deficiency
11-3 13 Failure to properly complete locally held fund reports Noncompliance
and Significant
Deficiency
4
Item No. Page Description Finding Type
11-4 15 Disaster contingency plan for computer systems not Noncompliance
adequate and Significant
Deficiency
11-5 17 Inadequate controls over State vehicles Noncompliance
and Significant
Deficiency
11-6 19 Nonperformance of certain rules and regulations of Noncompliance
the Illinois Noxious Weed Law
11-7 21 Failure to report collateral as part of the year-end Noncompliance
GAAP reporting process and Significant
Deficiency
PRIOR FINDINGS NOT REPEATED
Item No. Page Description
A. 22 Obsolete provision of State statute not eliminated
B. 22 Untimely reporting of accidents on State vehicles
c. 22 Failure to comply with the minimum mileage usage
per month for new and leased vehicles
D. 22 Failure to collect penalty fines
EXIT CONFERENCE
The Department waived an exit conference in correspondence dated March 9, 2012.
Responses to the recommendations were provided by Laura Lanterman in correspondence dated
March 19, 2012.
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~Sikich.
Certified Public Accountants & Business Advisors
Members of American Institute of
Certified Public Accountants
3201 West White Oaks Drive, Suite 102 • Springfield, IL 62704
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 Illinois
Compliance
As Special Assistant Auditors for the Auditor General, we have examined the State of Illinois,
Department of Agriculture's (Department) 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 Department is responsible for
compliance with these requirements. Our responsibility is to express an opinion on the
Department's compliance based on our examination.
A. The Department 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 Department 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 Department 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 Department 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 Department on behalf
of the State or held in trust by the Department have been properly and legally
administered and the accounting and recordkeeping relating thereto is proper,
accurate, and in accordance with law.
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We conducted our examination in accordance with attestation standards established by the
American Institute of Certified Public Accountants; the standards applicable to attestation
engagements contained in Government Auditing Standards issued by the Comptroller General of
the United States; the Illinois State Auditing Act (Act); and the Audit Guide as adopted by the
Auditor General pursuant to the Act; and, accordingly, included examining, on a test basis,
evidence about the Department'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 Department's compliance with
specified requirements.
In our opinion, the Department 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 through 11-7.
Internal Control
Management of the Department 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 Department'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 Department'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 all deficiencies in internal
control over compliance that might be deficiencies, significant deficiencies, or material
weaknesses. We did not identify any deficiencies in internal control over compliance that we
consider to be material weaknesses, as defined above. 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 through 11-5 and 11-7. A
significant deficiency in an entity's internal control over compliance is a deficiency, or a
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combination of deficiencies, in internal control over compliance that is less 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 letter to your office.
The Department's responses to the findings identified in our examination are described in the
accompanying schedule of findings. We did not examine the Department'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 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 2010 and
the 2011 Supplementary Information for State Compliance Purposes, except for information on
the Schedule of Indirect Cost Reimbursements, Memorandums ofUnderstanding, 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, and Department management, and
is not intended to be and should not be used by anyone other than these specified parties.
Springfield, Illinois
March 20, 2012
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11-1 FINDING: (Inadequate controls over State property)
The Illinois Department of Agriculture (Department) did not exercise adequate controls
over State property.
During our testing, we noted the following:
• One of25 (4%) property items tested, totaling $2,962, was not located.
• One of25 (4%) items was not recorded at the proper value on the property listing.
The value of the asset was reduced by the amount of a trade-in allowance,
resulting in the asset's cost being understated by $14,000 on the Department's
property control records.
• 165 items totaling $96,969 were reported as lost or stolen on the fiscal year 2010
and fiscal year 2011 Physical Inventory Report submitted to the Department of
Central Management Services. This amount represents 7% of the $1,356,612 of
total property deletions reported by the Department during the audit period.
The State Property Control Act (30 ILCS 605/6.02) requires the Department to
maintain a permanent record of all items of property under its jurisdiction and control.
The Statewide Accounting Management System (SAMS) (Procedure 29.10.10)
provides agencies with guidance on how to maintain such records and states that
detail records are to be organized by major asset category and include the following
information for each asset: Cost (or other value); function and activity; reference to
acquisition source document; location; and date, method and authorization of
disposition. This list is not exhaustive.
In addition, the Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires
all State agencies to establish and maintain a system, or systems, of internal fiscal and
administrative controls, which shall provide assurance that: funds, property, and other
assets and resources are safeguarded against waste, loss, unauthorized use, and
misappropriation.
Department officials stated missing items are primarily a result of the constant shift of
aging computer hardware within the Department and with other State agencies
without the proper paperwork being completed. Improperly reducing the value of the
new asset by the trade-in allowance was due to the employee's unfamiliarity with the
proper SAMS procedure when trading-in vehicles.
Failure to maintain adequate control over State property is in noncompliance with the
State Property Control Act, increases the risk of equipment loss or theft occurring
without detection, and may result in inaccurate property reporting. (Finding Code No.
11-1 ' 09-1 ' 07-1)
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RECOMMENDATION:
We recommend the Department strengthen its controls over State property to
minimize loss or theft of items and to ensure their proper recording.
DEPARTMENT RESPONSE:
The Agency agrees with the finding and will strengthen its controls over State
property to minimize loss or theft of items and to ensure their proper recording.
10
11-2 FINDING: (Internal control weaknesses over reporting federal cost
information)
The Illinois Department of Agriculture (Department) did not have a formalized
methodology to document various federal expenditures reported to the Office of the
Comptroller (Comptroller) as part of the year-end reporting process for the statewide
single audit.
During the testing of federal expenditures as reported on Forms SC0-563, SC0-567 and
SC0-568, we noted the following discrepancy between amounts reported and
supporting documentation provided by the Department:
• On the SC0-563 for Fund 826 at June 30,2011, we noted one error resulting in an
overall understatement of expenses by $91,000.
We also noted the documentation for the federal GAAP reporting forms was very
decentralized and maintained by various program personnel throughout the
Department. There was no formal methodology to prepare and document federal
reporting forms on a Department wide basis. GAAP Reporting Package instructions
are specified in the Statewide Accounting Management System (SAMS) Manual,
Chapter 27.
The Statewide Accounting Management System (SAMS) (Procedure 27.10.10)
requires State agencies to prepare accurate financial reports (GAAP Reporting
Packages) for each of their funds to assist in the annual preparation of the statewide
financial statements and the statewide single audit. Furthermore, good business
practices holds management responsible for adopting sound accounting policies and
for establishing and maintaining internal controls that will, among other things,
initiate, record, process, and report financial data reliably and consistently.
Department management stated that the lack of formalized methodology to document
federal expenditures is a result of the lack of similarity between the various bureaus'
and even programs' cooperative agreements and the requirements for reporting. Each
bureau documents its own federal expenditures based on its programs' and
cooperative agreements' requirements.
As a result of a lack of formalized methodology to document federal expenditures, it
was difficult to obtain documentation and a discrepancy was noted. Although this
difference was not significant, the lack of a formalized system to document the
reporting of federal expenditures to the Comptroller could lead to errors that could be
material and increases the time frame for identifying federal expenditures. (Finding
Code No. 11-2)
11
RECOMMENDATION:
We recommend the Department implement a formalized methodology to document
federal expenditures reported to the Office of the Comptroller.
DEPARTMENT RESPONSE:
The Agency agrees with the finding and will implement a formalized methodology to
document federal expenditures reported to the Office of the Comptroller.
12
11-3 FINDING: (Failure to properly complete locally held fund reports)
The Illinois Department of Agriculture (Department) did not properly complete the
quarterly "Report of Receipts and Disbursements for Locally Held Funds" (Form C-
17) submitted to the Office of the Comptroller (Comptroller) for two Department
funds.
We reviewed the eight quarterly C-17s submitted to the Comptroller for fiscal years
2010 and 2011 for 7 of 13 (54%) of the Department's locally held funds. We noted the
following:
• Eight of 8 ( 1 00%) quarterly C-17 cash balances related to the Carcass Evaluation
Fund- 1218 did not equal the cash balance in the Department's accounting records.
The amount of the differences in the balances ranged from $5,468 to $6,666.
• The receipts and disbursements reported in the C-17's for the Carcass Evaluation
Fund - 1218 are accumulated manually, leaving no documentation trail to support
the amounts reported.
• The reconciliations for the Carcass Evaluation Fund - 1218 noted $1,105 in
outstanding checks that have been outstanding for at least 7 years.
• Two of8 (25%) quarterly C-17 cash balances related to the Agricultural Products
Promotional Fund- 1114 did not equal the cash balance in the Department's
accounting records. The amount of the differences in the balances ranged from $250
to $1,230.
The Statewide Accounting Management System (SAMS) (Procedure 33.13.1 0)
requires each agency to submit accurate quarterly reports of receipts and
disbursements of all locally held funds to the Comptroller's office via the "Report of
Receipts and Disbursements for Locally Held Funds."
The Uniform Disposition of Unclaimed Property Act (Act) (765 ILCS 1025/8.1)
states all debts owed, entrusted funds or other property held by the State or by a State
agency shall be presumed abandoned if the property (debt owed) has remained
unclaimed for 7 years. Debts owed would consist of checks written from the
Department's locally held bank accounts that are still outstanding for a period of 7
years. The Act (765 ILCS 1025/11) further requires the Department to remit all
abandoned property to the State Treasurer by November 1 of each year as of June 30.
Department officials stated the errors in the Carcass Evaluation Fund C-17 reports
were due to a lack of understanding on the part of the employee preparing the reports.
The errors in the Agricultural Products Promotional Fund were due to a returned
check that was not reflected in the C-17. The unclaimed property that was not turned
over to the Treasurer in fiscal year 2011 was due oversight.
It is important to properly report locally held funds to the Comptroller as they are not
subject to appropriation and are held outside the State Treasury. The Comptroller's
13
Locally Held Fund Reporting System's major function is to capture cash receipt and
disbursement information on a quarterly basis in order to provide a more
comprehensive fiscal base for the State of Illinois. Failure to provide accurate
quarterly reports prevents the Comptroller from maintaining accurate year-to-date
receipts and disbursements of locally held funds. Further, noncompliance with the
Uniform Disposition of Unclaimed Property Act results in the Department not
providing the opportunity for those that are owed money from the various locally held
bank accounts to have the opportunity to claim and collect those amounts. (Finding
Code No. 11-3)
RECOMMENDATION:
We recommend the Department accurately and consistently prepare quarterly C-17s
based on balances reported on the Department's accounting records and implement
procedures to ensure compliance with the Uniform Disposition of Unclaimed
Property Act.
DEPARTMENT RESPONSE:
The Agency agrees with the finding and will ensure that C-1 7' s are completed
accurately and compliance with the Uniform Disposition of Unclaimed Property Act.
14
11-4 FINDING: (Disaster contingency plan for computer systems not adequate)
The Illinois Department of Agriculture (Department) did not provide adequate
planning for the recovery of its applications and data. Additionally, recovery testing of
the applications was not performed during the audit period.
The Department carries out its daily operations through the use of Information
Technology (In. Computer systems that support the Department's mission include the
General Permit, Warehouses, and Fair Management Systems.
Many of the Department's IT functions were consolidated into the Department of
Central Management Services (DCMS). As a result, the Department and DCMS have a
shared responsibility over disaster contingency planning; however, the Department has
the ultimate responsibility to ensure it has the capability to recover its applications and
data.
During our review, the Department provided a copy of the Illinois Department of
Agriculture IT Disaster Plan Policies and Procedures (Plan). The Plan was basically the
same template that had been provided in the previous audit and did not include detailed
information regarding the IT environment, applications and data recovery procedures, or
the responsibilities ofDCMS.
Information technology guidance (including the National Institute of Standards and
Technology and Government Accountability Office) endorse the formal development
and testing of disaster recovery plans. Tests of disaster recovery plans (and the
associated documentation of the test results) verify that the plan, procedures and
resources provide the capability to recover critical systems within the required
timeframe.
Department management stated the agency believed its plan was effective and was
not aware of the need to modify it to address the relationship between the agency and
DCMS in the IT roles.
The lack of an adequate and tested disaster contingency plan leaves the Department
exposed to the possibility of major disruptions of services. A comprehensive test of the
plan across all platforms utilized will assist management in identifying weaknesses to
ensure recovery procedures are adequate in the event of a disaster. Continuous reviews
and tests of plans would help management ensure the plans are appropriately modified
as the Department's computing environment and disaster recovery needs change.
(Finding Code No. 11-4, 09-2, 07-3, 05-6, 03-2)
15
RECOMMENDATION:
We recommend the Department formally communicate to DCMS its recovery
requirements, and establish and document guidelines that outline both the Department's
and DCMS's responsibilities. Specifically, the Department should develop a
comprehensive disaster recovery plan containing procedures specific to its applications
and data, and formally communicate its recovery requirements to DCMS. The
Department should coordinate with DCMS and perform and document tests of its
disaster recovery plan at least once a year. In addition, the disaster recovery plan should
be continuously updated to reflect environmental changes and improvements identified
from tests.
DEPARTMENT RESPONSE:
The Agency agrees with the finding and will work with DCMS to develop, test, and
maintain a comprehensive disaster recovery plan.
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11-5 FINDING: (Inadequate controls over State vehicles)
The Illinois Department of Agriculture (Department) did not exercise adequate controls
over the maintenance and recordkeeping of State vehicles.
We noted the following:
• 21 of 25 (84%) vehicles tested for proper vehicle maintenance did not have an oil
change performed in accordance with the Department of Central Management
Services (DCMS) guidelines. Of the 21 vehicles not properly maintained, 17 had oil
changes performed between 33 and 14,238 miles after initially due. Of the 21
vehicles not properly maintained, 4 had oil changes performed between 1 to 13
months after initially due. The Illinois Administrative Code ( 44 Ill. Adm. Code
5040.400) states, "All state-owned ... or leased vehicles which fall under this Part
shall undergo regular service and/or repair in order to maintain the vehicles in
road worthy, safe, operating condition and appropriate cosmetic condition. Driver
should check oil, coolant, and battery water levels (if possible) regularly, such as
at each refueling." Further, DCMS policy indicates that oil change intervals are 3
months/3,000 miles for vehicles with model years older than 2004 and 5
months/5,000 miles for vehicles with model years 2004 and newer.
• Three vehicles, totaling $40,963, transferred to DCMS Surplus during January 2011
were not removed from the Department's property control records timely, which
resulted in the submission of inaccurate Agency Report of State Property Forms (C-
15) for the 3 rd and 4th quarter of fiscal year 2011. In addition, this led to inaccurate
amounts reported on the Department's Capital Asset Summary form (SC0-538)
submitted to the Office of the Comptroller for GAAP reporting purposes. The State
Property Control Act (30 ILCS 605/4) requires the Department be accountable for
the supervision, control and inventory of all property under its jurisdiction and
control. In addition, the Statewide Accounting Management System (SAMS)
(Procedure 29.10.10) requires agencies to keep detailed records of property
supporting amounts provided to the Office of the Comptroller. Furthermore, good
internal control procedures require the proper tracking of property and equipment.
Department officials stated failure to timely change oil in vehicles was due to
oversight by employees who are assigned the vehicles. The three vehicles surplused
to DCMS that were not deleted from Department property records were not reported
to the accounting department by the bureau that had the vehicles. Because the fiscal
year had ended and GAAP packages had been prepared, the Department reported the
deletions prospectively rather than retroactively.
Failure to adequately maintain vehicles can cost the State significant amounts in the
future years through additional repair bills and shortened useful lives for vehicles.
Failure to remove surplus vehicles from property records overstates State assets.
(Finding Code No. 11-5)
17
RECOMMENDATION:
We recommend the Department review and strengthen procedures to enforce DCMS
policies for the maintenance of State vehicles and to ensure property control records
are accurate.
DEPARTMENT RESPONSE:
The Agency agrees with the finding and will implement procedures to enforce DCMS
policies for the maintenance of state vehicles.
18
11-6 FINDING: (Nonperformance of certain rules and regulations of the Illinois
Noxious Weed Law)
The Illinois Department of Agriculture (Department) did not perform certain
requirements under its rules and regulations of the Illinois Noxious Weed Law.
During our examination of the Department's rules and regulations to enforce the
Illinois Noxious Weed Law (8 Ill. Admin. Code 220), we noted the following sections
were not being performed:
a) Section 220.160 -Written Report by Superintendent to Director
b) Section 220.170- Comprehensive Work Plan for Coming Year Submitted to
Director and Control Authority
c) Section 220.190- Individual Notices
d) Section 220.200 - Quarantine of Land; Approval by Director; Notice of
Quarantine Form
The Department's Illinois Noxious Weed rules and regulations (8 Ill. Adm. Code 220)
requires the following:
a) Section 220.160 -Written Report by Superintendent to Director - Each weed
control superintendent shall on or before the first day of November of each year
make a written report to the Control Authority with a copy to the Director.
b) Section 220.170- Comprehensive Work Plan for Coming Year Submitted to
Director and Control Authority - Prior to December 31 of each year, each weed
control superintendent shall prepare and submit to the Control Authority, with a
copy to the Director, a comprehensive work plan for the coming calendar year.
c) Section 220.190 - Individual Notices - Copies of the notice shall be made
available to Landowner; Illinois Department of Agriculture; Control Authority;
Tenant, if any; and Mortgage Holder, if any.
d) Section 220.200- Quarantine of Land; Approval by Director; Notice of
Quarantine Form- Control Authority shall also submit to the Director a
completed "Notice of Quarantine" for his approval. Upon receipt of the request
the Director shall conduct an investigation to determine whether the quarantine is
necessary. Within reasonable time, the Director will notify the Control Authority
of his findings and approval or disapproval of the request.
In response to the previous recommendation, the Department contacted all counties
notifying them of the rules and regulations. However, the response to the Department
was negligible, and the Department performed little follow-up to ensure compliance
with the law.
19
Department management stated it does send copies of the applicable statute to each
county board chairperson, reminding them of their responsibilities under the statute
and also forwards complaints about weed infestations to the applicable county board
chairperson. However, they further stated the Department has no way to enforce the
counties' compliance with the law.
Failure to perform the duties required by the Department's Illinois Noxious Weed rules
and regulations prevents the Department from properly monitoring the activities covered
by the Law. (Finding Code No. 11-6, 09-7)
RECOMMENDATION:
We recommend the Department continue to work with the counties throughout the State
in order to perform all the duties required by the Law.
DEPARTMENT RESPONSE:
The Agency agrees with the finding and will continue to work with the counties
throughout the State to ensure they perform all the duties required by the Law.
20
11-7 FINDING: (Failure to report collateral as part ofthe year-end GAAP reporting
process)
The Illinois Department of Agriculture (Department) did not report all collateral held for
licensees as part of its year-end financial reporting in accordance with generally
accepted accounting principles (GAAP) to the Office of the Comptroller. Collateral
totaling $598,000 was not reported as part of the Department's Grain Indemnity Trust
Fund (Trust Fund).
The Illinois Grain Code (240 ILCS 40/1) requires licensees maintain certain operating
ratios in order to maintain or renew their licenses as grain dealers and/or
warehousemen. From time to time, licensees may not be able to maintain the
required ratios. The Grain Code requires the Illinois Department of Agriculture to
require collateral from the licensee specific to the deficiency. Should a failure occur,
a licensee's collateral would be used to offset any deficiencies before using Illinois
Grain Insurance Corporation funds to offset a deficiency. Collateral may be posted
using cash or cash equivalents, certificates of deposit, irrevocable letter of credit, or
any other property acceptable to the Department to the extent there is equity in the
property.
At June 30, 2011, the Department held collateral totaling $15,831,000. Of this
$1,015,000 should have been reported as assets in the Trust Fund in accordance with
GAAP. During our testing, we noted the Department reported total collateral assets
of $417,000 and had not accounted for the certificates of deposit, totaling
approximately $193,000, and a mortgage, totaling approximately $405,000, a total
understatement of $598,000.
Department accounting management stated they were not aware of the non-cash
collateral and therefore did not report it. Department management further stated the
net effect of reporting the non-cash collateral on the Department's fund equity is zero
because a corresponding liability must also be reported.
Failure to report collateral held for licenses as part of its year-end financial reporting
in accordance with GAAP may result in inaccurate information reported to the Office
of the Comptroller. (Finding Code No. 11-7)
RECOMMENDATION:
We recommend the Department implement procedures to report all applicable
collateral held for licensees in the Trust Fund in accordance with GAAP.
DEPARTMENT RESPONSE:
The Agency agrees with the finding and will report collateral held in the Trust Fund
for licensees in accordance with GAAP.
21
PRIOR FINDINGS NOT REPEATED (STATE COMPLIANCE)
A. FINDING: (Obsolete provision of State statute not eliminated)
During the prior engagement period, the Department had not obtained legislation to
eliminate obsolete provisions from the Soil Conservation Domestic Allotment Act.
During the current period, legislation (PA 96-1333) was passed and became law
amending and repealing the relevant statutes of the Soil Conservation Domestic
Allotment Act. As a result, the Department is now in compliance with the Act. (Finding
Code No. 09-3, 07-5, 05-16, 03-12)
B. FINDING: (Untimely reporting of accidents on State vehicles)
During the prior engagement period, the Department did not report accidents in a timely
manner.
During the current period, we noted all tested accidents occurring in the examination
period were reported to the Department of Central Management Services in a timely
manner. (Finding Code No. 09-4, 07-6)
C. FINDING: (Failure to comply with the minimum mileage usage per month for new
and leased vehicles)
During the prior engagement period, the Department did not comply with the minimum
mileage per month rules for new and leased general passenger vehicles.
During the current period, we noted the Department's new and leased vehicles either
complied with the minimum mileage per month rules or the Department obtained an
approved exception request to allow the vehicle to be driven less than minimum mileage
allowed. (Finding Code No. 09-5)
D. FINDING: (Failure to collect penalty fees)
During the prior engagement period, the Department did not collect penalty fees required
by the Soil Amendment Act.
During the current period, we noted the Department assessed and collected penalty fees
for all late renewal registrations tested. (Finding Code No. 09-6)
22
STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
COMPLIANCE EXAMINATION
For the Two Years Ended June 30, 2011
SUPPLEMENTARY INFORMATION FOR STATE COMPLIANCE PURPOSES
SUMMARY
Supplementary Information for State Compliance Purposes presented in this section of the report
includes the following:
• Fiscal Schedules and Analysis:
Schedule of Expenditures ofFederal Awards
Year Ended June 30, 2011
Year Ended June 30,2010
Notes to Schedules 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
By Object
Comparative Schedule ofNet Appropriations, Expenditures and Lapsed Balances
By Fund
Comparative Schedule of Receipts, Disbursements and Fund Balance (Cash Basis)-
Locally-Held Funds
Schedule of Changes in State Property
Comparative Schedule of Cash Receipts
Reconciliation Schedule of Cash Receipts to Deposits Remitted to the State
Comptroller
Year Ended June 30, 2011
Year Ended June 30, 2010
Analysis of Significant Variations in Expenditures
Analysis of Significant Variations in Receipts
Analysis of Significant Lapse Period Spending
Analysis of Accounts Receivable
Schedule oflndirect Cost Reimbursements (Not examined)
• Analysis of Operations
Agency Functions and Planning Program
Average Number of Employees
Emergency Purchases
Memorandums of Understanding (Not examined)
Service Efforts and Accomplishments (Not examined)
23
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 Schedule of Indirect Cost Reimbursements, Memorandums 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.
24
STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Year Ended June 30, 201 1
(Expressed in Thousands)
Federal
CFDA Federal
Federal Grantor/Pass-Through Grantor/Program Title Number Expenditures
U.S. DeQartment of Agriculture
Direct Programs:
Plant and Animal Disease, Pest Control, and Animal Care 10.025 $ 1,336
ARRA - Aquaculture Grants Program 10.086 18
Market News 10.153 4
Inspection Grading and Standardization 10.162 5
Market Protection and Promotion 10.163 90
Specialty Crop Block Grant Program 10.169 13
Specialty Crop Block Grant Program - Farm Bill 10.170 653
Organic Agriculture Research and Extension Initiative 10.307 2
Cooperative Agreements with States for Intrastate Meat
and Poulty Inspection 10.475 5,834
Cooperative Forestry Assistance 10.664 249
Total U.S. Department of Agriculture 8,204
U.S. Environmental Protection Agency
Direct Programs:
Performance Partnership Grants 66.605 511
Passed through Illinois Environmental Protection Agency:
Performance Partnership Grants 66.605 34
Total U.S. Environmental Protection Agency 545
U.S. DeQartment of Health and Human Services
Diret Programs:
Ruminant Feed Ban Support Project 93.449 354
U.S. DeQartment of Homeland Security
Passed through Illinois Emergency Management Agency:
Homeland Security Grant Program 97.067 27
U.S. DeQartment of the Interior
Passed through Illinois Emergency Management Agency:
Abandoned Mine Land Reclamation (AMLR) Program 15.252 74
Total Expenditures of Federal Awards $ 9,204
See accompanying Notes to the Schedule of Expenditures of Federal Awards
25
STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
SCHEDULE OF EXPENDITURES OF FEDERAL A WARDS
For the Year Ended June 30, 20IO
(Expressed in Thousands)
Federal
CFDA Federal
Federal Grantor/Pass-Through Grantor/Program Title Number Expenditures
U.S. Department of Agriculture
Direct Programs:
Plant and Animal Disease, Pest Control, and Animal Care I0.025 $
ARRA - Aquaculture Grants Program I0.086
Market News IO.l53
Inspection Grading and Standardization 10.162
Market Protection and Promotion 10. I 63
Specialty Crop Block Grant Program 10.169
Specialty Crop Block Grant Program- Farm Bill 10.170
Organic Agriculture Research and Extension Initiative 10.307
Cooperative Agreements with States for Intrastate Meat
and Poulty Inspection 10.475
Cooperative Forestry Assistance I0.664
Total U.S. Department of Agriculture
U.S. Environmental Protection Agency
Direct Programs:
Performance Partnership Grants 66.605
Passed through Illinois Environmental Protection Agency:
Performance Partnership Grants 66.605
Total U.S. Environmental Protection Agency
U.S. Department of Health and Human Services
Direct Programs:
Ruminant Feed Ban Support Project 93.449
U.S. Department of Homeland Security
Passed through Illinois Emergency Management Agency:
Homeland Security Grant Program 97.067
Total Expenditures ofFederal Awards $
See accompanying Notes to the Schedule of Expenditures of Federal Awards
26
I, 7I I
77
7
12
99
3
119
313
5,546
59
7,946
554
40
594
34I
16I
9,042
STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
NOTES TO SCHEDULES OF EXPENDITURES OF FEDERAL A WARDS
For the Two Years Ended June 30, 2011
1. GENERAL
The accompanying Schedules of Expenditures ofF ederal Awards present the activity of all
federal financial assistance ofthe State of Illinois, Department of Agriculture. Federal financial
assistance received directly from federal agencies as well as federal assistance passed through
other governmental agencies is included in these schedules.
The Schedules of Expenditures of Federal Awards were prepared for State compliance purposes
only. A separate single audit of the Illinois Department of Agriculture was not conducted. A
separate single audit of the entire State of Illinois (which includes the Illinois Department of
Agriculture) was performed and released under separate cover.
2. BASIS OF ACCOUNTING
The Schedule of Expenditures ofF ederal A wards was prepared on the cash basis of accounting.
3. INDIRECT COSTS
In accordance with Attachment A to Office of Management and Budget Circular A-87 "Cost
Principles for State and Local Governments", rates have been established by the Department in
allocating indirect costs to federal programs.
The Special Revenue funds used by the Department to account for federal programs involving
indirect costs were:
Fund Name
Federal Agricultural Marketing Services Fund
Agricultural Master Fund
Wholesale Meat Fund
Agricultural Pesticide Control Act Fund
Agriculture Federal Projects Fund
Fund Number
0439
0440
0476
0689
0826
The purpose of an indirect cost reimbursement rate is to provide funding for allowable programs
that, by definition, are incurred for a common or joint purpose and are not readily assignable to
the specific cost objectives benefited without effort disproportionate to the results achieved. The
Department considers indirect cost reimbursements to be federal funds and deposits all indirect
cost recoveries into the fund generating the direct expenditure.
27
4. DESCRIPTION OF SIGNIFICANT FEDERAL A WARDS PROGRAMS
U.S. Department of Agriculture
A. Plant and Animal Disease, Pest Control. and Animal Care- CFDA# 10.025
This program assists States desiring to protect U.S. agriculture from economically
injurious plant and animal diseases and pests, ensure the safety and potency of veterinary
biologic, and ensure the humane treatment of animals. The program funds activities
reported in the Agriculture Federal Projects Fund- 0826.
B. Cooperative Agreements with States for Intrastate Meat and Poultry Inspection -
CFDA# 10.475
This program assists States desiring to operate a meat and poultry inspection program in
order to assure the consumer an adequate supply of safe, wholesome, and properly
labeled meat and poultry products. The program funds activities reported in the
Wholesale Meat Fund- 0476.
28
STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
SCHEDULE OF APPROPRIATIONS, EXPENDITURES, AND LAPSED BALANCES
For the Fourteen Months Ended August 3 I, 2011
Approximate Approximate
Lapse Period Total Approximate
Public Act 96-0956 and 96-0957 Appropriations Expenditures Expenditures Expenditures Balances
(Net After Through July 1 to 14 Months Ended Lapsed
Transfers) June 30 Ausust 31 Ausust 31 Ausust 31
Appropriated Funds
General Revenue Fund - 000 I $ 31,459,900 $ 26,972,245 $ 3,041,007 $ 30,013,252 $ 1,446,648
Illinois Department of Agriculture Laboratory Services
Revolving Fund - 0024 1,700,000 650,271 86,286 736,557 963,443
Agricultural Premium Fund - 0045 20,372,400 15,596,508 3,681,753 19,278,261 1,094,139
Weights and Measures Fund- 0163 4,597,900 3,504,207 272,320 3,776,527 821,373
Fair and Exposition Fund - 0245 900,900 873,873 873,873 27,027
Motor Fuel and Petroleum Standards Fund - 0289 50,000 50,000
Fertilizer Control Fund - 0290 500,000 55,745 423,730 479,475 20,525
Used Tire Management Fund - 0294 40,000 39,200 39,200 800
Feed Control Fund - 0369 1,500,000 1,243,254 12,243 1,255,497 244,503
Livestock Management Facilities Fund- 0430 30,000 15,000 15,000 15,000
Illinois State Fair Fund - 0438 6,278,100 4,935,464 243,025 5,178,489 1,099,611
N Federal Agricultural Marketing Services Fund - 0439 4,000 3,656 279 3,935 65
\0
Agricultural Master Fund - 0440 700,000 498,020 44,481 542,501 157,499
Wholesome Meat Fund - 0476 7,668,500 5,757,130 381,355 6,138,485 1,530,015
Pesticide Control Fund - 0576 4,800,000 3,906,475 418,272 4,324,747 475,253
Illinois Rural Rehabilitation Fund - 0595 25,000 25,000
Partners for Conservation Fund - 0608 4,870,800 4,367,066 347,862 4,714,928 155,872
Partners for Conservation Project Fund - 0609 8,000,000 8,000,000
Illinois Racing Quarterhorse Breeders Fund - 0631 71,200 15,000 3,700 18,700 52,500
Agriculture Pesticide Control Act Fund- 0689 700,000 579,498 24,163 603,661 96,339
Illinois Standardbred Breeders Fund - 0708 1,382,100 1,037,986 216,871 1,254,857 127,243
lllinois Thoroughbred Breeders Fund - 0709 2,097,100 1,668,526 334,992 2,003,518 93,582
Illinois Animal Abuse Fund- 0744 4,000 932 932 3,068
Illinois AgriFIRST Program Fund- 0754 250,000 250,000
Agriculture Federal Projects Fund - 0826 7,415,000 1,813,906 339,700 2,153,606 5,261,394
Total Appropriated Funds $ 105,416,900 $ 73,533,962 $ 9,872,039 $ 83,406,001 $ 22,010,899
w
0
STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
SCHEDULE OF APPROPRIATIONS, EXPENDITURES, AND LAPSED BALANCES
For the Fourteen Months Ended August 31, 20 II
Public Act 96-0956 and 96-0957
Non-Appropriated Funds
Regulatory Fund- 0291
State Cooperative Extension Service Trust Fund - 0602
Watershed Park Fund- 0651
Agriculture Federal Projects Fund - 0826
Total Non-Appropriated Funds
Grand Total All Funds
Appropriations
(Net After
Transfers)
Expenditures
Through
June 30
$ 51,520
6,721,976
666
89
$ 6,774,251
$ 80,308,213
$
$
Approximate
Lapse Period
Expenditures
July 1 to
August 31
84,528
6,721,974
78,447
6,884,949
$ 16,756,988
Approximate
Total
Expenditures
14 Months Ended
August 31
$ 136,048
13,443,950
666
78,536
$ 13,659,200
$ 97,065,201
Approximate
Balances
Lapsed
August 31
Note: Appropriations, expenditures, and lapsed balances were obtained from Comptroller records and have been reconciled to records of the Department. Approximate lapse
period expenditures do not include interest payments approved for payment by the Department and submitted to the Comptroller for payment after August.
STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
SCHEDULE OF APPROPRIATIONS, EXPENDITURES, AND LAPSED BALANCES
For the Eighteen Months Ended December 31, 20 I 0
Lapse Period Total
Public Act 96-0035, 96-0042 and 96-0046 Appropriations Expenditures Expenditures Expenditures Balances
(Net After Through July I to 18 Months Ended Lapsed
Transfers) June 30 December 31 December 31 December 31
Appropriated Funds
General Revenue Fund- 0001 $ 36,616,900 $ 33,144,932 $ 1,393,137 $ 34,538,069 $ 2,078,831
Illinois Department of Agriculture Laboratory Services
Revolving Fund - 0024 850,000 478,414 1,508 479,922 370,078
Agricultural Premium Fund - 0045 24,916,300 21,954,007 1,778,168 23,732,175 1,184,125
Capital Development Fund - 0 141 2,612,500 2,612,500 2,612,500
Weights and Measures Fund - 0 163 4,562,900 3,636,315 251,707 3,888,022 674,878
Fair and Exposition Fund - 0245 1,357,400 1,316,678 1,316,678 40,722
Motor Fuel and Petroleum Standards Fund - 0289 50,000 38,896 2,700 41,596 8,404
Fertilizer Control Fund - 0290 500,000 51,418 225,034 276,452 223,548
Used Tire Management Fund - 0294 40,000 38,800 38,800 1,200
Feed Control Fund - 0369 1,500,000 1,196,290 111,140 1,307,430 192,570
.V..o...l Livestock Management Facilities Fund - 0430 30,000 900 900 29,100
Illinois State Fair Fund - 0438 6,215,300 4,893,843 240,250 5,134,093 1,081,207
Federal Agricultural Marketing Services Fund - 0439 4,000 2,561 2,561 1,439
Agricultural Master Fund - 0440 540,000 503,042 20,654 523,696 16,304
Wholesome Meat Fund - 04 76 7,091,200 4,713,324 369,981 5,083,305 2,007,895
Pesticide Control Fund - 0576 4,400,000 3,375,913 271,581 3,647,494 752,506
Illinois Rural Rehabilitation Fund - 0595 25,000 2,719 2,720 5,439 19,561
Partners for Conservation Fund - 0608 4,275,000 2,628,195 1,518,554 4,146,749 128,251
Partners for Conservation Project Fund - 0609 2,612,500 2,612,500 2,612,500
Illinois Racing Quarterhorse Breeders Fund - 0631 71,200 16,725 4,500 21,225 49,975
Agriculture Pesticide Control Act Fund- 0689 900,000 670,209 7,059 677,268 222,732
Illinois Standardbred Breeders Fund - 0708 1,592,800 1,339,045 134,360 1,473,405 119,395
Illinois Thoroughbred Breeders Fund - 0709 2,393,500 1,344,012 782,004 2,126,016 267,484
Illinois Animal Abuse Fund- 0744 4,000 1,110 1,110 2,890
Illinois AgriFIRST Program Fund - 0754 250,000 250,000
Agriculture Federal Projects Fund - 0826 7,115,000 2,301,191 556,852 2,858,043 4,256,957
Total Appropriated Funds $ 11 0,525,500 $ 86,261,039 $ 10,284,409 $ 96,545,448 $ 13,980,052
STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
SCHEDULE OF APPROPRIATIONS, EXPENDITURES, AND LAPSED BALANCES
For the Eighteen Months Ended December 31, 20 I 0
Public Act 96-0035, 96-0042 and 96-0046
Non-Appropriated Funds
Regulatory Fund - 0291
State Cooperative Extension Service Trust Fund - 0602
Watershed Park Fund- 0651
Agriculture Federal Projects Fund- 0826
State Fair Promotional Activities Fund - 0835
Total Non-Appropriated Funds
Grand Total All Funds
Appropriations
(Net After
Transfers)
Expenditures
Through
June 30
$ 65,102
5,893,534
9,978
77,155
21,663
$ 6,067,432
$ 92,328,471
Lapse Period
Expenditures
July 1 to
December 31
$ 209,623
12,028,896
$ 12,238,519
$ 22,522,928
Total
Expenditures
18 Months Ended
December 31
$ 274,725
17,922,430
9,978
77,155
21,663
$ 18,305,951
$ 114,851,399
w Note: Appropriations, expenditures, and lapsed balances were obtained from Comptroller records and have been reconciled to records of the Department.
N
Balances
Lapsed
December 31
STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES
AND LAPSED BALANCES- BY OBJECT
For the Years Ended June 30,
General Revenue Fund - 0001
Division of Administrative Services
Appropriations (net after transfers)
Expenditures
Personal services
State contributions to state employees' retirement system
State contribution to social security
Contractual services
Travel
Commodities
Printing
Telecommunications services
Operation of automotive equipment
Uofl Cook
Deposit into COOP Extension Service
Council of Food and Agricultural Research Act Grants
Agriculture Leadership Council
AgriAbility Program Grants
Operational expenses, awards, grants, and permanent improvements
Operational expenses
Other refunds
Total expenditures
Lapsed balances
Bureau of Computer Services
Appropriations (net after transfers)
Expenditures
Personal services
Continuing appropriation for state contributions to state employees'
retirement system
State contributions to state employees' retirement system
State contributions to social security
Contractual services
Commodities
Printing
Equipment
Telecommunications services
Total expenditures
Lapsed balances
33
$
$
$
$
2011
P.A. 96-0956
P.A. 96-0957
31,259,900
8,577,139
21,236,122
29,813,261
1,446,639
$
$
$
$
Fiscal Year
2010
p .A. 96-003 5
P.A. 96-0042
P.A. 96-0046
32,413,700
13,447,709
995,175
8,847,117
7,254,175
30,544,176
1,869,524
2009
p .A. 95-0731
$ 10,734,474
652,762
137,492
48,124
106,893
6,164
1,940
3,479
4,753
1,849
5,145,600
1,795,200
2,184,000
28,224
172,400
3,880
10,292,760
$ 441,714
$ 1,060,269
305,773
7,133
57,311
22,735
584,287
82
97
270
29,581
1,007,269
$ 53,000
STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES
AND LAPSED BALANCES- BY OBJECT
For the Years Ended June 30,
Division of Agriculture Industry Regulation
Appropriations (net after transfers)
Expenditures
Personal services
Continuing appropriation for state contributions to state employees'
retirement system
State contributions to state employees' retirement system
State contributions to social security
Contractual services
Travel
Commodities
Printing
Equipment
Telecommunications services
Operation of automotive equipment
Total expenditures
Lapsed balances
Bureau of Marketing and Promotion
Appropriations (net after transfers)
Expenditures
Personal services
Continuing appropriation for state contributions to state employees'
retirement system
State contributions to state employees' retirement system
State contributions to social security
Contractual services
Travel
Commodities
Printing
Telecommunications services
Operation of automotive equipment
Grape and Wine
Total expenditures
Lapsed balances
34
$
$
$
$
2011
P.A. 96-0956
P.A. 96-0957
$
$
$
$
Fiscal Year
2010
P.A. 96-0035
P.A. 96-0042
P.A. 96-0046
2009
P.A. 95-0731
$ 3,588,348
2,431,557
76,770
435,414
178,850
15,040
256,857
3,736
3,066
4,093
5,365
9,494
3,420,242
$ 168,106
$ 1,178,830
644,986
20,950
114,908
47,822
55,538
4,689
11,255
729
3,335
2,636
223,488
1,130,336
$ 48,494
STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITlJRES
AND LAPSED BALANCES - BY OBJECT
For the Years Ended June 30,
Bureau of Weights and Measures
Appropriations (net after transfers)
Expenditures
Personal services
State contributions to state employees' retirement system
State contributions to social security
Contractual services
Travel
Commodities
Printing
Equipment
Telecommunications services
Operation of automotive equipment
Motor fuel and petroleum
Total expenditures
Lapsed balances
Bureau of Animal Industries
Appropriations (net after transfers)
Expenditures
Personal services
Continuing appropriation for state contributions to state employees'
retirement system
State contributions to state employees' retirement system
State contributions to social security
Contractual services
Travel
Commodities
Printing
Equipment
Telecommunications services
Operation of automotive equipment
Total expenditures
Lapsed balances
35
$
$
$
$
2011
PA. 96-0956
P.A. 96-0957
$
$
$
$
Fiscal Year
2010
PA. 96-0035
P.A. 96-0042
PA. 96-0046
2009
P.A. 95-0731
$ 637,200
410,357
86,420
30,383
1,893
1,971
970
626
1,344
2,500
22,100
22,500
581,064
$ 56,136
$ 5,433,668
3,218,183
105,420
573,924
237,736
541,293
16,261
340,234
8,720
12,751
57,170
52,326
5,164,018
$ 269,650
STATE OF ILLINOIS
DEPARTMENT OF AGRJCUL TURE
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES
AND LAPSED BALANCES- BY OBJECT
For the Years Ended June 30,
Bureau of Meat and Poultry Inspection
Appropriations (net after transfers)
Expenditures
Personal services
Continuing appropriation for state contributions to state employees'
retirement system
State contributions to state employees' retirement system
State contributions to social security
Contractual services
Telecommunications services
Operation of automotive equipment
Total expenditures
Lapsed balances
Bureau of Land and Water Resources
Appropriations (net after transfers)
Expenditures
Soil Surveys in mapping Illinois soil
Grants to soil and water conservation districts - administration and
expenses of water conservation district boards
Total expenditures
Lapsed balances
Bureau of Environmental Programs
Appropriations (net after transfers)
Expenditures
Personal services
Continuing appropriation for state contributions to state employees'
retirement system
State contributions to state employees' retirement system
State contributions to social security
Contractual services
Travel
Commodities
Printing
Equipment
Telecommunications services
Operation of automotive equipment
Livestock Management Act
Exotic pest detection and eradication
Total expenditures
Lapsed balances
36
$
$
$
$
$
$
2011
P.A. 96-0956
P.A. 96-0957
$
$
$
$
$
$
Fiscal Year
2010
P.A. 96-0035
P.A. 96-0042
p .A. 96-0046
2009
P.A. 95-0731
$ 3,566,241
2,609,512
87,010
463,366
191,367
28,567
25,166
14,550
3,419,538
$ 146,703
$ 4,321,800
384,000
3,608,056
3,992,056
$ 329,744
$ 1,161,800
529,135
17,368
94,239
38,268
1,366
15,512
776
873
776
8,633
4,171
273,768
127,907
1,112,792
$ 49,008
STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES
AND LAPSED BALANCES - BY OBJECT
For the Years Ended June 30,
Bureau of Buildings and Grounds- Springfield
Appropriations (net after transfers)
Expenditures
Personal services
Continuing appropriation for state contributions to state employees'
retirement system
State contributions to state employees' retirement system
State contributions to social security
Contractual services
Fire protection
Commodities
Equipment
Telecommunications services
Operation of automotive equipment
A wards to I ivestock breeders
Awards and premiums at the Illinois State Fair
Horse racing at the Illinois State Fairgrounds
Total expenditures
Lapsed balances
Bureau of Buildings and Grounds- DuQuoin
Appropriations (net after transfers)
Expenditures
Personal services
Continuing appropriation for state contributions to state employees'
retirement system
State contributions to state employees' retirement system
State contributions to social security
Contractual services
Commodities
Equipment
Telecommunications services
Operation of automotive equipment
Total expenditures
Lapsed balances
37
$
$
$
$
2011
P.A 96-0956
P.A 96-0957
$
$
$
$
Fiscal Year
2010
P.A 96-0035
P.A 96-0042
P.A 96-0046
2009
P.A. 95-0731
$ 6,114,100
2,301,216
73,120
411,369
221,433
2,036,448
116,200
89,546
33,383
51,179
5,626
146,470
269,502
126,003
5,881,495
$ 232,605
$ 2,298,200
1,079,680
42,087
185,287
93,321
655,762
83,739
7,477
38,994
19,800
2,206,147
$ 92,053
STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
COMPARATIVE SCHEDlJLE OF NET APPROPRIATIONS, EXPENDITURES
AND LAPSED BALANCES- BY OBJECT
For the Years Ended June 30,
Fiscal Year
2011 2010 2009
p .A. 96-003 5
P.A. 96-0956 P.A. 96-0042
P.A. 96-0957 p .A. 96-0046 P.A. 95-0731
Bureau of DuQuoin State Fair
Appropriations (net after transfers) $ 200,000 $ $ 1,504,200
Expenditures
Personal services 322,518
Continuing appropriation for state contributions to state employees'
retirement system 8,880
State contributions to state employees' retirement system 59,019
State contributions to social security 24,598
Contractual services 412,424
Travel 980
Commodities 20,145
Printing 6,984
Telecommunications services 27,253
Entertainment at DuQuoin Fair 411,500
Awards and premiums at the DuQuoin State Fair 120,489
Harness racing at DuQuoin State Fair 26,966
Entertainment and other related expenses at DuQuoin State Fair 199,991
Total expenditures 199,991 1,441,756
Lapsed balances $ 9 $ $ 62,444
Governors Discretionary Appropriation
Appropriations (net after transfers) $ $ 4,203,200 $
Expenditures
Governors Discretionary Appropriation 3,993,893
Total expenditures 3,993,893
Lapsed balances $ $ 209,307 $
Shared Services
Appropriations (net after transfers) $ $ $ 737,500
Expenditures
Shared services 598,879
Total expenditures 598,879
Lapsed balances $ $ $ 138,621
GENERAL REVENUE TOTALS
Appropriations (net after transfers) $ 31,459,900 $ 36,616,900 $ 42,336,630
Total expenditures 30,013,252 34,538,069 40,248,352
Lapsed balances $ 1,446,648 $ 2,078,831 $ 2,088,278
38
STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITllRES
AND LAPSED BALANCES- BY OBJECT
For the Years Ended June 30,
Fiscal Year
2011 2010 2009
P.A. 96-0035
P.A. 96-0956 p .A. 96-004 2
P.A. 96-0957 p .A. 96-0046 P.A. 95-0731
Illinois De[!artment of Agriculture Laboratory Services Revolving Fund- 0024
Bureau of Animal Industries
Appropriations (net after transfers) $ 1,700,000 $ 850,000 $ 700,000
Expenditures
Expenses authorized by the Animal Disease Laboratories Act 736,557 479,922 662,159
Total expenditures 736,557 479,922 662,159
Lapsed balances $ 963,443 $ 370,078 $ 37,841
Agricultural Premium Fund - 0045
Division of Administrative Services
Appropriations (net after transfers) $ 10,000,000 $ 12,160,000 $ 12,160,000
Expenditures
Deposit into COOP Extension Service 9,700,000 11,794,678 11,795,200
Total expenditures 9,700,000 11,794,678 11,795,200
Lapsed balances $ 300,000 $ 365,322 $ 364,800
Bureau of Computer Services
Appropriations (net after transfers) $ 1,184,800 $ 669,300 $ 483,473
Expenditures
Personal services 593,689 337,654 248,773
Continuing appropriation for state contributions to state employees'
retirement system 8,311
State contributions to state employees' retirement system 166,544 96,024 44,162
State contributions to social security 44,054 25,136 18,482
Contractual services 235,000 175,000 109,100
Equipment 5,129 1,051
Telecommunications services 5,000 5,000 5,000
Total expenditures 1,049,416 639,865 433,828
Lapsed balances $ 135,384 $ 29,435 $ 49,645
Bureau of Marketing and Promotion
Appropriations (net after transfers) $ 2,198,500 $ 2,198,500 $ 2,198,500
Expenditures
Promotion of agriculture exports 1,845,572 1,879,594 1,790,877
Biotechnology promotion and development 65,000
Viticulturist and enologist 142,500 125,100 138,225
Total expenditures 1,988,072 2,069,694 1,929,102
Lapsed balances $ 210,428 $ 128,806 $ 269,398
39
STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES
AND LAPSED BALANCES- BY OBJECT
For the Years Ended June 30,
Fiscal Year
2011 2010 2009
P.A. 96-0035
P.A. 96-0956 P.A. 96-0042
P.A. 96-0957 p .A. 96-0046 p .A. 95-0731
Bureau of Land and Water Resources
Appropriations (net after transfers) $ 820,300 $ 1,343,900 $ 1,207,617
Expenditures
Personal services 469,046 824,598 792,747
Continuing appropriation for state contributions to state employees'
retirement system 31,982
State contributions to state employees' retirement system 131,413 234,572 135,066
State contributions to social security 34,368 60,685 58,870
Contractual services 29,075 20,941 19,914
Travel 6,212 6,888 7,798
Commodities 4,622 4,538 4,630
Printing 388 1,878 2,345
Equipment 14,617
Telecommunications services 8,271 7,851 9,511
Operation of automotive equipment 15,773 13,904 13,145
Ordinary and contingent expenditures of the Natural
Resources Advisory Board 979 1,030 253
Total expenditures 700,147 1,191,502 1,076,261
Lapsed balances $ 120,153 $ 152,398 $ 131,356
Bureau of Buildings and Grounds - Springfield
Appropriations (net after transfers) $ 600,000 $ 600,000 $ 1,100,000
Expenditures
Various projects at State Fairgrounds 585,460 554,687 1,058,333
Total expenditures 585,460 554,687 1,058,333
Lapsed balances $ 14,540 $ 45,313 $ 41,667
Bureau of Buildings and Grounds - DuQuoin
Appropriations (net after transfers) $ 900,000 $ 795,000 $ 795,000
Expenditures
Activities at the DuQuoin State Fair 528,677 356,914 491,052
Various projects at DuQuoin Fairgrounds 247,161 241,380 247,105
Total expenditures 775,838 598,294 738,157
Lapsed balances $ 124,162 $ 196,706 $ 56,843
Bureau of DuQuoin State Fair
Appropriations (net after transfers) $ $ 455,200 $ 455,200
Expenditures
Financial assistance 434,847 436,939
Total expenditures 434,847 436,939
Lapsed balances $ $ 20,353 $ 18,261
40
STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES
AND LAPSED BALANCES- BY OBJECT
For the Years Ended June 30,
Fiscal Year
2011 2010 2009
P.A. 96-0035
P.A. 96-0956 P.A. 96-0042
P.A. 96-0957 p .A. 96-0046 P.A. 95-0731
Division of County Fairs and Horseracing
Appropriations (net after transfers) $ 4,668,800 $ 6,694,400 $ 6,690,500
Expenditures
Personal services 53,729 52,880 55,932
State contributions to state employees' retirement system 15,038 15,018 9,499
Continuing appropriation for state contributions to state employees'
retirement system 2,274
State contributions to social security 4,917 5,101 5,821
Contractual services 14,348 18,899 23,831
Travel 429 458
Commodities 1,704 672 677
Printing 2,876 1,134 1,494
Equipment 4,263
Telecommunications services 1,364 1,450 2,048
Operation of automotive equipment 3,051 3,569 3,909
Distribution to encourage and aid county fairs 1,744,267 2,097,017 2,071,931
Premiums to agricultural extension or 4-H 736,703 932,558 918,793
Premiums to vocational agriculture fairs 315,250 395,760 395,760
Rehabilitation of county fairgrounds 1,261,970 2,523,940 2,523,940
Horse racing county/State Fair 319,419 400,610 400,606
Total expenditures 4,479,328 6,448,608 6,416,973
Lapsed balances $ 189,472 $ 245,792 $ 273,527
AGRICULTURAL PREMIUM FlJND TOTALS
Appropriations (net after transfers) $ 20,372,400 $ 24,916,300 $ 25,090,290
Total expenditures 19,278,261 23,732,175 23,884,793
Lapsed balances $ 1,094,139 $ 1,184,125 $ 1,205,497
Capital Development Fund- 0141
Bureau of Land and Water Resources
Appropriations (net after transfers) $ $ 2,612,500 $
Expenditures
Deposit into Partners for Conservation Projects Fund 2,612,500
Total expenditures 2,612,500
Lapsed balances $ $ $
41
STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITliRES
AND LAPSED BALANCES· BY OBJECT
For the Years Ended June 30,
Fiscal Year
2011 2010 2009
P.A. 96-0035
P.A. 96-0956 P.A. 96-0042
P.A. 96-0957 p .A. 96-0046 p .A. 95-0731
Weights and Measures Fund- 0163
Bureau of Weights and Measurements
Appropriations (net after transfers) $ 4,597,900 $ 4,562,900 $ 3,298,000
Expenditures
Personal services 1,916,305 1,889,296 1,483,634
Continuing appropriation for state contributions to state employees'
retirement system 59,213
State contributions to state employees' retirement system 536,571 536,328 253,254
State contributions to social security 141,623 139,409 109,678
Group insurance 519,381 490,968 388,301
Contractual services 184,788 167,366 184,316
Travel 41,018 57,324 51,238
Commodities 19,123 19,976 10,929
Printing 10,997 8,375 10,508
Equipment 37,438 258,072 90,911
Telecommunications services 29,370 32,200 19,600
Operation of automotive equipment 339,913 288,397 235,200
Refunds 311 18
Total expenditures 3,776,527 3,888,022 2,896,800
Lapsed balances $ 821,373 $ 674,878 $ 401,200
Fair and Ex!!osition Fund- 0245
Division of County Fairs and Horseracing
Appropriations (net after transfers) $ 900,900 $ 1,357,400 $ 1,357,400
Expenditures
Distribution to county fairs and fair and expositions authorities 873,873 1,316,678 1,316,678
Total expenditures 873,873 1,316,678 1,316,678
Lapsed balances $ 27,027 $ 40,722 $ 40,722
Motor Fuel and Petroleum Standards Fund - 0289
Bureau of Weights and Measures
Appropriations (net after transfers) $ 50,000 $ 50,000 $ 25,000
Expenditures
Regulation of motor fuel quality 41,596 24,250
Total expenditures 41,596 24,250
Lapsed balances $ 50,000 $ 8,404 $ 750
Fertilizer Control Fund • 0290
Division of Agriculture Industry Regulation
Appropriations (net after transfers) $ 500,000 $ 500,000 $ 705,000
Expenditures
Fertilizer research 479,475 276,452 499,977
Total expenditures 479,475 276,452 499,977
Lapsed balances $ 20,525 $ 223,548 $ 205,023
42
STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
COMPARATIVE SCHEDllLE OF NET APPROPRIATIONS, EXPENDITURES
AND LAPSED BALANCES- BY OBJECT
For the Years Ended June 30,
Fiscal Year
2011 2010 2009
P.A. 96-0035
P.A. 96-0956 P.A. 96-0042
P.A. 96-0957 p .A. 96-0046 P.A. 95-0731
Used Tire Management Fund - 0294
Bureau of Environmental Programs
Appropriations (net after transfers) $ 40,000 $ 40,000 $ 40,000
Expenditures
Mosquito control 39,200 38,800 38,800
Total expenditures 39,200 38,800 38,800
Lapsed balances $ 800 $ 1,200 $ 1,200
Feed Control Fund - 0369
Division of Agriculture Industry Regulation
Appropriations (net after transfers) $ 1,500,000 $ 1,500,000 $ 1,100,000
Expenditures
For feed control 1,255,497 1,307,430 863,461
Total expenditures 1,255,497 1,307,430 863,461
Lapsed balances $ 244,503 $ 192,570 $ 236,539
Livestock Management Facilities Fund - 0430
Bureau of Environmental Programs
Appropriations (net after transfers) $ 30,000 $ 30,000 $ 30,000
Expenditures
Livestock management 15,000 900 10,836
Total expenditures 15,000 900 10,836
Lapsed balances $ 15,000 $ 29,100 $ 19,164
Illinois State Fair Fund - 0438
Bureau of Buildings and Grounds- Springfield
Appropriations (net after transfers) $ 6,278,100 $ 6,215,300 $ 5,803,800
Expenditures
Operation of State Fair 3,861,573 3,672,139 3,898,067
Activities at the 111inois State Fair 915,290 1,065,738 1,327,272
Awards to livestock breeders 108,834 92,441 48,800
Awards and premiums at Illinois State Fair 210,730 235,875 199,290
Grand circuit horse racing 82,062 67,900 53,253
Total expenditures 5,178,489 5,134,093 5,526,682
Lapsed balances $ 1,099,611 $ 1,081,207 $ 277,118
43
STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES
AND LAPSED BALANCES - BY OBJECT
For the Years Ended June 30,
Fiscal Year
2011 2010 2009
P.A. 96-0035
P.A. 96-0956 P.A. 96-0042
P.A. 96-0957 P.A. 96-0046 P.A. 95-0731
Federal Agricultural Marketing Services Fund- 0439
Bureau of Marketing and Promotion
Appropriations (net after transfers) $ 4,000 $ 4,000 $ 4,000
Expenditures
Research laws and principles relating to agricultural marketing 3,935 2,561
Total expenditures 3,935 2,561
Lapsed balances $ 65 $ 1,439 $ 4,000
Agricultural Master Fund - 0440
Bureau of Meat and Poultry Inspection
Appropriations (net after transfers) $ 700,000 $ 540,000 $ 540,000
Expenditures
Inspection of agriculture products 542,501 523,696 517,567
Total expenditures 542,501 523,696 517,567
Lapsed balances $ 157,499 $ 16,304 $ 22,433
Wholesome Meat Fund - 0476
Division of Administrative Services
Appropriations (net after transfers) $ 1,068,900 $ 1,062,100 $ 910,600
Expenditures
Personal services 138,240 156,788 205,845
State contributions to state employees' retirement system 38,705 44,509 43,333
State contributions to social security 10, lSI 11,580 15,259
Group insurance 36,574 24,833 37,684
Contractual services 59,805 40,391 15,885
Travel 7,409 6,758 268
Commodities 1,015 1,684
Equipment 4,918
Costs and expenses related to operations 6,230
Total expenditures 303,047 286,543 318,274
Lapsed balances $ 765,853 $ 775,557 $ 592,326
44
STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES
AND LAPSED BALANCES- BY OBJECT
For the Years Ended June 30,
Fiscal Year
2011 2010 2009
P.A. 96-0035
P.A. 96-0956 p .A. 96-004 2
P.A. 96-0957 p .A. 96-0046 P.A. 95-0731
Bureau of Meat and Poultry Inspection
Appropriations (net after transfers) $ 6,599,600 $ 6,029,100 $ 5,810,200
Expenditures
Personal services 3,201,274 2,599,408 2,783,788
Continuing appropriation for state contributions to state employees'
retirement system 40,982
State contributions to state employees' retirement system 896,607 738,028 553,078
State contributions to social security 237,597 193,178 207,331
Group insurance 874,420 608,810 661,765
Contractual services 60,805 63,671 94,817
Travel 200,607 224,753 228,539
Commodities 11,988 18,157 20,331
Printing 533 1,378
Equipment 143,151 147,079 1,439
Telecommunications services 34,079 28,145 50,190
Operation of automotive equipment 174,910 175,000 190,919
Total expenditures 5,835,438 4,796,762 4,834,557
Lapsed balances $ 764,162 $ 1,232,338 $ 975,643
Shared Services
Appropriations (net after transfers) $ $ $ 225,700
Expenditures
Shared services
Total expenditures
Lapsed balances $ $ $ 225,700
WHOLESOME MEAT FUND TOTALS
Appropriations (net after transfers) $ 7,668,500 $ 7,091,200 $ 6,946,500
Total expenditures 6,138,485 5,083,305 5,152,831
Lapsed balances $ I ,530,015 $ 2,007,895 $ 1,793,669
Pesticide Control Fund - 0576
Bureau of Environmental Programs
Appropriations (net after transfers) $ 4,800,000 $ 4,400,000 $ 3,075,000
Expenditures
Administration and enforcement of Pesticide Act of 1979 4,324,747 3,647,494 2,863,208
Total expenditures 4,324,747 3,647,494 2,863,208
Lapsed balances $ 475,253 $ 752,506 $ 211,792
45
STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES
AND LAPSED BALANCES - BY OBJECT
For the Years Ended June 30,
Fiscal Year
201 I 2010 2009
P.A. 96-0035
P.A. 96-0956 P.A. 96-0042
P.A. 96-0957 p .A. 96-0046 P.A. 95-073 I
Illinois Rural Rehabilitation Fund- 0595
Division of Administrative Services
Appropriations (net after transfers) $ 25,000 $ 25,000 $ 25,000
Expenditures
Programs, loans and grants 5,439 20,000
Total expenditures 5,439 20,000
Lapsed balances $ 25,000 $ 19,561 $ 5,000
Partners for Conservation Fund- 0608
Bureau of Land and Water Resources
Appropriations (net after transfers) $ 4,870,800 $ 4,275,000 $ 4,275,000
Expenditures
Personal services 369,589
State contributions to state employees' retirement system 103,670
State contributions to social security 27,448
Group insurance 70,163
Conservation 2000 Program 4,144,058 4,146,749 4,145,974
Total expenditures 4,714,928 4,146,749 4,145,974
Lapsed balances $ 155,872 $ 128,251 $ 129,026
Partners for Conservation Project Fund - 0609
Bureau of Land and Water Resources
Appropriations (net after transfers) $ 8,000,000 $ 2,612,500 $ 2,612,500
Expenditures
Implement agriculture resource enhancement programs 2,612,500
Total expenditures 2,612,500
Lapsed balances $ 8,000,000 $ $ 2,612,500
Illinois Racing Quarterhorse Breeders Fund - 0631
Division of County Fairs and Horseracing
Appropriations (net after transfers) $ 71,200 $ 71,200 $ 71,200
Expenditures
Promotion of III inois horse racing and breeding industry 18,700 21,225 16,825
Total expenditures 18,700 21,225 16,825
Lapsed balances $ 52,500 $ 49,975 $ 54,375
FY09 Budget Relief Fund - 0678
Bureau of Land and Water Resources
Appropriations (net after transfers) $ $ $ 3,500,000
Expenditures
Grants/soil and water conservation 3,500,000
Total expenditures 3,500,000
Lapsed balances $ $ $
46
STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
COMPARATIVE SCHEDlJLE OF NET APPROPRIATIONS, EXPENDITURES
AND LAPSED BALANCES- BY OBJECT
For the Years Ended June 30,
Fiscal Year
2011 2010 2009
P.A. 96-0035
P.A. 96-0956 P.A. 96-0042
P.A. 96-0957 P.A. 96-0046 p .A. 95-0731
Agriculture Pesticide Control Act Fund- 0689
Bureau of Environmental Programs
Appropriations (net after transfers) $ 700,000 $ 900,000 $ 800,000
Expenditures
Certification of pesticide applicators expenses of pesticide
enforcement programs 603,661 677,268 796,679
Total expenditures 603,661 677,268 796,679
Lapsed balances $ 96,339 $ 222,732 $ 3,321
Illinois Standardbred Breeders Fund- 0708
Division of County Fairs and Horseracing
Appropriations (net after transfers) $ 1,382,100 $ 1,592,800 $ 1,528,600
Expenditures
Personal services 43,641 51,820 52,282
Continuing appropriation for state contributions to state employees'
retirement system 2,086
State contributions to state employees' retirement system 12,216 14,707 8,920
State contributions to social security 4,273 4,514 4,570
Contractual services 32,623 36,264 34,002
Travel 824 1,397 1,532
Commodities 2,792 1,921 1,378
Printing 2,781 800 1,426
Operation of automotive equipment 5,952 4,476 6,345
Grants and other purposes authorized in Section 31 of the
Illinois Horse Racing Act of 1975, except administrative expense 1,149,755 1,357,506 1,357,514
Total expenditures 1,254,857 1,473,405 1,470,055
Lapsed balances $ 127,243 $ 119,395 $ 58,545
Illinois Thoroughbred Breeders Fund - 0709
Division of County Fairs and Horseracing
Appropriations (net after transfers) $ 2,097,100 $ 2,393,500 $ 2,355,200
Expenditures
Personal services 265,493 251,068 254,617
Continuing appropriation for state contributions to state employees'
retirement system 10,541
State contributions to state employees' retirement system 74,433 71,285 43,065
State contributions to social security 22,482 21,791 22,122
Contractual services 55,003 65,352 57,186
Travel 510 327
Commodities 2,018 1,797 1,476
Printing 1,814 765 695
Equipment 10,020
Telecommunications 4,706 5,557 4,824
Operation of automotive equipment 5,824 8,126 7,808
Grants and other purposes authorized in Section 31 of the
Illinois Horse Racing Act of 1975, except administrative expense 1,561,215 1,700,275 1,850,273
Total expenditures 2,003,518 2,126,016 2,252,934
Lapsed balances $ 93,582 $ 267,484 $ 102,266
47
STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES
AND LAPSED BALANCES- BY OBJECT
For the Years Ended June 30,
Fiscal Year
2011 2010 2009
P.A. 96-0035
P.A. 96-0956 P.A. 96-0042
P.A. 96-0957 p .A. 96-0046 p .A. 95-0731
Illinois Animal Abuse Fund- 0744
Bureau of Animal Industries
Appropriations (net after transfers) $ 4,000 $ 4,000 $
Expenditures
Expenses associated with the investigation of animal abuse 932 1,110
Total expenditures 932 1,110
Lapsed balances $ 3,068 $ 2,890 $
Illinois AgriFIRST Program Fund- 0754
Bureau of Marketing and Promotion
Appropriations (net after transfers) $ 250,000 $ 250,000 $ 250,000
Expenditures
AgriFIRST grants
Total expenditures
Lapsed balances $ 250,000 $ 250,000 $ 250,000
Agriculture Federal Projects Fund - 0826
Division of Agriculture Industry Regulation
Appropriations (net after transfers) $ 350,000 $ 350,000 $ 350,000
Expenditures
Various federal projects 322,986 108,647 104,880
Total expenditures 322,986 108,647 104,880
Lapsed balances $ 27,014 $ 241,353 $ 245,120
Bureau of Marketing and Promotion
Appropriations (net after transfers) $ 750,000 $ 750,000 $ 750,000
Expenditures
Various federal projects 615,407 353,173 229,320
Total expenditures 615,407 353,173 229,320
Lapsed balances $ 134,593 $ 396,827 $ 520,680
Bureau of Weights and Measures
Appropriations (net after transfers) $ 200,000 $ 200,000 $ 200,000
Expenditures
Various federal projects 55,987 7,750 37,926
Total expenditures 55,987 7,750 37,926
Lapsed balances $ 144,013 $ 192,250 $ 162,074
48
STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
COMPAR<\TIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES
AND LAPSED BALANCES- BY OBJECT
For the Years Ended June 30,
Fiscal Year
2011 2010 2009
P.A. 96-0035
P.A. 96-0956 P.A. 96-0042
P.A. 96-0957 P.A. 96-0046 p .A. 95-0731 .
Bureau of Animal Industries
Appropriations (net after transfers) $ 1,500,000 $ 1,500,000 $ 1,500,000
Expenditures
Various federal projects 125,579 278,232 626,007
Total expenditures 125,579 278,232 626,007
Lapsed balances $ I ,374,421 $ 1,221,768 $ 873,993
Bureau of Land and Water Resources
Appropriations (net after transfers) $ 815,000 $ 815,000 $ 815,000
Expenditures
Various federal projects 73,007 79,719 131,552
Total expenditures 73,007 79,719 131,552
Lapsed balances $ 741,993 $ 735,281 $ 683,448
Bureau of Meat and Poultry
Appropriations (net after transfers) $ 300,000 $ $
Expenditures
Various federal projects 1,517
Total expenditures 1,517
Lapsed balances $ 298,483 $ $
Bureau of Environmental Programs
Appropriations (net after transfers) $ 3,500,000 $ 3,500,000 $ 5,500,000
Expenditures
Various federal projects 959,123 2,030,522 1,926,117
Total expenditures 959,123 2,030,522 1,926,117
Lapsed balances $ 2,540,877 $ 1,469,478 $ 3,573,883
AGRICULTURE FEDERAL PROJECTS FUND TOTALS
Appropriations (net after transfers) $ 7,415,000 $ 7,115,000 $ 9,115,000
Total Expenditures 2,153,606 2,858,043 3,055,802
Lapsed balances $ 5,261,394 $ 4,256,957 $ 6,059,198
GRAND TOTAL -APPROPRIATED FUNDS
Appropriations (net after transfers) $ 105,416,900 $ II 0,525,500 $ 115,584,120
Total expenditures 83,406,001 96,545,448 99,764,663
Lapsed balances $ 22,010,899 $ 13,980,052 $ 15,819,457
49
STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES
AND LAPSED BALANCES- BY OBJECT
For the Years Ended June 30,
NON-APPROPRIATED FUND TOTALS
Regulatory Fund - 0291
Division of Agriculture Industry Regulation
Expenditures
Operational costs -Grain Code
Total expenditures
State Cooperative Extension Service Trust Fund - 0602
Division of Administrative Services
Expenditures
Transfer to University of Illinois
Total expenditures
Watershed Park Fund- 0651
Bureau of Land and Water Resources
Expenditures
Expenditures of Watershed Park
Total expenditures
Corn Commodity Trust Fund- 0807
Bureau of Marketing and Promotion
Expenditures
Com marketing program
Total expenditures
Commodity Trust Fund- 0824
Bureau of Marketing and Promotion
Expenditures
Corn marketing program
Total expenditures
Agriculture Federal Projects Fund - 0826
Federal Stimulus (fiscal year 2010) and Bureau of Marketing
and Promotion (fiscal year 2011)
Expenditures
Aquaculture program
Total expenditures
50
$
2011
P.A. 96-0956
P.A. 96-0957
136,048
136,048
13,443,950
13,443,950
666
666
78,536
78,536
$
Fiscal Year
2010
P.A. 96-0035
P.A. 96-0042
P.A. 96-0046
274,725
274,725
17,922,430
17,922,430
9,978
9,978
77,155
77,155
2009
p .A. 95-0731
$ 60,759
60,759
18,681,766
18,681,766
8,079
8,079
3,112
3,112
3,899
3,899
STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES
AND LAPSED BALANCES- BY OBJECT
State Fair Promotional Activities Fund - 0835
Bureau of Buildings and Grounds- Springfield
Expenditures
Costs of Illinois State Fair
Total expenditures
For the Years Ended June 30,
GRAND TOTAL- NON-APPROPRIATED FUNDS
Total expenditures
GRAND TOTAL- ALL FUNDS:
Total expenditures
$
2011
P.A. 96-0956
P.A. 96-0957
13,659,200
$ 97,065,201
$
Fiscal Year
2010
P.A. 96-0035
P.A. 96-0042
P.A. 96-0046
2009
P.A. 95-0731
21,663 -'$"-----:2~3,~8=-::85:-
21,663 23,885
18,305,951 18,781,500
$ 114,851,399 $ 118,546,163
Note: The comparative schedule of net appropriations, expenditures, and lapsed balances does not include the State Officers' salaries paid
by the Office of the Comptroller. For the years ended June 30,2011,2010, and 2009, State Officers' salaries were as follows:
Director $ 127,146 ==$=====13=3=,2=73= ==$===9=9.!.:,7=81=
Note: The fiscal year 2011 and 2009 expenditures and related lapsed balances do not reflect any interest payments approved for payment
by the Department and submitted to the Office of the Comptroller for payment after August, The fiscal year 2010 expenditures and
related lapsed balances are final and include interest payments made after August.
51
STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES
AND LAPSED BALANCES- BY FUND
For the Years Ended June 30,
APPROPRIATED FUNDS
Appropriations (net after transfers)
Expenditures
General Revenue Fund - 000 I
Illinois Department of Agriculture Laboratory Services
Revolving Fund - 0024
Agricultural Premium Fund - 0045
Capital Development Fund - 0141
Weights and Measures Fund- 0163
Fair and Exposition Fund - 0245
Motor Fuel and Petroleum Standards Fund - 289
Fertilizer Control Fund - 290
Used Tire Management Fund - 0294
Feed Control Fund - 0369
Livestock Management Facilities Fund - 0430
Illinois State Fair Fund- 0438
Federal Agricultural Marketing Services Fund- 0439
Agricultural Master Fund - 0440
Wholesome Meat Fund- 0476
Pesticide Control Fund - 0576
Illinois Rural Rehabilitation Fund - 0595
Partners for Conservation Fund - 0608
Partners for Conservation Project Fund - 0609
Illinois Racing Quarterhorse Breeders Fund - 0631
FY09 Budget Relief Fund - 0678
Agriculture Pesticide Control Act Fund- 0689
Illinois Standardbred Breeders Fund - 0708
Illinois Thoroughbred Breeders Fund - 0709
Illinois Animal Abuse Fund - 0744
Agriculture Federal Projects Fund - 0826
Total Expenditures- Appropriated Funds
Total lapsed balances
$
$
52
2011
P.A. 96-0956
P.A. 96-0957
I 05,416,900
30,013,252
736,557
19,278,261
3,776,527
873,873
479,475
39,200
1,255,497
15,000
5,178,489
3,935
542,501
6,138,485
4,324,747
4,714,928
18,700
603,661
1,254,857
2,003,518
932
2,153,606
83,406,001
22,010,899
$
$
Fiscal Year
2010
p .A. 96-003 5
P.A. 96-0042
p .A. 96-0046
II 0,525,500
34,538,069
479,922
23,732,175
2,612,500
3,888,022
I ,316,678
41,596
276,452
38,800
1,307,430
900
5,134,093
2,561
523,696
5,083,305
3,647,494
5,439
4,146,749
2,612,500
21,225
677,268
1,473,405
2,126,016
I, 110
2,858,043
96,545,448
13,980,052
2009
P.A. 95-0731
$ 115,584,120
40,248,352
662,159
23,884,793
2,896,800
1,316,678
24,250
499,977
38,800
863,461
10,836
5,526,682
517,567
5,152,831
2,863,208
20,000
4,145,974
16,825
3,500,000
796,679
I ,470,055
2,252,934
3,055,802
99,764,663
$ 15,819,457
STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES
AND LAPSED BALANCES- BY FUND
For the Years Ended June 30,
NON-APPROPRIATED FUNDS
Expenditures
Regulatory Fund- 0291
State Cooperative Extension Service Trust Fund - 0602
Watershed Park Fund - 0651
Corn Commodity Trust Fund - 0807
Commodity Trust Fund - 0824
Agriculture Federal Projects Fund - 0826
State Fair Promotional Activities Fund - 0835
Total Expenditures Non-Appropriated Funds
Total Expenditures All Funds
53
$
$
$
2011
P.A. 96-0956
P.A. 96-0957
136,048
13,443,950
666
78,536
13,659,200
97,065,201
$
$
$
Fiscal Year
2010
P.A. 96-0035
P.A. 96-0042
P.A. 96-0046
274,725
17,922,430
9,978
77,155
21,663
18,305,951
114,851,399
2009
P.A. 95-0731
$ 60,759
18,681,766
8,079
3,112
3,899
23,885
$ 18,781,500
$ 118,546,163
STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
COMPARATIVE SCHEDULE OF RECEIPTS, DISBURSEMENTS,
AND FUND BALANCE (CASH BASIS)- LOCALLY HELD FUNDS
(Expressed In Thousands)
For the Year Ended June 30, 2011
Fund Cash Balance July Cash Balance
Number Fund Name I, 2010 Receipts Disbursements June 30, 2011
1112 Centennial Farm Signs Fund $ 15 $ 10 $ 6 $ 19
1113 Illinois Colt Stakes/Championship
Purse Fund 877 587 645 819
1114 Agricultural Products Promotional Fund 443 481 465 459
1115 Surety Bond Fund
1116 Grain Indemnity Trust Fund 94 1,560 1,237 417
1218 Carcass Evaluation Fund 7 134 135 6
1233 Hong Kong Office Fund 19 19
1234 Ask Illinois First Fund 5 2 2 5
1285 Illinois Agriculture Youth Institute Fund 3 3
1335 White Experimental Farm Fund 25 41 29 37
1340 Agricultural Surveys Fund
1350 State Fair Promotional Activities Fund 41 126 132 35
1351 Zell Farm Fund 180 63 243
Total Locally Held Funds $ 1,690 $ 3,023 $ 2,670 $ 2,043
The Hong Kong Office Fund# 1233 deposits are maintained outside of the State Treasury at Wells Fargo Bank and are uninsured and
uncollateralized.
All other Locally Held Fund monies are held in the Illinois Funds, administered by the Illinois State Treasurer. The Illinois Funds
operates as a 2a7- like pool and thus reports all investments at amortized cost rather than market value. The fair value of the pool is the
same as the value of the pool's shares. The Treasurer's investment policies are governed by State statute. In addition, the Treasuer's
Office has adopted its own investment practice that supplements the statutory requirement.
54
STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
COMPARATIVE SCHEDULE OF RECEIPTS, DISBURSEMENTS,
AND FUND BALANCE (CASH BASIS)- LOCALLY HELD FUNDS
(Expressed In Thousands)
For the Year Ended June 30, 20 I 0
Fund Cash Balance July Cash Balance
Number Fund Name I, 2009 Receipts Disbursements June 30,2010
1112 Centennial Farm Signs Fund $ 15 $ 10 $ 10 $ 15
1113 Illinois Colt Stakes/Championship
Purse Fund 1,331 741 I ,195 877
1114 Agricultural Products Promotional Fund 594 533 684 443
1115 Surety Bond Fund 741 741
1116 Grain Indemnity Trust Fund 109 59 74 94
1218 Carcass Evaluation Fund 6 137 136 7
1233 Hong Kong Office Fund II 23 34
1234 Ask Illinois First Fund 5 5
1285 Illinois Agriculture Youth Institute Fund 3 3
1335 White Experimental Farm Fund 32 18 25 25
1340 Agricultural Surveys Fund 19 19
1350 State Fair Promotional Activities Fund 39 !51 149 41
1351 Zell Farm Fund 160 21 180
Total Locally Held Funds $ 3,065 $ 1,693 $ 3,068 $ 1,690
The Hong Kong Office Fund# 1233 deposits are maintained outside of the State Treasury at Wells Fargo Bank and are uninsured and
uncollateralized.
All other Locally Held Fund monies are held in the Illinois Funds, administered by the Illinois State Treasurer. The Illinois Funds
operates as a 2a7- like pool and thus reports all investments at amortized cost rather than market value. The fair value of the pool is the
same as the value of the pool's shares. The Treasurer's investment policies are governed by State statute. In addition, the Treasuer's
Office has adopted its own investment practice that supplements the statutory requirement.
55
Vl
0\
Balance at July 1, 2009 $
Additions
Deletions
Net Transfers
Balance at June 30, 2010 $
Balance at July 1, 2010 $
Additions
Deletions
Net Transfers
Balance at June 30, 2011 $
STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
SCHEDULE OF CHANGES IN STATE PROPERTY
For the Years Ended June 30, 2010 and 2011
Equipment Buildings Land
21,786,400 $ 137,324,313 $ 38,763,335
602,918 393,125
861,534 308
p52,647) 2,290,307 142,439
21,175,137 $ 140,007,437 $ 38,905,774
21,175,137 $ 140,007,437 $ 38,905,774
742,917 7,246
493,800 973
(413,076) 1,258,356 334,977
21,011,178 $ 141,272,066 $ 39,240,751
$
$
$
$
Note: This schedule has been reconciled to property records submitted to the Office of the Comptroller.
Total
197,874,048
996,043
861,842
2,080,099
200,088,348
200,088,348
750,163
494,773
1,180,257
201,523,995
STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
COMPARATIVE SCHEDULE OF CASH RECEIPTS
For the Years Ended June 30,
Fiscal Year
2011 2010 2009
General Revenue Fund - 000 I
Agriculture industry regulation $ 1,418,320 $ 1,136,646 $ 1,226,252
Meat poultry livestock 293,813 261,442 258,I 11
Pesticide products 1,175,750 821,975 809,800
Miscellaneous 30,690 9,384 3,417
Total Fund 000 I 2,918,573 2!229,447 2!2971580
Illinois De(2artment of Agriculture Laborato~ Services Revolving Fund - 0024
Laboratory fees 647,053 524,669 7081378
Total Fund 0024 647,053 524,669 7081378
Agricultural Premium Fund - 0045
Combined DuQuoin State Fair 2,023,835 1,536,245 Il461,509
Total Fund 0045 2,0231835 1,536,245 1,461,509
Weights and Measures Fund- 0163
Weights and measures fines 11,000
Weights and measures interest 2,489
Weights and measures inspections 4,694,226 4,952,238 4,305,324
Total Fund 0163 4,696,715 4,952,238 4,316,324
Motor Fuel and Petroleum Standards Fund - 0289
Fine/penalty or violation 28,700 17,558 21,200
Total Fund 0289 28,700 17,558 21,200
Fertilizer Control Fund - 0290
Fertilizer Inspection Fund 763,833 493,757 489,051
Total Fund 0290 763,833 493,757 489,051
Regulato~ Fund - 0291
Grain warehousing license fees 96,800 96,350 1011300
Total Fund 0291 96,800 96,350 101,300
Feed Control Fund - 0369
Feed fund manufacturer 1,774,813 1,317,025 1,305,477
Total Fund 0369 1,774,813 1,317,025 1,305,477
Livestock Management Facilities Fund - 0430
Livestock Management Fund 18,650 15 770 271200
Total Fund 0430 18,650 15,770 27,200
57
STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
COMPARATIVE SCHEDULE OF CASH RECEIPTS
For the Years Ended June 30,
2011
lllinois State Fair Fund - 0438
Combined Illinois State Fair $ 5,622,617
Total Fund 0438 5,622,617
Federal Agricultural Marketing Services Fund - 0439
U.S. Department of Agriculture 7,400
Total Fund 0439 7,400
Agricultural Master Fund- 0440
Federal Government 3,118
Private organization or individual donation 498,364
Total Fund 0440 501,482
Wholesome Meat Fund - 0476
U.S. Department of Agriculture 5,416,504
Indirect cost reimbursement
Total Fund 0476 5,416,504
Pesticide Control Fund- 0576
Pesticide products 6,840,854
Total Fund 0576 6,840,854
State Coogerative Extension Service Trust Fund- 0602
Transfer from General Revenue Fund 4,338,726
Agricultural premium 10,221,766
Total Fund 0602 14,560,492
Partners for Conservation Project Fund - 0609
COB -Conservation 2000
Total Fund 0609
Watershed Park Fund- 0651
Watershed park private donation 16
Total Fund 0651 16
Agriculture Pesticide Control Act Fund - 0689
Environmental protection 676,799
Total Fund 0689 676,799
Illinois Standardbred Breeders Fund - 0708
Standardbred late filing fee 1,550
Total Fund 0708 1,550
58
Fiscal Year
2010 2009
$ 5,597,133 $ 5,296,754
5,597,133 5,296,754
20,156 17,499
491,245 473,953
511,401 491,452
5,066,237 4,039,281
500,000 881,800
5,566,237 4,921,081
3,682,867 3,559,818
3,682,867 3;559,818
4,596,989 6,940,800
10,787,763 9,855,349
15,384,752 16,796,149
2,612,500
2,612,500
43
43
503,805 406,637
503,805 406,637
3,100 1,600
3,100 1,600
STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
COMPARATIVE SCHEDlJLE OF CASH RECEIPTS
For the Years Ended June 30,
201 I
Illinois Thoroughbred Breeders Fund - 0709
Thoroughbred late filing fee $ 3,100
Total Fund 0709 3,100
Illinois AgriFIRST Program Fund- 0754
AgriFIRST grant repayment 480
Total Fund 0754 480
Agriculture Federal Projects Fund- 0826
Agriculture federal projects 3,190,626
Total Fund 0826 3,190,626
State Fair Promotional Activities Fund- 0835
Promotion money for Illinois 20,246
Total Fund 0835 20,246
Total All Funds $ 49,811,138
59
Fiscal Year
2010 2009
$ 5,100 $ 1,000
5,100 1,000
569
569
2,944,223 3,621,304
2,944,223 3,621,304
23,601 21,128
23,601 21,128
$ 48,018,347 $ 45,844,985
0\
0
STATE OF ILLINOIS
DEPARTMENT OF AGRlCULTURE
RECONCILIATION SCHEDULE OF CASH RECEIPTS TO DEPOSITS REMITTED TO THE STATE COMPTROLLER
For the Year Ended June 30, 20 II
Receipts per Plus Deposits in Less Deposits
Department Transit Beginning in Transit End
Fund Records of Year of Year
General Revenue Fund (000 I) $ 2,918,573 $ 39,890 $ 75,447
Illinois Department of Agriculture Laboratory Services Revolving Fund (0024) 647,053 18,840 69,037
Agricultural Premium Fund (0045) 2,023,835 94,875 42,661
Weights and Measures Fund (OI63) 4,696,7I5 I85,210 200,977
Motor Fuel and Petroleum Standards Fund (0289) 28,700
Fertilizer Control Fund (0290) 763,833 1,781 277
Regulatory Fund (0291) 96,800 1,725 3,550
Feed Control Fund (0369) 1,774,813 2,663 9,424
Livestock Management Facilities Fund (0430) 18,650 70 810
Illinois State Fair Fund (0438) 5,622,617 211,538 300,228
Federal Agricultural Marketing Services Fund (0439) 7,400
Agricultural Master Fund (0440) 50I,482 15,712 7,814
Wholesome Meat Fund (0476) 5,4I6,504
Pesticide Control Fund (0576) 6,840,854 22,701 48,083
State Cooperative Extension Service Trust Fund (0602) 14,560,492
Watershed Park Fund (0651) 16
Agriculture Pesticide Control Act Fund (0689) 676,799
Illinois Standardbred Breeders Fund (0708) 1,550
Illinois Thoroughbred Breeders Fund (0709) 3,100
Illinois AgriFIRST Program Fund (0754) 480 80
Agriculture Federal Projects Fund (0826) 3,190,626
State Fair Promotional Activities Fund (0835) 20,246 60 96
Total All Funds $ 49,811,138 $ 595,065 $ 758,484
Receipts per
Comptroller
Records
$ 2,883,016
596,856
2,076,049
4,680,948
28,700
765,337
94,975
1,768,052
17,910
5,533,927
7,400
509,380
5,416,504
6,815,472
14,560,492
16
676,799
1,550
3,100
400
3,190,626
20,210
$ 49,647,719
0\
STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
RECONCILIATION SCHEDULE OF CASH RECEIPTS TO DEPOSITS REMITTED TO THE STATE COMPTROLLER
For the Year Ended June 30, 2010
Receipts per Plus Deposits in Less Deposits
Department Transit Beginning in Transit End
Fund Records of Year of Year
General Revenue Fund (000 1) $ 2,229,447 $ 52,193 $ 39,890
Illinois Department of Agriculture Laboratory Services Revolving Fund (0024) 524,669 13,611 18,840
Agricultural Premium Fund (0045) 1,536,245 46,434 94,875
Weights and Measures Fund (0163) 4,952,238 131,844 185,210
Motor Fuel and Petroleum Standards Fund (0289) 17,558 900
Fertilizer Control Fund (0290) 493,757 15 1,781
Regulatory Fund (0291) 96,350 3,125 1,725
Feed Control Fund (0369) 1,317,025 1,583 2,663
Livestock Management Facilities Fund (0430) 15,770 760 70
Illinois State Fair (0438) 5,597,133 185,722 211,538
Agricultural Master Fund (0440) 511,401 4,758 15,712
Wholesome Meat Fund (0476) 5,566,237
Pesticide Control Fund (0576) 3,682,867 16,209 22,701
State Cooperative Extension Service Fund (0602) 15,384,752
Partners for Conservation Project Fund (0609) 2,612,500
Agriculture Pesticide Control Fund (0689) 503,805
Illinois Standardbred Breeders Fund (0708) 3,100 500
Illinois Thoroughbred Breeders Fund (0709) 5,100 100
Illinois AgriFIRST Program Fund (0754) 569
Agriculture Federal Projects Fund (0826) 2,944,223
State Fair Promotional Activities Fund (0835) 23,601 232 60
Total All Funds $ 48,018,347 $ 457,986 $ 595,065
Receipts per
Comptroller
Records
$ 2,241,750
519,440
1,487,804
4,898,872
18,458
491,991
97,750
1,315,945
16,460
5,571,317
500,447
5,566,237
3,676,375
15,384,752
2,612,500
503,805
3,600
5,200
569
2,944,223
23,773
$ 47,881,268
STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES
For the Two Years Ended June 30, 2011
The Illinois Department of Agriculture's (Department) explanations for significant fluctuations
in expenditures as presented in the Comparative Schedule of Net Appropriations, Expenditures,
and Lapsed Balances by Object are detailed below. During fiscal year 2009, funds were
appropriated across the Department's divisions and the major object codes. During fiscal year
20IO, the General Assembly allocated large General Revenue Fund lump sums to the Division of
Administrative Services rather than individual line item appropriations as in fiscal year 2009.
The lump sums were for personal services, State contributions to social security, operating
expenses, and grants/lump sums. All were assigned to Administrative Services and distributed to
the bureaus. Fiscal year 20 II General Revenue Fund decreases for personal services and State
contributions to social security are due to the General Assembly appropriating only operational
and grant/lump sums appropriations in fiscal year 20 I1. Because appropriations were not
consistent among fiscal years, we have obtained explanations for significant fluctuations that
were not due to the change in the way the funds were appropriated.
General Revenue Fund - 000 I
Bureau ofDuQuoin State Fair
Entertainment and other related expenses expenditures increased $199, 99I (I 00%) from fiscal
year 2010 to 20Il. The Bureau received a new appropriation in fiscal year 2011 for
entertainment which was previously paid from lump sum appropriations.
Governor's Discretionary Appropriation
Governor's Discretionary Appropriation expenditures increased $3,993,893 (100%) from fiscal
year 2009 to 2010 and decreased $3,993,893 (100%) from fiscal year 2010 to 2011. The
Governor's discretionary appropriation existed only in fiscal year 2010.
Illinois Department of Agriculture Laboratory Services Revolving Fund- 0024
Bureau of Animal Industries
Expenses authorized by the Animal Disease Laboratories Act decreased $182,237 (28%) from
fiscal year 2009 to 20IO and increased $256,635 (53%) from fiscal year 20IO to 20Il.
Expenditures from this fund are based on cash flow. In fiscal year 2010, cash available
decreased, but in fiscal year 2011, fee increases provided an improved cash flow.
62
Agricultural Premium Fund- 0045
Division of County Fairs and Horseracing
Premiums to agricultural extension or 4-H decreased $195,855 (21 %) from fiscal year 2010 to
2011. This is funded with statutory transfers from the General Revenue Fund. In an attempt to
reduce the General Revenue Fund spending, the appropriations for grants in this fund were
reduced in fiscal year 2011.
Rehabilitation of county fairgrounds expenditures decreased $1,261,970 (50%) from fiscal year
201 0 to 2011. This is funded with statutory transfers from the General Revenue Fund. In an
attempt to reduce the General Revenue Fund spending, the appropriations for grants in this fund
were reduced in fiscal year 20 11.
Capital Development Fund - 0141
Bureau of Land and Water Resources
Deposit into Partners for Conservation Projects Fund expenditures increased $2,612,500 (1 00%)
from fiscal year 2009 to 2010 and decreased $2,612,500 (100%) from fiscal year 2010 to 2011.
The funds were not appropriated in the years they were not spent.
Weights and Measures Fund - 0163
Bureau ofWeights and Measurements
Personal services expenditures increased $405,662 (27%) from fiscal year 2009 to 2010. The
Bureau increased expenditures in the Weights and Measures Fund to replace the General
Revenue Fund for fiscal year 2010.
State contributions to state employees' retirement system expenditures increased $283,074
(112%) from fiscal year 2009 to 2010. The Bureau increased expenditures in the Weights and
Measures Fund to replace the General Revenue Fund for fiscal year 2010. The retirement rate
also increased in fiscal year 201 0.
Group insurance expenditures increased $102,667 (26%) from fiscal year 2009 to 2010. The
Bureau increased expenditures in the Weights and Measures Fund to replace the General
Revenue Fund for fiscal year 2010.
Equipment expenditures increased $167,161 ( 184%) from fiscal year 2009 to 201 0 and decreased
$220,634 (85%) from fiscal year 2010 to 2011. The Bureau purchased large scale trucks to
improve the efficiency of its operations in fiscal year 2010.
63
Fair and Exposition Fund- 0245
Division of County Fairs and Horseracing
Distribution to county fairs and fair and expositions authorities expenditures decreased $442,805
(34%) from fiscal year 2010 to 2011. This is funded with statutory transfers from the General
Revenue Fund. In an attempt to reduce the General Revenue Fund spending, the appropriations
for grants in this fund were reduced in fiscal year 2011.
Motor Fuel and Petroleum Standards Fund- 0289
Bureau of Weights and Measures
Regulation of motor fuel quality expenditures decreased $41,596 (100%) from fiscal year 2010 to
2011. The fund did not have adequate cash in fiscal year 2011 to spend the appropriations.
Fertilizer Control Fund- 0290
Division of Agriculture Industry Regulation
Fertilizer research expenditures decreased $223,525 ( 45%) from fiscal year 2009 to 2010 and
increased $203,023 (73%) from fiscal year 2010 to 2011. The fund did not have adequate cash in
fiscal year 2010 to spend the appropriations.
Feed Control Fund- 0369
Division of Agriculture Industry Regulation
Expenditures for feed control increased $443,969 (51%) from fiscal year 2009 to 2010. The
Bureau relied heavily on this fund after reducing the General Revenue Fund appropriation in
fiscal year 2010.
Wholesome Meat Fund- 0476
Bureau of Meat and Poultry Inspection
Personal services expenditures increased $601,866 (23%) from fiscal year 2010 to 2011. The
Bureau relied heavily on this fund in fiscal year 2011 in order to reduce the reliance on the
General Revenue Fund.
State contributions to state employees' retirement system expenditures increased $184,950 (33%)
from fiscal year 2009 to 2010 and increased $158,579 (21%) from fiscal year 2010 to 2011. The
Bureau relied heavily on this fund in fiscal years 2011 and 2010 in order to reduce the reliance on
the General Revenue Fund. The retirement rate also increased in both fiscal year 2010 and 2011.
64
Group insurance expenditures increased $265,6I 0 (44%) from fiscal year 20I 0 to 20Il. The
Bureau relied heavily on this fund in fiscal year 20 I1 in order to reduce the reliance on the
General Revenue Fund.
Equipment expenditures increased $I45,640 (I 0, I21%) from fiscal year 2009 to 2010. The
Bureau purchased cars in both fiscal year 20 I 0 and 2011, but none in fiscal year 2009.
Pesticide Control Fund- 0576
Bureau of Environmental Programs
Administration and enforcement of Pesticide Act of 1979 expenditures increased $784,286
(27%) from fiscal year 2009 to 20 I 0. The Bureau relied heavily on this fund after reducing the
General Revenue Fund appropriation in fiscal year 20 I 0.
Partners for Conservation Project Fund- 0609
Bureau of Land and Water Resources
Implement agriculture resource enhancement programs expenditures increased $2,6I2,500
(1 00%) from fiscal year 2009 to 20 I 0 and decreased $2,612,500 (1 00%) from fiscal year 2010 to
2011. This is funded by an appropriated transfer from the Capital Development Fund. If the
transfer is not appropriated, there is no cash to spend from this fund.
FY09 Budget Relief Fund- 0678
Bureau of Land and Water Resources
Grants/soil and water conservation expenditures decreased $3,500,000 ( 100%) from fiscal year
2009 to 2010. This fund was used solely in fiscal year 2009.
Agriculture Federal Projects Fund- 0826
Division of Agriculture Industry Regulation
Various federal projects expenditures increased $2I4,339 (I97%) from fiscal year 20I 0 to 2011.
The Bureau relied heavily on this fund after reducing the General Revenue Fund appropriation in
fiscal year 2010.
Bureau of Marketing and Promotion
Various federal projects expenditures increased $I23,853 (54%) from fiscal year 2009 to 2010
and increased $262,234 (74%) from fiscal year 2010 to 2011. These increases were primarily
due to increased funding for specialty crop grants. The amount allocated to the Department for a
federal fiscal year is paid over the next two calendar years. Federal fiscal year (FFY) 2007 was
$1II,OOO, FFY-2008 $124,000, FFY-2009 $437,000 and FFY-201 0 $648,000.
65
Bureau of Animal Industries
Various federal projects expenditures decreased $347,775 (56%) from fiscal year 2009 to 2010
and decreased $152,653 (55%) from fiscal year 2010 to 2011. Many ofthe bureau's previous
cooperative agreements have expired and additional federal funding was not available. This
bureau is expending less from the fund due to decreasing funding.
Bureau of Environmental Programs
Various federal projects expenditures decreased $1,071,399 (53%) from fiscal year 2010 to 2011.
A large reduction in funding federal programs resulted in less expenditures.
Regulatory Fund- 0291- Non-appropriated
Division of Agriculture Industry Regulation
Operational costs- Grain Code increased $213,966 (352%) from fiscal year 2009 to 2010 and
decreased $138,677 (50%) from fiscal year 2010 to 2011. To operate cost-effectively, the bureau
purchased twelve vehicles for field staff in fiscal year 2010. In fiscal year 2011, the fleet was
completed with the purchase of five additional vehicles.
State Cooperative Extension Service Trust Fund- 0602 -Non-appropriated
Division of Administrative Services
Transfer to University of Illinois decreased $4,478,480 (25%) from fiscal year 2010 to 2011.
The amount expended from the fund corresponds exactly with the amount appropriated to
transfer Cooperative Extension Services. This was reduced significantly in fiscal year 2011.
66
STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
ANALYSIS OF SIGNIFICANT VARIATIONS IN RECEIPTS
For the Two Years Ended June 30, 2011
The Illinois Department of Agriculture's (Department) explanations for significant fluctuations
in receipts as presented in the Comparative Schedule of Cash Receipts are detailed below. For
the purpose of this analysis, a significant fluctuation is defined as a variation that equaled or
exceeded $100,000 and 20% as compared to the prior year.
General Revenue Fund- 0001
Agriculture industry regulation receipts increased $281,674 (25%) from fiscal year 2010 to fiscal
year 2011. The Department saw an increase of fertilizer applications in the fall of 2010 and
spring of 20 11.
Pesticide product receipts increased $353,775 (43%) from fiscal year 2010 to fiscal year 2011
due to an increase in pesticide fees during fiscal year 20 11.
Illinois Department of Agriculture Laboratory Services Revolving Fund- 0024
Laboratory fees receipts increased $122,384 (23%) from fiscal year 2010 to fiscal year 2011.
Effective January 1, 2011, the Department increased fees on many tests under laboratory fees.
Laboratory fees receipts decreased $183,709 (26%) from fiscal year 2009 to fiscal year 2010.
This decrease was due primarily to the December 31, 2008 expiration of a large cooperative
agreement the Department had for pseudorabies testing. A portion of the revenue reduction was
seen in fiscal year 2009, whereas the other portion was seen in fiscal year 2010.
Agricultural Premium Fund- 0045
Combined DuQuoin State Fair receipts increased $487,590 (32%) from fiscal year 2010 to fiscal
year 2011. The DuQuoin State Fair experienced a record year at the 2010 (fiscal year 2011) fair,
primarily due to good weather and concert sales. Additionally, non-fair activity receipts
increased due to increased rates for the use of facilities.
Fertilizer Control Fund- 0290
Fertilizer inspection receipts increased $270,076 (55%) from fiscal year 2010 to fiscal year 2011.
The Department saw an increase in fertilizer applications in the fall of 201 0 and spring of 2011.
Feed Control Fund- 0369
Feed fund manufacturer receipts increased $457,788 (35%) from fiscal year 2010 to fiscal year
2011. The fees deposited into this fund were increased approximately 33% effective September
1,2010.
67
Wholesome Meat Fund- 0476
U.S. Department of Agriculture receipts increased $I,026,956 (25%) and indirect cost
reimbursement receipts decreased $38I ,800 (43%) from fiscal year 2009 to fiscal year 20IO and
$500,000 ( 100%) from fiscal year 20 I 0 to fiscal year 20 II. During fiscal year 20 II, the indirect
cost reimbursement receipts were combined with the U.S. Department of Agriculture receipts,
whereas in fiscal years 2009 and 20IO these amounts were shown separately. Overall cash
receipts in this fund fluctuate from year to year due to the timing of federal drawdowns.
Pesticide Control Fund- 0576
Pesticide products receipts increased $3,I57,987 (86%) from fiscal year 20IO to fiscal year 2011
due to an increase in pesticide fees during fiscal year 20 II.
State Cooperative Extension Service Trust Fund - 0602
Transfer from the General Revenue Fund decreased $2,343,811 (34%) from fiscal year 2009 to
2010. The appropriation for Cooperative Extension Services, which is to be transferred from the
General Revenue Fund, decreased by $780,000 in fiscal year 2010. Additionally, due to cash
flow issues in the General Revenue Fund, many transfers for fiscal year 201 0 were not made until
lapse period.
Partners for Conservation Project Fund- 0609
CDB- Conservation 2000 receipts decreased $2,6I2,500 (100%) from fiscal year 20IO to fiscal
year 2011 and increased $2,6I2,500 (IOO%) from fiscal year 2009 to fiscal year 2010. This fund
is funded by a transfer from the Capital Projects Fund that is subject to appropriation. In fiscal
year 20IO, it was appropriated and transferred, but was not in fiscal years 2011 and 2009.
Agriculture Pesticide Control Act Fund - 0689
Environmental protection receipts increased $172,994 (34%) from fiscal year 2010 to fiscal year
20 1I. This increase is due to the non-concurrence of State and federal fiscal years. Depending
on the timing of drawdowns of funds in a federal fiscal year, they may be received differently in
the State fiscal year from one year to the next.
68
STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
ANALYSIS OF SIGNIFICANT LAPSE PERIOD SPENDING
For the Two Years Ended June 30, 2011
The Illinois Department of Agriculture's (Department) explanations for significant lapse period
spending as presented in the Schedule of Appropriations, Expenditures and Lapsed Balances for
fiscal years 2011 and 2010 are detailed below. For purposes of this analysis, significant lapse
period spending is defined as $100,000 and 20% or more of the total expenditures for the
respective fiscal year.
Fiscal Year 20 11
Fund, Fund Number, and Explanation
Fertilizer Control Fund- 0290
Fertilizer Research and Education
Council (FREC) grants are approved in
January. Approval by the Director
follows, after which, Procurement
Business Cases (PBC) are prepared,
award letters are sent, agreements are
prepared, routed, executed and obligated.
This process takes several months
resulting in payments being made during
the lapse period.
State Cooperative Extension Services Trust
Fund-0602
Vouchers are not generally processed
from the Trust Fund until funds are
transferred from the General Revenue
Fund. Due to cash flow problems, the
funds were delayed.
69
Total
Expenditures
$ 479,475
13,443,950
Lapse Period
Expenditures
$ 423,730
6,721,974
Percent
88%
50%
Fiscal Year 2010
Total Lapse Period
Fund, Fund Number, and Explanation Expenditures Expenditures Percent
Fertilizer Control Fund- 290 $ 276,452 $ 225,034 81%
FREC grants are approved in
January. Approval by the Director
follows, after which, PBCs are
prepared, award letters are sent,
agreements are prepared, routed,
executed and obligated. This
process takes several months
resulting in payments being made
during the lapse period.
Partners for Conservation Fund- 0608 4,146,749 1,518,554 37%
This fund experienced cash flow
issues in fiscal year 2010. As a
result, many voucher payments
were processed during the lapse
period.
Partners for Conservation Project Fund
-0609 2,612,500 2,612,500 100%
Delay in transferring funds from the
Capital Development Board Fund
resulted in payments to grantees
being made during the lapse period.
Illinois Thoroughbred Breeders Fund -
0709 2,126,017 782,004 37%
Payments are processed as races are
run and paperwork is received.
Many races are run in June,
resulting in payments being made
during the lapse period.
70
Fiscal Year 201 0 (Continued)
Fund, Fund Number, and Explanation
Regulatory Fund- 0291
Cars and computer software were
purchased late in the year. This
resulted in payments being made
during the lapse period.
State Cooperative Extension Service
Trust Fund- 0602
Vouchers are not generally
processed from the Trust Fund until
funds are transferred from the
General Revenue Fund. Due to cash
flow problems, the fund transfers
were delayed.
Total
Expenditures
$ 274,725
17,922,430
71
$
Lapse Period
Expenditures
209,623
12,028,896
Percent
76%
67%
STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
ANALYSIS OF ACCOUNTS RECEIVABLE
For the Year Ended June 30, 2011
(Expressed in Thousands)
The Department utilizes the Attorney General, a private collection agency, and the Comptroller's Offset System to collect receivables. An aging schedule of
the Department's receivable at June 30,2011 is presented below:
1-30 31 to 90 91 to 180 181 to 365 Over 365
Fund Current Days Days Days Days Days Total
General Revenue Fund (0001) $ 14 $ 4 $ 7 $ 3 $ 4 $ 91 $ 123
Illinois Department of Agriculture Laboratory
Services Revolving Fund (0024) 25 6 3 2 4 41
Agriculture Premium Fund (0045) I 6 7
Weights and Measures Fund (0163) 348 27 20 29 38 28 490
......:1 Motor Fuel and Petroleum Standards Fund (0289) 3 3 N
lllinois State Fair Fund (0438) 19 12 13 13 92 59 208
Agricultural Marketing Services Fund (0439) 4 4
Agricultural Master Fund (0440) 2 2
Wholesome Meat Fund (0476) 1,635 1,635
Pesticide Control Fund (0576) 6 2 10 19
Agriculture Pesticide Control Act Fund (0689) 229 229
Agriculture Federal Projects Act (0826) 1,591 49 1,640
Agriculture Products Promotional Fund (1114) 2 2
Total $ 3,869 $ 53 $ 43 $ 97 $ 138 $ 203 $ 4,403
Less: allowance for uncollectible accounts (17)
Net Accounts Receivable $ 4,386
The amounts reported above include Due from Federal Government and Other Receivables
-...l w
STATE OF ILUNOIS
DEPARTMENT OF AGRICULTURE
ANALYSIS OF ACCOUNTS RECEIVABLE
For the Year Ended June 30,2010
(Expressed in Thousands)
The Department utilizes the Attorney General, a private collection agency, and the Comptroller's Offset System to collect receivables. An aging schedule of
the Department's receivable at June 30, 2010 is presented below:
1-30 31 to 90 91 to 180 181 to 365 Over 365
Fund Current Days Days Days Days Days Total
General Revenue Fund (0001) $ 9 $ 14 $ 7 $ 2 $ 23 $ 67 $ 122
Illinois Department of Agriculture Laboratory
Services Revolving Fund (0024) 21 3 9 4 39
Agriculture Premium Fund (0045) 7 7
Weights and Measures Fund (0163) 295 29 17 ll 21 20 393
Motor Fuel and Petroleum Standards Fund (0289) 2 3
Illinois State Fair Fund (0438) 71 22 19 32 54 39 237
Agricultural Marketing Services Fund (0439) 7 7
Wholesome Meat Fund (0476) 1,155 1,155
Pesticide Control Fund (0576) (2} 2 10 II
Agriculture Pesticide Control Act Fund (0689} 250 250
Agriculture Federal Projects Act (0826) 1,308 1,308
Agriculture Products Promotional Fund (1114) 2 2
Total $ 3,114 $ 69 $ 52 $ 46 $ 109 $ 144 $ 3,534
Less: allowance for uncollectible accounts (16)
Net Accounts Receivable $ 3,518
The amounts reported above include Due from Federal Government and Other Receivables
STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
SCHEDULE OF INDIRECT COST REIMBURSEMENTS
For the Two Years Ended June 30, 2011
(Not examined)
As allowed under State statutes, the State of Illinois, Department of Agriculture deposited its
indirect cost reimbursements into the funds in which the federal grant revenue was also deposited
rather than the funds from which the indirect costs were expended. The federal indirect cost rates
applied were as follows:
Federal Program
Cooperative Agreements with States for Intrastate
Meat and Poultry Inspection
Consolidated Pesticide Enforcement
Emerald Ash Borer Regulatory Action
Cooperative Pesticide Recordkeeping
Combined Agriculture Pest Survey
Sudden Oak Death
Gypsy Moth Regulatory Action
Shell Egg Surveillance
Illinois Ruminant Feed Ban Support Project
Indirect Rate %
Fiscal Year 2011
26.31%
26.31%
26.31%
26.31%
26.31%
26.31%
26.31%
N/A
26.31%
Indirect Rate %
Fiscal Year 201 0
26.31%
26.31%
26.31%
26.31%
26.31%
26.31%
26.31%
26.31%
26.31%
The "Base" against which the above listed rates were applied to calculate indirect costs included
direct salaries and wages, including fringe benefits except group insurance.
The Special Revenue funds used by the Department to account for federal programs involving
indirect costs were:
Fund Name
Federal Agricultural Marketing Services Fund
Agriculture Master Fund
Wholesome Meat Fund
Agriculture Pesticide Control Act Fund
Agriculture Federal Projects Fund
74
Fund
Number
0439
0440
0476
0689
0826
STATE OF ILLINOIS
DEPARTMENT OF AGRICULTURE
AGENCY FUNCTIONS AND PLANNING PROGRAM
For the Two Years Ended June 30, 2011
The Illinois Department of Agriculture (Department) is administered from offices located on the
Illinois State Fairgrounds in Springfield, Illinois. Mr. Robert F. Flider is the Acting Director.
The mailing address is:
Illinois Department of Agriculture
P.O. Box 19281
Springfield, Illinois 62794-9281
Mission Statement
The mission of the Department is to protect, preserve and promote Illinois agriculture and the
health and safety thereof to the public.
Vision Statement
The Department's vision is to promote and regulate agriculture in a manner which encourages
farming and agribusiness while protecting Illinois' consumers and our natural resources.
Agency Functions
The Department is organized into five divisions and the Executive Office.
1. Food Safety and Animal Protection
2. Natural Resources
3. Agriculture Industry Regulation
4. Administrative Services
5. Promotional Services
The Executive Office consists of the following:
1. Legal
2. Legislative
3. Bureau of Budget and Fiscal Services
4. Bureau of Human Resources Management
5. Bureau of DuQuoin State Fair
75
The Division of Food Safety and Animal Protection consists of the following:
1. Bureau ofMeat and Poultry Inspection
2. Bureau of Animal Health and Welfare
3. Centralia Animal Disease Lab
4. Galesburg Animal Disease Lab
The Division of Natural Resources consists of the following:
1. Bureau of Land and Water Resources
2. Bureau of Environmental Programs
The Division of Agriculture Industry Regulation consists of the following:
1. Bureau of Agricultural Productions Inspection
2. Bureau of Weights and Measures
3. Bureau of Warehouses
The Division of Administrative Services consists of the following:
1. Bureau of Computer Services
2. Bureau of Marketing and Promotion
3. Bureau of Agricultural Statistics
The Division of Promotional Serv