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STATE OF ILLINOIS
DEPARTMENT OF HUMAN SERVICES
FINANCIAL AUDIT
For the Year Ended June 30, 2008
Performed as Special Assistant Auditors for the
Auditor General, State of Illinois
STATE OF ILLINOIS
DEPARTMENT OF HUMAN SERVICES
FINANCIAL AUDIT
For the Year Ended June 30, 2008
TABLE OF CONTENTS
Page
AGENCY OFFICIALS ................................................................................................. 1
FINANCIAL STATEMENT REPORT
Summary ................................................................................................................. 3
Independent Auditors’ Report ................................................................................. 5
Basic Financial Statements
Statement of Net Assets and Governmental Funds Balance Sheet ...................... 7
Reconciliation of Governmental Funds Balance Sheet to
Statement of Net Assets .................................................................................... 8
Statement of Activities and Governmental Revenues, Expenditures, and
Changes in Fund Balances ................................................................................ 9
Reconciliation of Statement of Revenues, Expenditures,
and Changes in Fund Balances of Governmental Funds to Statement
of Activities ....................................................................................................... 10
Statement of Fiduciary Net Assets ....................................................................... 11
Statement of Changes in Fiduciary Net Assets .................................................... 12
Notes to Financial Statements .............................................................................. 13
STATE OF ILLINOIS
DEPARTMENT OF HUMAN SERVICES
FINANCIAL AUDIT
For the Year Ended June 30, 2008
TABLE OF CONTENTS - Continued
Supplementary Information
Combining Schedule of Accounts – General Fund .............................................. 33
Combining Schedule of Revenues, Expenditures and Changes
in Fund Balance – General Fund ...................................................................... 34
Combining Balance Sheet – Non-major Governmental Funds ............................ 35
Combining Statement of Revenues, Expenditures and Changes
in Fund Balance – Non-major Governmental Funds ........................................ 41
Combining Statement of Fiduciary Net Assets – Agency Funds ........................ 47
Combent of Changes in Assets and Liabilities – Agency Funds ..... 48
Report on Internal Control Over Financial Reporting and on Compliance
and Other Matters Based on an Audit of Financial Statements Performed
in Accordance with Government Auditing Standards ............................................ 49
Schedule of Findings..................................................................................................... 51
Prior Finding not Repeated ........................................................................................... 64
STATE OF ILLINOIS
DEPARTMENT OF HUMAN SERVICES
AGENCY OFFICIALS
Secretary Carol L. Adams, Ph.D.
Assistant Secretary (Operations) Catalina Soto (Effective 3/16/07 through 7/9/08)
Jerome Butler (Effective 11/12/08)
Assistant Secretary (Programs) Grace Hou
Budget Director Robert Brock
Business Services Director Steven Richie (Through 8/8/07)
Hero Tameling (Acting, Effective 8/8/07 to
8/19/08)
Ron Brian (Acting, Effective 8/20/08)
Chief of Staff Teyonda Wertz
Chief Financial Officer Robert Stanek
Chief Operational Officer Jerome Butler (Through 10/5/08)
Andrew Fox (Effective 10/14/08)
Contract Administration Manager Sally Hardwick Adams
State Purchasing Officer Curtis Thompson
Fiscal Services Director Solomon Oriaikhi
Human Resources Director Elizabeth Sarmiento
Management Information Services Chief Robert Daniel (Through 11/20/08)
Jeremy Margaron (Acting, Effective 11/20/08)
Office of Community Relations Director Tracey Scruggs Yearwood (Through
10/26/07)
Aurelio Huertas Fabrizio (Acting, Effective
10/29/07)
Chief Legislative Liaison Randy Wells
Compliance Workforce Safety Audrey McCrimon (Through 12/31/07)
Martha Younger-White (Effective 7/16/08)
1
STATE OF ILLINOIS
DEPARTMENT OF HUMAN SERVICES
AGENCY OFFICIALS - Continued
Hispanic/Latino Affairs Director Mireya Hurtado (Through 7/16/07)
Agueda Corona (Effective 7/16/07)
General Counsel Mary-Lisa Sullivan (Acting)
Inspector General Bill Davis
Office of Strategic Planning and Performance Ronald Carter (Through 1/30/07)
Management Director Gregory Diephouse (Effective 9/1/07)
Office of Alcoholism and Substance Theodora Binion-Taylor
Abuse Director
Office of Rehabilitation Services Rob Kilbury
Associate Director
Office of Community Health and Steven Guerra (Through 5/31/06)
Prevention Director Ivonne Sambolin-Jones (Effective 7/30/07)
Office of Developmental Disabilities Lilia Teninty
Director
Office of Mental Health Director Lorrie Rickman-Jones, Ph.D.
Office of Clinical, Administrative and Jim Hobbs
Program Support Manager
Office of Human Capital Development Marva Arnold
Director
Grant Administration Director Sharon Zahorodnyj
Office of Security and Emergency Hero Tameling (Effective 8/20/08)
Preparedness Director
Agency main offices are located at:
100 South Grand Avenue, East 501 South Clinton Street
Springfield, Illinois 62762 Chicago, Illinois 60607
2
STATE OF ILLINOIS
DEPARTMENT OF HUMAN SERVICES
FINANCIAL STATEMENT REPORT
SUMMARY
The audit of the accompanying basic financial statements of the State of Illinois, Department of
Human Services (Department) was performed by Sikich LLP as special assistants for the Auditor
General.
Based on their audit, the auditors expressed an unqualified opinion on the Department’s basic
financial statements.
SUMMARY OF FINDINGS
The auditors identified matters involving the Department’s internal control over financial
reporting that they considered to be significant deficiencies. The significant deficiencies are
described in the accompanying Schedule of Findings on pages 51-63 of this report, as findings
08-1 through 08-6, summarized as follows:
08-1 Consolidated services payments made without sufficient supporting documentation
08-2 Liabilities payable from future appropriations are misstated
08-3 Inadequate controls over commodities
08-4 Commodity inventory system outdated and insufficient for user needs
08-5 Inadequate controls over capital asset financial reporting
08-6 Failure to comply with Medicare and Medicaid certification requirements
PRIOR FINDING NOT REPEATED
A. Unrecorded and unreported locally held bank accounts
3
EXIT CONFERENCE
The findings and recommendations appearing in this report were discussed with Department
personnel at an exit conference on March 12, 2009. Attending were:
Department of Human Services
Robert Stanek Chief Financial Officer
Albert Okwuegbunam Chief, Bureau of Audit Liaison
Jame Nardulli DHS Audit Liaison
Brian Crofton Acting Bureau Chief, Bureau of General
Accounting
Solomon Oriaikhi Fiscal Services, Director
Dan Blair Bureau Chief, Fiscal Support Services
Tim Milbrandt Manager, Budget and Contracts Section,
Division of Management Information Services
Greg Primm Bureau Chief, Bureau of Federal Reporting
Ivonne Sambolin-Jones Office of Community Health and
Prevention, Director (via Chicago – TV)
Derrick Crane Business Administrator, Office of Clinical,
Administrative and Program Support
Office of the Auditor General
Paul Usherwood Audit Manager
Joe Gudgel IS Audit Manager
Sikich LLP – Special Assistant Auditors
Nick Appelbaum Partner
Andy Lascody
The responses to the recommendations were provided by Solomon Oriaikhi in a letter dated
March 12, 2009.
4
INDEPENDENT AUDITORS’ REPORT
Honorable William G. Holland
Auditor General
State of Illinois
As Special Assistant Auditors for the Auditor General, we have audited the accompanying
financial statements of the governmental activities, the major fund, and the aggregate remaining
fund information of the State of Illinois, Department of Human Services (the Department), as of
and for the year ended June 30, 200