STATE OF ILLINOIS
GENERAL ASSEMBLY
HOUSE OF REPRESENTATIVES
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
GENERAL ASSEMBLY
HOUSE OF REPRESENTATIVES
COMPLIANCE EXAMINATION
For the Two Years Ended June 30,2011
TABLE OF CONTENTS
Agency Officials
Management Assertion Letter
Compliance Report
Summary
Accountants' Report
Independent Accountants' Report on State Compliance, on Internal
Control Over Compliance, and on Supplementary Information for State
Compliance Purposes
Schedule of Findings
Current Findings
Prior Findings Not Repeated
Supplementary Information for State Compliance Purposes
Summary
Fiscal Schedules and Analysis
Schedule of Appropriations, Expenditures and Lapsed Balances
Comparative Schedule ofNet Appropriations, Expenditures and
Lapsed Balances
Comparative Schedule of Net Appropriations, Expenditures and
Lapsed Balances by Major Object Code
Schedule of Changes in State Property
Comparative Schedule of Cash Receipts
Reconciliation Schedule of Cash Receipts to Deposits Remitted
to the State Comptroller
Analysis of Significant Variations in Expenditures
Analysis of Significant Variations in Receipts
Analysis of Significant Lapse Period Spending
Analysis of Operations
Agency Functions and Planning Program
Average Number of Employees
Service Efforts and Accomplishments (not examined)
1
Page
2
3-8
9-10
11-13
14
15
16
17-19
20-22
23
24
25
26
27
28
29
30-32
33
34
STATE OF ILLINOIS
GENERAL ASSEMBLY
HOUSE OF REPRESENTATIVES
COMPLIANCE EXAMINATION
For the Two Years Ended June 30, 2011
AGENCY OFFICIALS
Speaker of the House
Minority Leader
Clerk of the House
Assistant Clerk of the House
Agency offices are located at:
Office of the Speaker of the House
300 State House
Springfield, Illinois 62706
Office of the Clerk of the House
420 State House
Springfield, Illinois 62706
2
Representative Michael J. Madigan
Representative Tom Cross
Timothy D. Mapes
Bradley S. Bolin
Office of the Minority Leader
316 State House
Springfield, Illinois 62706
ILLINOIS HOUSE OF REPRESENTATIVES
OFFICE OF THE CLERK
TIMOTHY D. MAPES
CLERK
BRAD BOLIN
AssiSTANT CLERK
January 18, 2012
West & Company, LLC
919 Harris A venue
Greenville, IL 62246
Ladies and Gentlemen:
97TH GENERAL ASSEMBLY
MICHAEL]. MADIGAl\'
SPEAKER
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 Agency. 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
Agency'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 Agency has materially complied with the assertions below.
A. The agency 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 agency 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 agency 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 agency 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.
ROOM 420 STATE CAPITOL • SPRINGFIELD, ILLINOIS 62706 • TELEPHONE 217/782-8223
RECYCLED PAPER • SOYBEAN INKS
3
E. Money or negotiable securities or similar assets handled by the agency on behalf of the
State or held in trust by the agency have been properly and legally administered, and the
accounting and recordkeeping relating thereto is proper, accurate and in accordance with
law.
Yours very truly,
Clerk of the House
4
MICHAEL J. MADIGAN
SPEAKER
HOUSE OF REPRESENTATIVES
January 18, 2012
West & Company, LLC
919 E. Harris A venue
Greenville, IL 62246
Ladies and Gentlemen:
GENERAL AsSEMBLY
STATE OF ILLINOIS
ROOM 300
STATE HOUSE
SPRINGFIELD, ILUNOIS 62700
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 Agency. 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
Agency'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 Agency has materially complied with the assertions below.
A. The agency 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 agency 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 agency 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 agency 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.
5
E. Money or negotiable securities or similar assets handled by the agency on behalf of the
State or held in trust by the agency 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 House of Representatives Democratic Leadership
:Ji ~ (H~ Fiscal Officer)
6
TOM CROSS
HOUSE REPUBLICAN LEADER
January 18, 2012
West & Company, LLC
919 E. Harris A venue
Greenville, IL 62246
Ladies and Gentlemen:
STATE OF ILLINOIS
HOUSE OF REPRESENTATIVES
316 STATE HOUSE
SPRINGFIELD, IL 62706
217/782·1331
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 Agency. 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
Agency'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 Agency has materially complied with the assertions below.
A. The agency 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 agency 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 agency 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 agency 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.
RECYCLED PAPER • SOYBEAN INKS
7
E. Money or negotiable securities or similar assets handled by the agency on behalf of the
State or held in trust by the agency have been properly and legally administered, and the
accounting and recordkeeping relating thereto is proper, accurate and in accordance with
law.
Yours very truly,
Il;z;;;]~R:ublican Leadership
(Scott Reimers, Deputy Chief of Staff)
8
STATE OF ILLINOIS
GENERAL ASSEMBLY
HOUSE OF REPRESENTATIVES
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 does not contain scope
limitations, disclaimers, or other significant non-standard language.
SUMMARY OF FINDINGS
Number of
Findings
Repeated findings
Prior recommendations implemented
or not repeated
This Report
SCHEDULE OF FINDINGS
CURRENT FINDING
Description
None
9
Prior Report
STATE OF ILLINOIS
GENERAL ASSEMBLY
HOUSE OF REPRESENTATIVES
COMPLIANCE EXAMINATION
For the Two Years Ended June 30, 2011
COMPLIANCE REPORT (continued)
EXIT CONFERENCE
House Republican Leadership waived an exit conference in correspondence dated
December 22, 2011.
House Democratic Leadership waived an exit conference m correspondence dated
January 4, 2012.
House Clerk Management waived an exit conference m correspondence dated
January 4, 2012.
10
-----------WEST & COMPANY, LLc-----------
MEMBERS
E. LYNN FREESE
RICHARD C. WEST
BRIAN E. DANIELL
JANICE K. ROMACK
DIANA R. SMITH
D. RAIF PERRY
JOHN H. VOGT
JOSHUA D. LOWE
CERTIFIED PUBLIC ACCOUNTANTS
&
CONSULTANTS
919 E. HARRIS AVENUE
GREENVILLE, ILLINOIS 62246
(618} 664-4848
www.westcpa.com
OFFICES
EDWARDSVILLE
EFFINGHAM
GREENVILLE
MATTOON
SULLIVAN
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, General Assembly House of Representatives' 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 State of Illinois, General Assembly
House of Representatives is responsible for compliance with these requirements. Our responsibility
is to express an opinion on the State of Illinois, General Assembly House of Representatives'
compliance based on our examination.
A. The State of Illinois, General Assembly- House of Representatives 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 State of Illinois, General Assembly - House of Representatives 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 State of Illinois, General Assembly - House of Representatives 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 State of Illinois, General Assembly House of
Representatives 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.
Money or negotiable securities or similar assets handled by the State of Illinois, General
Assembly - House of Representatives on behalf of the State or held in trust by the State
of Illinois, General Assembly - House of Representatives have been properly and legally
administered and the accounting and recordkeeping relating thereto is proper, accurate,
and in accordance with law.
Member of Private Companies Practice Section
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 State of Illinois, General Assembly House of Representatives' 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 State of
Illinois, General Assembly- House of Representatives' compliance with specified requirements.
In our opinion, the State of Illinois, General Assembly - House of Representatives
complied, in all material respects, with the compliance requirements listed in the first paragraph of
this report during the two years ended June 30, 2011.
Internal Control
Management of the State of Illinois, General Assembly - House of Representatives 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 State of Illinois, General Assembly- House of Representatives'
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 State of Illinois, General Assembly- House of Representatives'
internal control over compliance.
A deficiency in an entity's internal control over compliance exists when the design or operation
of a control 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 in an entity's internal
control 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.
As required by the Audit Guide, immaterial findings excluded from this report have been
reported in a separate letter to your office.
12
Supplementary Information for State Compliance Purposes
Our examination was conducted for the purpose of forming an opinion on compliance
with the requirements listed in the first paragraph of this report. The accompanying
supplementary information as listed in the table of contents as Supplementary Information for
State Compliance Purposes is presented for purposes of additional analysis. We have applied
certain limited procedures as prescribed by the Audit Guide, as adopted by the Auditor General,
to the 2011 and the 2010 Supplementary Information for State Compliance Purposes, except for
information on the 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 agency management, and
is not intended to be and should not be used by anyone other than these specified parties.
W~ +-~,LLC.
West & Company, LLC
January 18, 2012
13
STATE OF ILLINOIS
GENERAL ASSEMBLY
HOUSE OF REPRESENTATIVES
COMPLIANCE EXAMINATION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30,2011
Current Findings
No findings were reported in the compliance examination of the State of Illinois, General
Assembly- House of Representatives for the two years ended June 30, 2011.
14
STATE OF ILLINOIS
GENERAL ASSEMBLY
HOUSE OF REPRESENTATIVES
COMPLIANCE EXAMINATION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30,2011
Prior Findings Not Repeated
No findings were reported in the compliance examination of the State of Illinois, General
Assembly- House of Representatives for the two years ended June 30,2009.
15
STATE OF ILLINOIS
GENERAL ASSEMBLY
HOUSE OF REPRESENTATIVES
COMPLIANCE EXAMINATION
SUPPLEMENTARY INFORMATION FOR STATE COMPLIANCE PURPOSES
For the Two Years Ended June 30,2011
SUMMARY
Supplementary Information for State Compliance Purposes presented in this section of the report
includes the following:
Fiscal Schedules and Analysis:
Schedule of Appropriations, Expenditures and Lapsed Balances
Comparative Schedule of Net Appropriations, Expenditures and Lapsed Balances
Comparative Schedule of Net Appropriations, Expenditures and Lapsed Balances by
Major Object Code
Schedule of Changes in State Property
Comparative Schedule of Cash Receipts
Reconciliation Schedule of Cash Receipts to Deposits Remitted to the State Comptroller
Analysis of Significant Variations in Expenditures
Analysis of Significant Variations in Receipts
Analysis of Significant Lapse Period Spending
Analysis of Operations:
Agency Functions and Planning Program
Average Number of Employees
Service Efforts and Accomplishments (not examined)
The accountants' report that covers the Supplementary Information for State Compliance
purposes presented in the Compliance Report Section states the accountants have applied certain
limited procedures as prescribed by the Audit Guide, as adopted by the Auditor General, except
for information on the Service Efforts and Accomplishments on which they did not perform any
procedures. However, the accountants do not express an opinion on the supplementary
information.
16
STATE OF ILLINOIS
GENERAL ASSEMBLY
HOUSE OF REPRESENTATIVES
COMPLIANCE EXAMINATION
SCHEDULE OF APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES
Appropriations For Fiscal Year 2011
Fourteen Months Ended August 31,2011
LAPSE PERIOD
EXPENDITIJRES EXPENDITIJRES APPROXIMATE APPROXIMATE
APPROPRIATIONS THROUGH JULY! TOTAL BALANCES
NET OF TRANSFERS JUNE 30 2011 TO AUGUST 31 1 2011 EXPENDITURES LAPSED
PUBLIC ACT 96-0956 & 97-0056
GENERAL REVENUE FUND- 00 I
For ordinary, incidental, and contingent expenses of
leadership staff and office operations
Speaker $ 5,109,643 $ 3,&54,914 $ 405,407 $ 4,260,321 $ 849,322
Minority Leader 4,903,610 4,596,425 85,942 4,682,367 221,243
For the ordinary and incidental expenses of the general
stalJ, operations, and special and standing committees,
for per diem employees and for expenses incurred in
transcribing and printing of House debate 5,346,108 4,439,186 161,029 4,600,215 745,893
For the purchasing on contract as required by law of
printiog, binding, printing paper, stationary, and office
supplies, no part of which shall be expended for
expenses of purchasing, handling, or distributing such
supplies and against which no indebtedness shall be
incurred without the written approval of the Speaker of
the House of Representatives 94,996 26,240 42,690 68,930 26,066
For travel expenses to Springfield of members on
official legislative business during weeks when the
General Assembly is not in session 30,394 14,364 440 14,804 15,590
For furnishing the items to members throughout the
year in connection with their legislative duties and
responsibilities and not in connection with any
political campaign 8,190,285 7,426,829 179,336 7,606,165 584,120
For expenses of Standing House Committees 2,382,203 2,251,342 23,956 2,275,298 106,905
For expenses in connection with the planning and
preparation of redistricting of legislative and
representative districts as required by Article IV,
section 3 of the Illinois Constitution of 1970:
Speaker 389 389
For expenses in connection with the planning and
preparation of redistricting of legislative and
representative districts as required by Article IV,
section 3 of the Illinois Constitution of 1970:
Speaker 750,000 285,665 285,665 464,335
Minority Leader 750,000 423,829 423,829 326,171
For expenses in connection with the planning and
preparation of redistricting of legislative and
representative districts as required by Article IV,
section 3 of the Illinois Constitution of 1970:
Speaker 1,500,000 1,500,000
Minority Leader I 500 000 I 500 000
Sub-total fund 00 I 30.557 628 23 318 794 898 800 24dl7,594 6 340 034
17
STATE OF ILLINOIS
GENERAL ASSEMBLY
HOUSE OF REPRESENTATIVES
COMPLIANCE EXAMINATION
SCHEDULE OF APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES (continued)
Appropriations For Fiscal Year 2011
PUBLIC ACT 96-0956 & 97-0056
GENERAL ASSEMBLY OPERATIONS
REVOLVINGFUND -196
For ordinary and contingent expenses
TOTAL FUNDS - FISCAL YEAR 2011
Fourteen Months Ended August 31, 2011
APPROPRIATIONS
NET OF TRANSFERS
250,000
$ 30,807,628 $
LAPSE PERIOD
EXPENDITURES
JULY I
EXPENDITURES
THROUGH
JUNE 30 2011 TO AUGUST3l, 2011
23,318,794 $ 898,800 $
Note 1: The infonnation reflected in this schedule was taken from Agency records and reconciled to records of the State Comptroller.
APPROXIMATE
TOTAL
EXPENDITURES
APPROXIMATE
BALANCES
LAPSED
250,000
24,217 594 =$=====6,5=90=,0=3=4
Note 2: Approximate lapse period expenditures do not include interest payments approved by the agency and submitted to the comptroller for payment after August.
18
STATE OF ILLINOIS
GENERAL ASSEMBLY
HOUSE OF REPRESENTATIVES
COMPLIANCE EXAMINATION
SCHEDULE OF APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES
Appropriations For Fiscal Year 2010
Fourteen Months Ended August 31, 201 0
LAPSE PERIOD
EXPENDITURES EXPENDITURES
APPROPRIATIONS THROUGH JULY I TOTAL BALANCES
NET OF TRANSFERS JUNE 30 2010 TO AUGUST 31 2010 EXPENDITURES LAPSED
PUBLIC ACT 96-0042
QENERAL REVENUE FUND - 001
For ordinary, incidental, and contingent expenses of
leadership staff and office operations
Speaker $ 5,109,643 $ 4,302,988 !> 599,587 !> 4,902,575 $ 207,068
Minority Leader 4,903,610 4,542,576 208,520 4,751,096 152,514
For the ordinary and incidental expenses of the general
staff, operations, and special and standing committees,
for per diem employees and for expenses incurred in
transcribing and printing of House debate 5,346,108 4,353,492 417,830 4,771,322 574,786
For the purchasing on contract as required by law of
printing, binding, printing paper, stationary, and office
supplies, no part of which shall be expended for
expenses of purchasing, handling, or distributing such
supplies and against which no indebtedness shall be
incurred without the written approval of the Speaker of
the House of Representatives 94,996 40,017 21,340 61,357 33,639
For travel expenses tn Springfield of members on
official legislative business during weeks when the
General Assembly is not in session 30,394 4,128 2 4,130 26,264
For furnishing the items tn members throughout the
year in connection with their legislative duties and
responsibilities and not in connection with any
political campaign 8,190,285 7,559,355 131,454 7,690,809 499,476
For expenses of Standing House Committees 2,382,203 2,122,061 28,982 2,151,043 231,160
For expenses in connection with the planning and
preparation of redistricting of legislative and
representative districts as required by Article IV,
section 3 of the Illinois Constitution ofl970:
Speaker 19,389 19,000 19,000 389
For expenses in connection with the planning and
preparation of redistricting of legislative and
representative districts as required by Article IV,
section 3 of the Illinois Constitution ofl970:
Speaker 250,000 24,259 221,933 246,192 3,808
Minority Leader 250 000 200990 49010 250.000
Sub-total fund 001 26,576 628 23.168 866 I 678 658 24 847 524 1729104
GENERAL ASSE!VIBLY OPERATIONS
REVOL VINQ FUND - 196
For ordinary and contingent expenses 250 000 II 000 11,000 239,000
TOTAL FlJNDS FISCAL YEAR 2010 $ 26,826,628 $ 23,179.866 $ 1,678,658 !> 24,858,524 $ 1,968,104
Note I: The information reflected in this schedule was taken from Agency records and reconciled to records of the State Comptroller.
Note 2: The total expenitures include interest paid through December 31, 20 I 0.
19
STATE OF ILLINOIS
GENERAL ASSEMBLY
HOUSE OF REPRESENTATIVES
COMPLIANCE EXAMINATION
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES AND
LAPSED BALANCES
GENERAL REVENUE FUND- 00 I
Appropriations (net of transfers)
EXPENDITURES
For ordinary, incidental, and contingent expenses of
leadership staff and office operations
Speaker
Minority Leader
For the ordinary and incidental expenses of the general
staff, operations, and special and standing committees, for
per diem employees and for expenses incurred in
transcribing and printing of House debate
For the purchasing on contract as required by law of
printing, binding, printing paper, stationary, and office
supplies, no part of which shall be expended for expenses
of purchasing, handling, or distributing such supplies and
against which no indebtedness shall be incurred without
the written approval of the Speaker of the House of
Representatives
For travel expenses to Springfield of members on official
legislative business during weeks when the General
Assembly is not in session
For furnishing the items to members throughout the year
in connection with their legislative duties and
responsibilities and not in connection with any political
campaign
For expenses of Standing House Committees
For expenses in connection with the planning and
preparation of redistricting of legislative and
representative districts as required by Article IV, section 3
of the Illinois Constitution of 1970:
Speaker
For expenses in connection with the planning and
preparation of redistricting of legislative and
representative districts as required by Article IV, section 3
of the Illinois Constitution of 1970:
Speaker
Minority Leader
Total expenditures
Lapsed Balances
20
2011
P.A. 96-0956 &
P.A. 97-0056
$ 30,557,628
4,260,321
4,682,367
4,600,215
68,930
14,804
7,606,165
2,275,298
285,665
423,829
24,217,594
$ 6,340,034
FISCAL YEAR
2010
P.A. 96-0042
$ 26,576,628
4,902,575
4,751,096
4,771,322
61,357
4,130
7,690,809
2,151,043
19,000
246,192
250,000
24,847,524
$ 1,729,104
2009
P.A. 95-0731
$ 26,142,828
4,605,841
4,872,419
4,726,420
90,452
28,839
7,995,300
2,306,350
66,200
24,691,821
$ 1,451,007
STATE OF ILLINOIS
GENERAL ASSEMBLY
HOUSE OF REPRESENTATIVES
COMPLIANCE EXAMINATION
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES AND
LAPSED BALANCES (continued)
FISCAL YEAR
2011 2010
P.A. 96-0956 &
2009
P.A. 97-0056 P.A. 96-0042 p .A. 95-0731
GENERAL ASSEMBLY OPERATIONS REVOLVING FUND- 196
Appropriations (net of transfers) $ 250,000 $ 250,000 $ 250,000
EXPENDITURES
For ordinary and contingent expenses 11,000 11,000
Lapsed Balances $ 250,000 $ 239,000 $ 239,000
GRAND TOTAL. ALL FUNDS:
Appropriations (net of transfers) $ 30,807,628 $ 26,826,628 $ 26,392,828
Expenditures 24,217,594 24,858,524 24,702,821
Lapsed Balances $ 6,590,034 $ 1,968,104 $ 1,690,007
Note: Approximate 201llapse period expenditures do not include interest payments approved for payment by the agency
and submitted to the comptroller after August.
21
STATE OF ILLINOIS
GENERAL ASSEMBLY
HOUSE OF REPRESENTATIVES
COMPLIANCE EXAMINATION
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES AND
LAPSED BALANCES (continued)
STATE OFFICERS' SALARIES
Appropriations to comptroller's office for House of Representatives
members' salaries
EXPENDITURES
For the Speaker of the House and Minority Leader
For the M~ority Leader of the House
For the 12 Assistant Majority and Minority Leaders in the House
For the Majority and Minority Conference Chairmen in the House
For the two Deputy Majority and the two Deputy Minority
Leaders in the House
For the Chairmen and Minority Spokesmen of Standing and Select
Committees in the House
For Per Diem Allowances for the Members of the House, as
provided by law
For Salaries, 118 Members of the House ofRepresentatives
Total expenditures
Lapsed Balances
22
2011
P.A. 96-0956 &
P.A. 97-0056
$ 9,666,300
52,428
22,162
206,836
34,473
73,951
642,851
7,814,008
8,846,709
$ 819,591
FISCAL YEAR
2010 2009
p .A. 96-0042 P.A. 95-0731
$ 9,666,300 $ 10,744,000
52,428 54,954
22,162 23,230
206,836 215,298
34,473 36,134
75,525 79,164
762,391 799,479
1,076,760
7,642,009 8,021,607
8,795,824 10,306,626
$ 870,476 $ 437,374
STATE OF ILLINOIS
GENERAL ASSEMBLY
HOUSE OF REPRESENTATIVES
COMPLIANCE EXAMINATION
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES AND
LAPSED BALANCES BY MAJOR OBJECT CODE
FISCAL YEAR
2011 2010 2009
GENERAL REVENUE FUND- 00 I
Appropriations (net of transfers) $ 30,807,628 $ 26,826,628 $ 26,392,828
EXPENDITURES
Personal services $ 14,325,801 $ 14,732,387 $ 13,668,437
Employee retirement contributions
paid by employer 100 977,738
State contribution to social security 1,039,203 1,066,522 1,043,462
Personal services - contractual 3,214,398 2,858,374 2,763,857
Social security - contractual employees 234,226 208,211 148,046
Contractual services 3,359,852 3,511,166 2,809,095
Travel 338,762 263,544 378,921
Printing 108,449 131,729 197,336
Commodities 302,827 294,041 276,314
Equipment 477,202 583,112 1,689,801
Electronic data processing 13,381 142,205 19,767
Telecommunications 575,839 589,108 679,108
Operation of automobile equipment 13,320 11,624 46,160
Lump sums and other purposes 120,596 71,208 1,679
Permanent improvements 93,638 395,293 3,100
Total expenditures 24,217,594 24,858,524 24,702,821
Lapsed Balances $ 6,590,034 $ 1,968,104 $ 1,690,007
Note: Approximate 2011 lapse period expenditures do not include interest payments approved for payment by the
agency and submitted to the comptroller after August.
23
STATE OF ILLINOIS
GENERAL ASSEMBLY
HOUSE OF REPRESENTATIVES
COMPLIANCE EXAMINATION
SCHEDULE OF CHANGES IN STATE PROPERTY
For the Two Years Ended June 30,
Balance at July 1, 2009
Additions
Deletions
Net transfers
Balance at June 30,2010
Balance at July 1, 2010
Additions
Deletions
Net transfers
Equipment
$ 5,965,987
316,102
(160,926)
(206,797)
$ 5,914,366
$ 5,914,366
824,344
(94,392)
(131,424)
Balance at June 30,2011 $ 6,512,894
Note: The above schedule has been derived from Agency records which have been reconciled to
property reports submitted to the Office of the Comptroller.
24
STATE OF ILLINOIS
GENERAL ASSEMBLY
HOUSE OF REPRESENTATIVES
COMPLIANCE EXAMINATION
COMPARATIVE SCHEDULE OF CASH RECEIPTS
For the Years Ended June 30,
GENERAL REVENUE FUND - 001
Majority Leadership
Minority Leadership
Clerk of the House
Prior Year Refunds
Total receipts -fund 001
$
$
25
2011
139
212
324
2,523
3,198
FISCAL YEAR
$
$
2010
181
372
942
3,006
4,501
$
$
2009
203
357
823
9,029
10,412
STATE OF ILLINOIS
GENERAL ASSEMBLY
HOUSE OF REPRESENTATIVES
COMPLIANCE EXAMINATION
RECONCILIATION SCHEDULE OF CASH RECEIPTS TO DEPOSITS
REMITTED TO THE STATE COMPTROLLER
For the Years Ended June 30,
FISCAL YEAR
2011 2010 2009
GENERAL REVENUE FUND- 001
Majority Leadership
Deposits per agency records $ 139 $ 181 $ 203
Deposits in transit beginning of year
Deposits in transit end of year
Deposits per State Comptroller $ 139 $ 181 $ 203
Minority Leadership
Deposits per agency records $ 212 $ 372 $ 357
Deposits in transit beginning of year 31
Deposits in transit end of year (31)
Deposits per State Comptroller $ 212 $ 403 $ 326
Clerk of the House
Deposits per agency records $ 324 $ 942 $ 823
Deposits in transit beginning of year
Deposits in transit end of year
Deposits per State Comptroller $ 324 $ 942 $ 823
Prior Year Refunds
Deposits per agency records $ 2,523 $ 3,006 $ 9,029
Deposits in transit beginning of year
Deposits in transit end of year
Deposits per State Comptroller $ 2,523 $ 3,006 $ 9,029
Grand Totals for House of Representatives Fund 00 l
Deposits per agency records $ 3,198 $ 4,501 $ 10,412
Deposits in transit beginning of year 31
Deposits in transit end of year (31)
Deposits per State Comptroller $ 3,198 $ 4,532 $ 10,381
26
STATE OF ILLINOIS
GENERAL ASSEMBLY
HOUSE OF REPRESENTATIVES
COMPLIANCE EXAMINATION
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES
For the Years Ended June 30,2011
The following are explanations for expenditures which differed by at least $60,000 and by more than 20% from the previous
year.
GENERAL REVENUE FUND· 001
For expenses in connection with the planning and preparation of redistricting of
legislative and representative districts as required by Article IV, section 3 of the
2011
Illinois Constitution of 1970 $ 285,665
The increase of $246,192 or I 00% from fiscal year 2009 to fiscal year 20 I 0
was due to the opening of a new appropriation.
For expenses in connection with the planning and preparation of redistricting of
legislative and representative districts as required by Article IV, section 3 of the
Fiscal Year
2010
$ 246,192 $
Illinois Constitution of 1970 $ 423,829 $ 250,000 $
The increase of $250,000 or 100% from fiscal year 2009 to fiscal year 20 I 0
was due to the opening of a new appropriation.
The increase of $173,829 or 70% from fiscal year 2010 to fiscal year 2011
was due to the appropriation being raised and legal fees associated with the
redistricting.
27
2009
STATE OF ILLINOIS
GENERAL ASSEMBLY
HOUSE OF REPRESENTATIVES
COMPLIANCE EXAMINATION
ANALYSIS OF SIGNIFICANT VARIATIONS IN RECEIPTS
For the Two Years Ended June 30, 2011
The following is an explanation for receipts which differed by at least $60,000 and by more than 20% for the
two fiscal years ended June 30, 20 11.
No receipt variations were in excess of above criteria for the two years ended June 30, 2011.
28
STATE OF ILLINOIS
GENERAL ASSEMBLY
HOUSE OF REPRESENTATIVES
COMPLIANCE EXAMINATION
ANALYSIS OF SIGNIFICANT LAPSE PERIOD SPENDING
For the Two Years Ended June 30, 2011
For the fiscal year ended June 30, 2011, there was no significant lapse period spending of at least $60,000 and by more
than 20%.
For the fiscal year ended June 30, 2010, the following is an explanation for significant lapse period spending of at least
$60,000 and by more than 20%:
Expenditure Item
For expenses in connection with the planning
and preparation of redistricting of legislative
and representative districts as required by
Article IV, section 3 of the Illinois
Constitution of 1970:
Speaker
Explanation
Fund
001
Total
Expenditures
$ 246,192
Lapse Period
Expenditures
$ 221,933
Percent
90%
Lapse period spending was due to EDP equipment purchases at year end and the payment for remodeling that took place
prior to June 30, 2010.
29
STATE OF ILLINOIS
GENERAL ASSEMBLY
HOUSE OF REPRESENTATIVES
COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30,2011
AGENCY FUNCTIONS AND PLANNING PROGRAM
Agency Functions
The Legislative Power of the State of Illinois is vested in the General Assembly, which is
composed of a 59-member Senate and a 118-member House of Representatives. Its principal
activities are enacting, amending or repealing laws, passing resolutions, adopting appropriation
bills and conducting inquiries on proposed legislation.
As of 1982, each Legislative district is comprised of one Senate district, which is divided into
two representative districts. Every two years, one representative is elected from each
representative district for a term of two years.
On the first day of January session of the General Assembly in odd-numbered years, the
Secretary of State shall convene the House of Representatives to elect from its membership a
Speaker of the House of Representatives as presiding officer. The House shall also elect a
Minority Leader, a Clerk of the House, and Assistant Clerk of the House and a Doorkeeper.
Speaker of the House
Speaker of the House of Representatives Representative Michael J. Madigan
The Speaker has those powers conferred upon him or her by the constitution, the laws of Illinois,
and any other motions or resolutions adopted by the House or jointly by the House and Senate.
The Speaker is the chief administrative officer of the House and has those powers necessary to
carry out those functions. Various duties and responsibilities are outlined in House Rule 4.
The office of the Speaker of the House is located at 300 State House, Springfield, Illinois.
30
STATE OF ILLINOIS
GENERAL ASSEMBLY
HOUSE OF REPRESENTATIVES
COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2011
AGENCY FUNCTIONS AND PLANNING PROGRAM (continued)
Minority Leader
Minority Leader- Representative Tom Cross
The Minority Leader has those powers conferred upon him or her by the constitution, the laws of
Illinois, and any other motions or resolutions adopted by the House or jointly by the House and
Senate. For purposes of powers of appointment conferred by the Constitution, the Minority
Leader of either house is a member of the numerically strongest political party other than the
party to which the Speaker belongs. The Minority Leader has general supervision of the
minority caucus staff.
The office of the Minority Leader is located at 316 State House, Springfield, Illinois.
Clerk of the House and Assistant Clerk of the House
Clerk of the House Timothy Mapes (effective 6/23/11)
Mark Mahoney (through 6/22111)
Assistant Clerk of the House- Bradley Bolin
The Clerk of the House may adopt policies and procedures for the conduct of his or her office.
Various duties and responsibilities are outlined in House Rule 6. The Speaker is the final arbiter
of any dispute arising in connection with the operation of the Office of the Clerk.
The Assistant Clerk of the House shall perform those duties as assigned by the Clerk.
The office of the Clerk of the House is located at 420 State House, Springfield, Illinois.
Doorkeeper
Doorkeeper - Lee Crawford
The Doorkeeper shall perform those duties assigned by law, or as ordered by the Speaker,
Presiding Officer, or Clerk. The various duties are outlined in House Rule 8.
31
STATE OF ILLINOIS
GENERAL ASSEMBLY
HOUSE OF REPRESENTATIVES
COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2011
CENTER FUNCTIONS AND PLANNING PROGRAM (continued)
Planning Program
The House of Representatives does not have a formal planning program. A long range planning
program is difficult to formulate for a legislative body, whose purpose is to legislate rather than
to provide a governmental service. The powers and duties of the House or Representatives are
detailed in the State of Illinois Constitution, the laws of Illinois, other motions or resolutions
adopted by the House or jointly by the House and the Senate, and by the House Rules.
32
STATE OF ILLINOIS
GENERAL ASSEMBLY
HOUSE OF REPRESENTATIVES
COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Years Ended June 30, 2011
AVERAGE NUMBER OF EMPLOYEES
The following table, prepared from Agency records, presents the average number of employees,
by function, for the past three years.
Regular full-time employees
Speaker of the House
Minority Leader
Office of the Clerk
Total average full-time employees
Contractual full-time employees
Speaker of the House
Minority Leader
Office of the Clerk
Total employees
Total average employees
33
2011
76
88
181
345
28
9
62
99
444
Fiscal Year
2010
77
79
189
345
37
5
65
107
452
2009
75
91
177
343
39
8
179
226
569
STATE OF ILLINOIS
GENERAL ASSEMBLY
HOUSE OF REPRESENTATIVES
COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Years Ended June 30, 2011
SERVICE EFFORTS AND ACCOMPLISHMENTS (not examined)
2011 Session 97th General Assembly
January 2011- November 2011
3,783 House Bills Introduced
833 House Bills Passed House Committees
575 House Bills Passed the House
427 House Bills Passed Both House and Senate
18 House Bills Vetoed (Total or Amendatory)
390 House Bills Signed into Law
2010 Session 96th General Assembly
January 2010- December 2010
2,220 House Bills Introduced
682 House Bills Passed House Committees
473 House Bills Passed the House
344 House Bills Passed Both House and Senate
13 House Bills Vetoed (Total or Amendatory)
341 House Bills Signed into Law
2009 Session 96th General Assembly
January 2009- December 2009
4,539 House Bills Introduced
1,106 House Bills Passed House Committees
704 House Bills Passed the House
551 House Bills Passed Both House and Senate
42 House Bills Vetoed (Total or Amendatory)
523 House Bills Signed into Law
34
