FY11-Elections-Comp-full

              STATE OF ILLINOIS
STATE BOARD OF ELECTIONS
COMPLIANCE EXAMINATION
For the Two Years Ended June 30, 2011
STATE OF ILLINOIS
STATE BOARD OF ELECTIONS
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
Accountant’s 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 15
Supplementary Information for State Compliance Purposes
Summary 17
Fiscal Schedules and Analysis
Schedule of Expenditures of Federal Awards 18
Notes to Schedule of Expenditures of Federal Awards 20
Schedule of Appropriations, Expenditures and Lapsed Balances 24
Comparative Schedule of Net Appropriations, Expenditures and
Lapsed Balances 26
Schedule of Changes in State Property 30
Comparative Schedule of Cash Receipts 31
Reconciliation Schedule of Cash Receipts to Deposits Remitted to
the State Comptroller 32
Analysis of Significant Variations in Expenditures 33
Analysis of Significant Variations in Receipts 39
Analysis of Significant Lapse Period Spending 41
Analysis of Operations
Agency Functions and Planning Program 42
Average Number of Employees 44
Service Efforts and Accomplishments (Not Examined) 45
AGENCY OFFICIALS
STATE BOARD OF ELECTIONS
Executive Director (1/1/2011 to present) Rupert Borgsmiller
Executive Director (7/1/2009 to 12/31/2010) Daniel White
Chief Fiscal Officer Mike Roate
General Counsel Steve Sandvoss
Director of Administrative Services (10/1/11 to present) Mike Roate
Director of Administrative Services (7/1/09 to 9/30/11) Jim Withers
Board offices are located at:
2329 South MacArthur Blvd.
Springfield, IL 62704
James R. Thompson Center
100 W. Randolph, Suite 14-100
Chicago, IL 60601
BOARD MEMBERS
The Board consisted of the following members as of June 30, 2011:
William M. McGuffage, Chairman
Jesse R. Smart, Vice Chairman
Harold D. Byers
Betty J. Coffrin
Ernest L. Gowen
Judith C. Rice
Bryan A. Schneider
Charles W. Scholz
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STATE BOARD OF ELECTIONS
STATE OF ILLINOIS
2329 S. MacArthur Blvd
Springfield, Illinois 62704-4503
217/782-4141 TTY: 217/782-1518
Fax: 217/782-5959
BOARD MEMBERS
William M. McGuffage, Chairman
Jesse R. Smart, Vice Chairman
Harold D. Byers
Betty J. Coffrin
Ernest L. Gowen
Judith C. Rice
Bryan A. Schneider
Charles W. Scholz
James R. Thompson Center
100 W. Randolph St, Ste 14-100
Chicago, Illinois 60601-3232
312/814-6440 TTY: 312/814-6431
Fax: 312/814-6485
Honorable William G. Holland
Auditor General
lies Park Plaza
7 40 East Ash Street
Springfield, Illinois 62703-3154
Dear Mr. Holland:
EXECUTIVE DIRECTOR
Rupert T. Borgsmiller
March 14, 2012
We are responsible for the identification of, and compliance with, all aspects of
laws, regulations, contracts, or grant agreements that could have a material effect on the
operations of the State Board of Elections (Board). 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 Board'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, 2010 and June 30, 2011 , the
Board has materially complied with the assertions below.
A. The Board 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 Board 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 Board 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 Board 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.
www.elections.il.gov
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E. Money or negotiable securities or similar assets handled by the Board on behalf
of the State or held in trust by the Board have been properly and legally
administered, and the accounting and recordkeeping relating thereto is proper,
accurate and in accordance with raw.
Yours very truly,
State Board of Elections
~~~
(Mr. Michael Roate, Chief Fiscal Officer)
www.elections.il.gov
COMPLIANCE REPORT
SUMMARY
The compliance testing performed during this examination was conducted in accordance
with Government Auditing Standards and in accordance with the Illinois State Auditing Act.
ACCOUNTANTS’ REPORTS
The Independent Accountants’ Report on State Compliance, on Internal Control Over
Compliance and on Supplementary Information for State Compliance Purposes does not contain
scope limitations, disclaimers, or other significant non-standard language.
SUMMARY OF FINDINGS
Current Prior
Number of Report Report
Findings 4 5
Repeated findings 1 0
Prior recommendations implemented
or not repeated 4 3
SCHEDULE OF FINDINGS
Item No. Page Description Finding Type
FINDINGS (STATE COMPLIANCE)
11-1 9 Inadequate control over voucher processing Significant Deficiency
and Noncompliance
11-2 11 Failure to promulgate rules Significant Deficiency
and Noncompliance
11-3 12 Inaccurate calculation of civil penalties Significant Deficiency
and Noncompliance
11-4 14 Incomplete Internet Voter’s Guide Significant Deficiency
and Noncompliance
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PRIOR FINDINGS NOT REPEATED
A 15 Inadequate documentation to substantiate
compliance with the Election Code
B 15 Inadequate documentation of petition tie breaker
notifications
C 15 Inadequate documentation of official State calendar
of elections
D 16 Ethics Officer did not review statements of
economic interests
EXIT CONFERENCE
The State Board of Elections waived an exit conference in correspondence dated
February 24, 2012. Responses to the findings and recommendations were provided by Rupert
Borgsmiller in correspondence dated February 29, 2012.
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S PRI NGFIELD OF F IC E: CHIC AGO OFFICE:
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PHONE: 2 17n62·604 6
FAX: 2 17n6 5 -8222 • TTY: 888/26 1·28 8 7
OFF ICE OF THE AUDITOR GENERAL
WILLIAM G. HOLLAND
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FAX: 3 1218 14 · -1006
INDEPENDENT ACCOUNT ANTS' REPORT ON STATE COMPLIANCE, ON
INTERNAL CONTROL OYER COMPLIANCE, AND ON SUPPLEMENTARY
INFORMATION FOR STATE COMPLIANCE PURPOSES
Honorable William G. Holland
Auditor General
State of Illinois
Compliance
We have examined the State of Illinois, State Board of Elections' (Board) 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, 20 II . The management of the Board is
responsible for compliance with these requirements. Our responsibility is to express an opinion
on the Board's compliance based on our examination.
A. The Board has obligated, expended, received, and used public funds of the State in
accordance with the purpose for which such funds have been appropriated or otherv,rise
authorized by law.
B. The Board 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 Board has complied, in all material respects, wi th applicable laws and regulations.
including the State uniform accounting system, in its financial and fiscal operations.
D. State revenues and receipts collected by the Board 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 sec urities or similar assets handled by the Board on behalf of the State or
held in trust by the Board have been properly and legally administered and the accounting and
recordkeeping relating thereto is proper, accurate, and in accordance wi th law.
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
INTERNET A DDRESS: AUDITOR@MAIL.STATE. IL.US
R ECYCLf;O PAPER SOYBEAN I NKS
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 Board’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 Board’s compliance with specified requirements.
In our opinion, the Board complied, in all material respects, with the 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, 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 findings
11-1, 11-2, 11-3, and 11-4.
Internal Control
The management of the Board 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 Board’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 the Board’s internal control over compliance. Accordingly, we
do not express an opinion on the effectiveness of the Board’s 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 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 described in findings 11-1, 11-2, 11-3, and 11-4
in the accompanying schedule of findings that we consider to be significant deficiencies in
internal control over compliance. A significant deficiency is a deficiency, or combination of
deficiencies, in internal control that is less severe than a material weakness, 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.
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The Board's responses to the findings identified in our examination are described in the
accompanying schedule of findings. We did not examine the Board's responses and,
accordingly, we express no opinion on them.
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
2010 Supplementary Information for State Compliance Purposes, except for 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, Board management, and the State
Board of Elections Board members and is not intended to be and should not be used by anyone
other than these specified parties.
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BRUCE L. BULLARD, CPA
Director of Financial and Compliance Audits
March 14,2012
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STATE OF ILLINOIS
STATE BOARD OF ELECTIONS
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2011
11-1. FINDING (Inadequate control over voucher processing)
The State Board of Elections (Board) did not exercise adequate control over voucher
processing.
During testing, we noted the following:
• Twenty-four of 278 (9%) vouchers tested did not include required payments for
interest, totaling $622. The State Prompt Payment Act (30 ILCS 540/3-2) requires
State agencies to determine whether interest is due and automatically pay interest
penalties to the appropriate vendor when payment is not issued within 60 days after
receipt of a proper bill as follows:
• For vouchers approved after July 1, 2010: interest due to a vendor will not be
paid until all interest due the vendor exceeds $50.
• For vouchers approved between August 19, 2009 and July 1, 2010: all interest is
required to be paid.
• For vouchers approved between July 1, 2009 and August 19, 2009: all interest
amounting to $50 or more is required to be paid, and interest between $5 to
$49.99 is required to be paid if requested by the vendor.
• Seven of 278 (3%) vouchers tested, totaling $4,862, did not include proper approvals
on the order documents. Statewide Accounting Management System (SAMS)
(Procedure 17.10.30) requires the responsible agency official to examine proposed
financial transactions and certify their propriety.
• Six of 278 (2%) vouchers tested, totaling $12,042, were not coded with the correct
SAMS object code. SAMS (Procedure 11.10.60) states the purpose of assigning a
correct detail object code is to report expenditure information at a more refined level
within a common object.
Board personnel stated that they did not have the resources to manually identify, calculate,
and process prompt payment interest for every voucher. With respect to the tested vouchers
with omitted order document approvals or incorrect object codes, Board personnel stated
these problems were both due to employee oversight.
Failure to promptly pay the required interest on vouchers is non compliance with the State
Prompt Payment Act. The lack of proper approval on order documents and use of incorrect
SAMS detail object codes reduces the overall control over expenditures and may lead to
inappropriate expenditures. (Finding Code No. 11-1, 09-5)
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STATE OF ILLINOIS
STATE BOARD OF ELECTIONS
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2011
RECOMMENDATION
We recommend the Board develop and implement procedures to identify all vouchers not
paid within 60 days of receipt of proper bill and promptly pay required interest payments.
We recommend the Board implement and maintain controls to ensure vouchers are coded
with the correct SAMS detail object code. In addition, we recommend the Board
implement and maintain controls to ensure requisition or ordering documents are
approved by the appropriate personnel.
BOARD RESPONSE
Concur. As a result of new CMS applications to streamline the calculation and payment
of Prompt Payment interest per applicable statute (30 ILCS 540/3-2), the Board has taken
corrective action to address interest payment issues in FY2011 and will do so in future
years. Also, the Board will take steps to enhance its voucher control procedures to ensure
that applicable signature and approval requirements are met for all processed vouchers.
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STATE OF ILLINOIS
STATE BOARD OF ELECTIONS
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2011
11-2. FINDING (Failure to promulgate rules)
The State Board of Elections (Board) did not promulgate rules as required by the Election
Code (Code).
The Code (10 ILCS 5/22-6) requires local election authorities to report to the Board the
unit-by-unit vote totals within 22 days after each election. The Code further specifies that
this information is to be provided to the Board in an electronic format and requires the
Board to promulgate rules necessary for implementation of this electronic reporting.
However, we noted the Board has not promulgated rules for electronic unit-by-unit vote
total reporting as required by the Code. This portion of the Code became effective on
November 9, 2007.
Board personnel stated this requirement in the Code has been largely unfunded since it
became effective, and the Board set aside money from its lump sum appropriation to
begin design and development work during Fiscal Year 2011. Board personnel further
stated they do not feel rule development would be feasible or practical until the design
and development phases are complete and they are ready to move toward
implementation. Board personnel currently estimate full implementation of electronic
reporting to occur during Fiscal Year 2013.
Failure to promulgate rules for implementation of electronic unit-by-unit vote total
reporting is noncompliance with State statute. (Finding Code No. 11-2)
RECOMMENDATION
We recommend the Board continue to work towards full implementation of electronic
unit-by-unit vote total reporting and adopt rules to govern the electronic reporting as
required.
BOARD RESPONSE
Concur. The Board continues to work on design and development phase of the Electronic
Canvassing system. When design and development tasks are complete, the Board will
develop and promulgate rules in accordance with the Code (subject to continuation of
sufficient funding to complete the system).
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STATE OF ILLINOIS
STATE BOARD OF ELECTIONS
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2011
11-3. FINDING (Inaccurate calculation of civil penalties)
The State Board of Elections (Board) did not comply with the Election Code (Code)
regarding civil penalties for late filing of Statements of Organization (Form D-1).
The Code (10 ILCS 5/9-3), effective July 1, 2010, requires the Board to impose civil
penalties of $50 per business day upon political committees for late filing of Form D-1.
Prior to July 1, 2010, the Code required the Board to impose civil penalties of $25 per
business day upon political committees for late filing of a Form D-1. The political
committees shall file Form D-1 with the Board within 10 business days of the creation of
such committee, except any political committee created within 30 days before an election
shall file the Form D-1 within 2 business days.
We noted the following deficiencies during our testing:
• The Board assessed the incorrect penalty amount for a Form D-1 that was due
during Fiscal Year 2011. The Board computed the penalty due using the $25 per day
amount that was in effect during Fiscal Year 2010, instead of the $50 per day
amount that was in effect during Fiscal Year 2011. As a result, the political
committee in this instance was fined $1,375 less than it should have been.
• The Board did not correctly compute the number of business days late that the Form
D-1 was filed in all instances. We noted the Board incorrectly computed the number
of business days late the Form D-1 was filed in 3 of 7 (43%) instances tested,
resulting in the political committees in these instances being under- or over-fined by
$25 in each instance.
Board personnel stated the business days late were calculated incorrectly due to oversight.
Board personnel also indicated the wrong fine amount was used in calculating the fine in
one of the instances tested due to a misunderstanding regarding the effective date of the
statutory change. Portions of Public Act 96-0832 became effective on July 1, 2010, while
other sections of this public act became effective on January 1, 2011.
Failure to impose accurate civil penalties on political committees for late filing of Form D-1
is noncompliance with State statute, resulted in the under- or over- fining of political
committees, and resulted in a loss of revenue to the State totaling $1,375. (Finding Code No.
11-3)
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STATE OF ILLINOIS
STATE BOARD OF ELECTIONS
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2011
RECOMMENDATION
We recommend the Board establish procedures to ensure penalty amounts are calculated
accurately prior to assessing the fines against political committees.
BOARD RESPONSE
Concur. The Board will enhance procedures to ensure future penalties are calculated
accurately prior to assessing fines.
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STATE OF ILLINOIS
STATE BOARD OF ELECTIONS
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2011
11-4. FINDING (Incomplete Internet Voter's Guide)
The State Board of Elections (Board) did not comply with the Election Code (Code)
regarding required components of the Internet Voter’s Guide.
The Code (10 ILCS 5/12A-5) requires the Board to publish an Internet Voter’s Guide
containing information relating to voting and the candidates on the ballot of a General
Election. The Code also requires the Board to include the instructions for properly using the
balloting equipment used by each election authority within the Internet Voter’s Guide.
We noted the Board has created an Internet Voter’s Guide for each General Election.
However, we noted the Board has not included the instructions for properly using the
balloting equipment used by each election authority within their Internet Voter’s Guide as
required by the Code.
Board personnel stated that the exclusion of the instructions for properly using the balloting
equipment used by each election authority was due to oversight. However, the Board does
have a separate link on their website for general instructions on balloting equipment. The
auditors reviewed the information available at the other link as referenced by the Board and
determined the information and instructions available are not specific enough in detail to
meet the statutory requirement.
Failure to include the instructions for properly using the balloting equipment used by each
election authority within the Board’s Internet Voter’s Guide is noncompliance with State
statute. (Finding Code No. 11-4)
RECOMMENDATION
We recommend the Board incorporate the instructions for the proper use of balloting
equipment used by each election authority within the Board’s Internet Voter’s Guide as
required.
BOARD RESPONSE
Concur. Per subsequent discussions with the Office of the Auditor General, the Board has
developed a corrective action plan for the inclusion of instructions for operation of balloting
equipment used by each election authority.
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STATE OF ILLINOIS
STATE BOARD OF ELECTIONS
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2011
PRIOR FINDINGS NOT REPEATED
A. FINDING (Inadequate documentation to substantiate compliance with the Election
Code)
During the prior examination, the Board did not maintain adequate documentation to
substantiate compliance with the Election Code (Code).
During the current examination, the Board maintained adequate documentation to
substantiate compliance with the Code. The Board maintained documentation of
notification letters sent to local election authorities tested during the examination as well
as support for preliminary and public test dates for the sample of instances tested.
(Finding Code No. 09-1)
B. FINDING (Inadequate documentation of petition tie breaker notifications)
During the prior examination, the Board did not maintain adequate documentation of all
petition tie breaker notifications sent.
During the current examination, the Board maintained adequate documentation of
petition tie breaker notifications for the sample of instances tested during our
examination. (Finding Code No. 09-2)
C. FINDING (Inadequate documentation of official State calendar of elections)
During the prior examination, the Board did not maintain adequate documentation to
prove that the official State calendar of elections was made available to the public timely.
During the current examination, the Board maintained adequate documentation of the
official State calendar of elections publication dates. The Board published the official
State calendars of elections in a timely manner during the examination period. (Finding
Code No. 09-3)
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STATE OF ILLINOIS
STATE BOARD OF ELECTIONS
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2011
PRIOR FINDINGS NOT REPEATED, continued
D. FINDING (Ethics Officer did not review statement of economic interest)
During the prior examination, the State Board of Elections did not review statements of
economic interests in compliance with the State Officials and Employees Ethics Act.
During the current examination, the State Board of Elections has complied with the State
Officials and Employees Ethics Act by assigning the duty of reviewing the statements of
economic interests to the Board’s ethics officer. The ethics officer reviewed the
statements to ensure the forms were completed correctly and that no conflicts of interest
existed before the statements were submitted to the Secretary of State. (Finding Code No.
09-4)
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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 of Federal Awards
Notes to the Schedule of Expenditures of Federal Awards
Schedule of Appropriations, Expenditures and Lapsed Balances
Comparative Schedule of Net Appropriations, Expenditures
and Lapsed Balances
Schedule of Changes in State Property
Comparative Schedule of Cash Receipts
Reconciliation Schedule of Cash Receipts to Deposits Remitted
to the State Comptroller
Analysis of Significant Variations in Expenditures
Analysis of Significant Variations in Receipts
Analysis of Significant Lapse Period Spending
• Analysis of Operations:
Board Functions and Planning Program
Average Number of Employees
Service Efforts and Accomplishments (Not Examined)
The accountants' report that covers the Supplementary Information for State Compliance
Purposes presented in the Compliance Report Section states the auditors have applied certain
limited procedures as prescribed by the Audit Guide as adopted by the Auditor General, except
for information on the Service Efforts and Accomplishments on which they did not perform any
procedures. However, the accountants do not express an opinion on the supplementary
information.
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STATE OF ILLINOIS
STATE BOARD OF ELECTIONS
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Two Years Ended June 30, 2011
(amounts in thousands)
Fiscal Year 2011 Amounts
Federal Federal Provided to
Federal Grantor/Program Title CFDA No. Expenditures Subrecipients
Election Assistance Commission (EAC)
(funded by General Services Administration)
Election Reform Payments 39.011 $ 410 $ 137
Election Assistance Commission (EAC)
(funded by General Services Administration)
Requirements Program Payments 90.401 3,428 2,568
Health & Human Services (HHS)
Voting Access for Individuals with
Disabilities Grant Program 93.617 512 490
Total Expenditures of Federal Awards $ 4,350 $ 3,195
Note: The accompanying notes to the Schedule of Expenditures of Federal Awards are an integral
part of this schedule.
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STATE OF ILLINOIS
STATE BOARD OF ELECTIONS
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Two Years Ended June 30, 2011
(amounts in thousands)
Fiscal Year 2010 Amounts
Federal Federal Provided to
Federal Grantor/Program Title CFDA No. Expenditures Subrecipients
Election Assistance Commission (EAC)
(funded by General Services Administration)
Election Reform Payments 39.011 $ 46 $ 0
Election Assistance Commission (EAC)
(funded by General Services Administration)
Help America Vote College Program 90.400 1,154 0
Election Assistance Commission (EAC)
(funded by General Services Administration)
Requirements Program Payments 90.401 2,521 366
Health & Human Services
Voting Access for Individuals with
Disabilities Grant Program 93.617 193 193
Total Expenditures of Federal Awards $ 3,914 $ 559
Note: The accompanying notes to the Schedule of Expenditures of Federal Awards are an integral
part of this schedule.
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STATE OF ILLINOIS
STATE BOARD OF ELECTIONS
NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Two Years Ended June 30, 2011
1. Significant Accounting Policies
(a) Basis of Presentation
The accompanying Schedule of Expenditures of Federal Awards presents all the
federal award programs of the State of Illinois, State Board of Elections (Board)
for the fiscal years ended June 30, 2010 and June 30, 2011.
(b) Basis of Accounting
The accompanying Schedule of Expenditures of Federal Awards is prepared on
the cash basis of accounting.
2. Description of Grant Programs
The following is a brief description of the grant programs included in the Schedule of
Expenditures of Federal Awards:
Election Reform Payments - Help America Vote Act of 2002 (HAVA) – CFDA #39.011
Grant
Identification
Number: Program Title:
Section 101
County Database
Access
Reimbursement
Federally funded (100%) reimbursement to local election jurisdictions
(Illinois counties and city boards of election) for qualifying costs of
connectivity (one-time Internet hookup and cabling costs) required to
connect local jurisdiction voter registration databases to the State Board of
Elections integrated Statewide voter registration database. The development
and implementation of this integrated Statewide database is mandated by the
federal Help America Vote Act of 2002.
Section 101
Election
Assistance (EAI)
Grants
Agency-initiated grant of 100% Federal funding to local election
jurisdictions for qualifying projects that enhance the conduct and operation
of the voting process in the State of Illinois.
Section 101
Polling Place
Accessibility
(PPA) Grants
Agency-initiated supplement to Section 261 EAID grant – provides 100%
Federal funding to local election jurisdictions for qualifying projects that
improve the accessibility of Illinois polling places for voters with disabilities.
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STATE OF ILLINOIS
STATE BOARD OF ELECTIONS
NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Two Years Ended June 30, 2011
Section 101
Additional
Assistance
(AAG) Grants
Agency initiated grant of 100% Federal funding to 13 local election
jurisdictions that did not qualify for the Punch Card Federal funding grant.
This grant was to be used to carry out one or more of the activities as
provided in the Help America Vote Act, Title I, Section 101.
Section 102
Punch Card
Reimbursements
Federally mandated program that provides 100% Federal funding to
reimburse local election jurisdictions for costs of replacement of obsolete
punch card voting equipment with qualifying new equipment utilizing new
voting technologies.
Section 101 Sub-grants
to
Secretary of
State
Sub-grant of 100% Federal funding to the Illinois Office of the Secretary of
State (SOS) to fund improvements at SOS driver’s license facilities to
capture information required by an integrated Statewide voter registration
database system. The development and implementation of this integrated
system is mandated and funded by the federal Help America Vote Act of
2002.
HAVA College Program –
Help America Vote Act of 2002 (HAVA) – CFDA #90.400
Grant
Identification
Number: Program Title:
Sections 501-503
Recruitment and
Training of
College and
University
Students to Serve
as Poll Workers
on Election Day
Project Grant
Federally mandated program that provides up to $35,000 for the recruitment
and training of college and university students to serve as poll workers on
Election Day.
21
STATE OF ILLINOIS
STATE BOARD OF ELECTIONS
NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Two Years Ended June 30, 2011
HAVA Requirements Money Grant Program –
Help America Vote Act of 2002 (HAVA) – CFDA #90.401
Grant
Identification
Number: Program Title:
Section 251 –
Accessible
Voting
Equipment
(AVE) – Phase I
& Phase II
Grants
AVE – Agency initiated grant of 100% federal funding to local election
jurisdictions to purchase accessible voting equipment as required by the Help
America Vote Act.
Phase II – Agency initiated grant of 100% federal funding to local election
jurisdictions to be used to educate citizens of voting procedures, rights and
systems; train election officials, pollworkers and election volunteers;
purchase voting systems and to comply with requirements under Title III.
Section 251 –
Alternative
Language
Accessibility
(ALA) Grants
Agency initiated grant of 100% federal funding to four local election
jurisdictions to be used to provide bilingual voting materials to meet
requirements of section 203 of the Voting Rights Act of 1965.
Section 251 –
Error Detection
(EDG) Grants
Agency initiated grant of 100% federal funding to three local election
jurisdictions to purchase voting equipment to meet the error detection
standard found in the Help America Vote Act.
Section 251 –
Voter
Registration
System (VRS)
Grants
Agency initiated grant of 100% federal funding to 58 local election
jurisdictions to be used only to purchase equipment which conforms to SBE
certification standards which confirm that the local system is capable of
communicating reliably with the Centralized Statewide Voter Registration
Database system.
22
STATE OF ILLINOIS
STATE BOARD OF ELECTIONS
NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Two Years Ended June 30, 2011
Voting Access for Individuals with Disabilities Grant Program –
Help America Vote Act of 2002 (HAVA) – CFDA #93.617
Grant
Identification
Number: Program Title:
Section 261
Voting
Assistance to
Individuals with
Disabilities
(VAID) Grants
Federally mandated program that provides 100% federal funding to local
election jurisdictions (Illinois counties and city boards of election) for
qualifying projects that improve polling place access and the physical voting
process for voters with disabilities.
3. Pass Through and Subrecipient Awards
The Board provided amounts to subrecipients (local election jurisdictions) as presented
on the accompanying Schedule of Expenditures of Federal Awards.
The Board did not receive any pass-through funds.
4. Noncash Awards
The Board did not receive any noncash awards.
5. Cash Returned to Grantor
The Board did not return any unused cash for federal programs for the fiscal years ended
June 30, 2010 and June 30, 2011.
23
STATE OF ILLINOIS
STATE BOARD OF ELECTIONS
SCHEDULE OF APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES
Appropriations for Fiscal Year 2011
Approximate Approximate Approximate
Appropriations Expenditures Lapse Period Expenditures Balances
(Net of Through Expenditures 14 Months Ended Lapsed
P.A. 96-0956 Transfers) 6/30/11 7/01 - 8/31/11 8/31/2011 8/31/2011
General Revenue Fund (001)
Operating (01)
Operational Expenses (9000) $ 1,481,950 $ 998,925 $ 80,752 $ 1,079,677 $ 402,273
Operational Expenses (9900) 5,908,600 5,252,685 91,574 5,344,259 564,341
Operational Expenses, Awards, Grants,
and Permanent Improvements 6,130,700 4,623,458 1,497,113 6,120,571 10,129
Governor's Discretionary Appropriation (88)
Governor's Discretionary Appropriation 2,000,000 1,999,980 - 1,999,980 20
Total Fund 001 $ 15,521,250 $ 12,875,048 $ 1,669,439 $ 14,544,487 $ 976,763
Help Illinois Vote (206)
Elections (10)
Help Illinois Vote Fund $ 18,500,000 $ 2,568,104 $ 189,070 $ 2,757,174 $ 15,742,826
For the statewide Voter Register System 2,500,000 1,209,063 9,986 1,219,049 1,280,951
For replacement of punch-card System 200,000 136,049 - 136,049 63,951
For Administrative Cost and
Discretionary Grants 4,100,000 845,676 82,484 928,160 3,171,840
Total Fund 206 $ 25,300,000 $ 4,758,892 $ 281,540 $ 5,040,432 $ 20,259,568
GRAND TOTAL - ALL FUNDS $ 40,821,250 $ 17,633,940 $ 1,950,979 $ 19,584,919 $ 21,236,331
Note 1: All data contained above is obtained from the Board Records which have been reconciled to the records of the State Comptroller.
Note 2: Expenditure amounts are vouchers approved for payment by the Agency and submitted to the State Comptroller for payment to the vendor.
Note 3: Approximate lapse period expenditures do not include interest payments approved for payment by the Agency and submitted to the Comptroller for payment after August.
Fourteen Months Ended August 31, 2011
24
STATE OF ILLINOIS
STATE BOARD OF ELECTIONS
SCHEDULE OF APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES
Appropriations for Fiscal Year 2010
Appropriations Expenditures Lapse Period
(Net of Through Expenditures Total Balances
P.A. 96-0042 Transfers) 6/30/10 7/01 - 8/31/10 Expenditures Lapsed
General Revenue Fund (001)
Operating (01)
Personal Services - Non Bargaining Unit $ 4,023,000 $ 3,522,296 $ - $ 3,522,296 $ 500,704
State Contributions to Social Security
for Non-Bargaining Unit Employees 307,900 258,246 - 258,246 49,654
Operational Expenses 1,888,700 1,420,360 216,238 1,636,598 252,102
Operational Expenses, Awards, Grants,
and Permanent Improvements 6,130,700 4,622,461 1,506,525 6,128,986 1,714
Total Fund 001 $ 12,350,300 $ 9,823,363 $ 1,722,763 $ 11,546,126 $ 804,174
Help Illinois Vote (206)
Elections (10)
Help Illinois Vote Fund $ 20,700,000 $ 365,690 $ - $ 365,690 $ 20,334,310
For the statewide Voter Registration System 3,500,000 1,831,102 127,670 1,958,772 1,541,228
For replacement of punch-card system 200,000 - - - 200,000
For Administrative Cost and
Discretionary Grants 5,100,000 479,713 539 480,252 4,619,748
Total Fund 206 $ 29,500,000 $ 2,676,505 $ 128,209 $ 2,804,714 $ 26,695,286
Federal Trust Fund (647)
Elections (10)
EAC Data Collection Grant $ 1,500,000 $ 605,288 $ 150,955 $ 756,243 $ 743,757
Total Fund 647 $ 1,500,000 $ 605,288 $ 150,955 $ 756,243 $ 743,757
GRAND TOTAL - ALL FUNDS $ 43,350,300 $ 13,105,156 $ 2,001,927 $ 15,107,083 $ 28,243,217
Note 1: All data contained above is obtained from the Board Records which have been reconciled to the records of the State Comptroller.
Note 2: Expenditure amounts are vouchers approved for payment by the Agency and submitted to the State Comptroller for payment to the vendor.
Fourteen Months Ended August 31, 2010
25
2011 2010 2009
P.A. 96-0956 P.A. 96-0042 P.A.95-0734
General Revenue Fund - 001
Appropriations (net of transfers) $ 15,521,250 $ 12,350,300 $ 19,021,131
THE BOARD
Contractual Services $ - $ - $ 15,171
Travel - - 12,268
Equipment - - 400
Total Board $ - $ - $ 27,839
ADMINISTRATION
Personal Services $ - $ - $ 517,375
Employee Retirement
Contributions Paid by Employer - - 19,286
State Contribution to State
Employees' Retirement System - - 106,467
State Contributions to Social Security - - 36,906
Contractual Services - - 353,785
Travel - - 9,557
Commodities - - 13,481
Printing - - 8,976
Equipment - - 1,766
Telecommunications - - 100,613
Operation of Automotive Equipment - - 2,940
Total Administration $ - $ - $ 1,171,152
CAMPAIGN FINANCING
Personal Services $ - $ - $ 650,686
Employee Retirement
Contributions Paid by Employer - - 26,042
State Contribution to State
Employees' Retirement System - - 137,039
State Contributions to Social Security - - 47,131
Contractual Services - - 5,243
Travel - - 5,876
Printing - - 10,407
Equipment - - 3,346
Total Campaign Financing $ - $ - $ 885,770
For the Fiscal Years Ended June 30,
STATE OF ILLINOIS
STATE BOARD OF ELECTIONS
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES
26
2011 2010 2009
P.A. 96-0956 P.A. 96-0042 P.A.95-0734
For the Fiscal Years Ended June 30,
STATE OF ILLINOIS
STATE BOARD OF ELECTIONS
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES
ELECTIONS
Personal Services $ - $ - $ 1,260,654
Employee Retirement
Contributions Paid by Employer - - 49,289
State Contribution to State
Employees' Retirement System - - 265,414
State Contributions to Social Security - - 92,669
Contractual Services - - 12,139
Travel - - 34,269
Printing - - 19,095
Equipment - - 3,187
Purchase of Election Codes - - 13,167
HAVA maintenance of effort - - 550,000
Reimbursement to counties for
increased compensation to judges
and other election officials - - 4,198,155
Completion of Phase II of the Census
2010 Redistricting Program - - 252,126
Additional State match requirement
and interest on previously received
HAVA funding - - 671,022
Reimbursing federal government for
disallowed HAVA program expenditure - - 3,889
Reimbursing counties for election judges
and other officials - early voting activities - - 2,471,630
Reimbursement and assistance to local
election jurisdictions for ongoing support
costs, and SBE maintenance of local election
jurisdiction inerfaces for the IVRS
Statewide database - - 2,240,156
Payment of lump sums awards to
county clerks, county recorders, and
chief election clerks as compensation for
additional duties required - - 805,679
Total Elections $ - $ - $ 12,942,540
GENERAL COUNSEL
Personal Services - - $ 192,081
Employee Retirement
Contributions Paid by Employer - - 6,976
State Contributions to State
Employees' Retirement System - - 40,441
State Contributions to Social Security - - 14,204
Contractual Services - - 32,360
Travel - - 4,975
Equipment - - -
Total General Counsel $ - $ - $ 291,037
27
2011 2010 2009
P.A. 96-0956 P.A. 96-0042 P.A.95-0734
For the Fiscal Years Ended June 30,
STATE OF ILLINOIS
STATE BOARD OF ELECTIONS
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES
INFORMATION TECHNOLOGY
Personal Services $ - $ - $ 360,312
Employee Retirement
Contributions Paid by Employer - - 14,425
State Contributions to State
Employees' Retirement System - - 75,908
State Contributions to Social Security - - 27,240
Contractual Services - - 209,524
Travel - - 5,422
Commodities - - 14,219
Printing - - 0
Equipment - - 147,594
Total Information Technology $ - $ - $ 854,644
OPERATING
Personal Services - Non Bargaining Unit $ - $ 3,522,296 $ -
State Contributions to Social Security
for Non-Bargaining Unit Employees - 258,246 -
Operational Expenses (9000) 1,079,677 - -
Operational Expenses (9900) 5,344,259 1,636,598 -
Operational Expenses, Awards, Grants,
and Permanent Improvements 6,120,571 6,128,986 -
Total Operating $ 12,544,507 $ 11,546,126 $ -
GOVERNORS DISCRETIONARY
APPROPRIATION
Governor's Discretionary Appropriation $ 1,999,980 $ - $ -
Total Governor's Discretionary $ 1,999,980 $ - $ -
Total Expenditures, Fund 001 $ 14,544,487 $ 11,546,126 $ 16,172,982
Lapsed Balances $ 976,763 $ 804,174 $ 2,848,149
Help Illinois Vote (206)
Appropriations (net of transfers) $ 25,300,000 $ 29,500,000 $ 32,500,000
ELECTIONS
Help Illinois Vote Fund 2,757,174 365,690 4,998,089
For the statewide Voter Register System 1,219,049 1,958,772 2,582,026
For replacement of punch-card system 136,049 - -
For Administrative Cost and
Discretionary Grants 928,160 480,252 1,336,542
Total expenditures, Fund 206 $ 5,040,432 $ 2,804,714 $ 8,916,657
Lapsed Balances $ 20,259,568 $ 26,695,286 $ 23,583,343
28
2011 2010 2009
P.A. 96-0956 P.A. 96-0042 P.A.95-0734
For the Fiscal Years Ended June 30,
STATE OF ILLINOIS
STATE BOARD OF ELECTIONS
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES
Federal Trust Fund (647)
Appropriations (net of transfers) $ - $ 1,500,000 $ 2,000,000
ELECTIONS
EAC Data Collection Grant - 756,243 985,958
Total expenditure, Fund 647 $ - $ 756,243 $ 985,958
Lapsed Balances $ - $ 743,757 $ 1,014,042
Fiscal Year 2009 Budget Relief (678)
Appropriations (net of transfers) $ - $ - $ 425,680
ELECTIONS
Purpose of Preventing Layoffs - - 373,199
Total expenditure, Fund 678 $ - $ - $ 373,199
Lapsed Balances $ - $ - $ 52,481
AGENCY TOTAL APPROPRIATIONS $ 40,821,250 $ 43,350,300 $ 53,946,811
AGENCY TOTAL EXPENDITURES $ 19,584,919 $ 15,107,083 $ 26,448,796
AGENCY TOTAL LAPSED BALANCES $ 21,236,331 $ 28,243,217 $ 27,498,015
STATE OFFICERS' SALARY
State Officer Appropriations $ 332,100 $ 332,100 $ 332,100
State Officer Expenditures $ 316,612 $ 331,870 $ 331,870
Lapsed Balance $ 15,488 $ 230 $ 230
Note 1: For Fiscal Year 10, the expenditure amount are final and include interest payments made after August.
Note 2: For Fiscal Year 11, the expenditures and related lapse balances do not reflect any interest payments approved by the
Agency and submitted to the Comtroller for payment after August.
29
STATE OF ILLINOIS
STATE BOARD OF ELECTIONS
SCHEDULE OF CHANGES IN STATE PROPERTY
For the Two Years Ended June 30, 2011
Total
Buildings and
Building
Improvements Equipment
Balance at July 1, 2009 $ 2,024,900 $ 240,502 $ 1,784,398
Additions 385,758 385,758
Deletions - -
Net Transfers (148,643) (148,643)
Balance at June 30, 2010 $ 2,262,015 $ 240,502 $ 2,021,513
Balance at July 1, 2010 $ 2,262,015 $ 240,502 $ 2,021,513
Additions 447,682 447,682
Deletions (463) (463)
Net Transfers (118,318) (118,318)
Balance at June 30, 2011 $ 2,590,916 $ 240,502 $ 2,350,414
Note: The above schedule has been derived from Board records which have been
reconciled to property reports submitted to the Office of the Comptroller.
30
STATE OF ILLINOIS
STATE BOARD OF ELECTIONS
COMPARATIVE SCHEDULE OF CASH RECEIPTS
For the Fiscal Years Ended June 30,
General Revenue Fund - 001 2011 2010 2009
Sale of Voter Information Tapes $ 15,976 $ 19,825 $ 14,480
Sale of Petition Copies 11,533 52,975 5,658
Penalties Imposed by the Board 161,795 112,183 120,699
Miscellaneous 619,908 1,286,066 1,165,674
System Testing 600 1,000 -
Refund 900 2,321 -
Total - Fund 001 $ 810,712 $ 1,474,370 $ 1,306,511
Help American Vote Fund - 206
Help American Vote Act $ 7,666,029 $ 4,990,070 $ 608,895
Interest 115,547 98,077 481,786
Penalties Imposed by the Board 782 - 377
State Match 375,188 253,803 341,749
Refunds 35,565 - -
Total - Fund 206 $ 8,193,111 $ 5,341,950 $ 1,432,807
State Board of Elections Federal Trust Fund - 647
Interest $ 1,752 $ 4,351 $ 4,348
Data Collection Grant - 921,187 1,078,813
Total - Fund 647 $ 1,752 $ 925,538 $ 1,083,161
TOTAL RECEIPTS - ALL FUNDS $ 9,005,575 $ 7,741,858 $ 3,822,479
31
GENERAL REVENUE (001) 2011 2010
Receipts per Board Records $ 810,712 $ 1,474,370
Add: Deposits in Transit, Beginning of Year 9,556 1,987
Less: Deposits in Transit, End of Year 12,036 9,556
Deposits Recorded by the Comptroller $ 808,232 $ 1,466,801
HELP AMERICA VOTE (206)
Receipts and Interest per Board Records $ 8,193,111 $ 5,341,950
Add: Deposits in Transit, Beginning of Year
Receipt(s) 0 0
Less: Deposits in Transit, End of Year
Receipt(s) 0 0
Interest 115,547 98,077
Deposits Recorded by the Comptroller $ 8,077,564 $ 5,243,873
SBEL FEDERAL TRUST FUND (647)
Receipts per Board Records $ 1,752 $ 925,538
Add: Deposits in Transit, Beginning of Year 0 0
Less: Deposits in Transit, End of Year 0 0
Interest 1,752 4,351
Deposits Recorded by the Comptroller $ 0 $ 921,187
STATE OF ILLINOIS
STATE BOARD OF ELECTIONS
RECONCILIATION OF CASH RECEIPTS
TO DEPOSITS REMITTED TO THE COMPTROLLER
For the Fiscal Years Ended June 30,
32
STATE OF ILLINOIS
STATE BOARD OF ELECTIONS
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES
For the Two Years Ended June 30, 2011
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES BETWEEN FISCAL
YEARS 2010 AND 2011
General Revenue Fund (001)
OPERATING
Personal Services – Non Bargaining Unit and State Contributions to Social Security for Non
Bargaining Unit Employees
The decrease in expenditures to zero during Fiscal Year 2011 is due to changes in the formats by
which the General Assembly provided the Board’s annual GRF appropriations in Fiscal Years
2010 and 2011. In Fiscal Year 2010, individual lines were condensed into a lump-sum format,
with lump-sum lines awarded for Personal Services, Social Security, operational expenses, and
award/grant expenditures. In Fiscal Year 2011, this lump-sum format was condensed even
further, with lines allocated only for ‘operational’ expenses (9000/9900) and awards/grants.
Personal Services and Social Security line items were eliminated during Fiscal Year 2011.
Operational Expenses (9000) and Operational Expenses (9900)
The increase in expenditures is due to changes in the formats by which the General Assembly
provided the Board’s annual GRF appropriations in Fiscal Years 2010 and 2011. In Fiscal Year
2010, individual lines were condensed into a lump-sum format, with lump-sum lines awarded for
Personal Services, Social Security, operational expenses, and award/grant expenditures. In
Fiscal Year 2011, this lump-sum format was condensed even further, with lines allocated only
for ‘operational’ expenses (9000/9900) and awards/grants.
GOVERNOR’S DISCRETIONARY APPROPRIATION
Governor’s Discretionary Appropriation
This increase reflects the fact that the Governor’s Discretionary Appropriation was a one-time
supplemental funding mechanism provided to the Board in Fiscal Year 2011. The purpose of
this one-time additional funding was to address shortages in the original Fiscal Year 2011
appropriation allocated to the Board, and provide necessary resources to fund mandated
assistance payments to local Illinois election jurisdictions.
33
STATE OF ILLINOIS
STATE BOARD OF ELECTIONS
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES
For the Two Years Ended June 30, 2011
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES BETWEEN FISCAL
YEARS 2010 AND 2011, continued
Help Illinois Vote (206)
ELECTIONS
Implementation of HAVA
This increase is due to new HAVA Requirements Money disbursement programs to local
election jurisdictions that were initiated during Fiscal Year 2011, as well as continuation of
existing Requirements money program activities during the same time period.
For the Statewide Voter Registration System
This decrease in Fiscal Year 2011 is due to the substantial implementation of the electronic
integrated Illinois Voter Registration System (IVRS – mandated by the Federal HAVA Act), and
the corresponding decrease in implementation expenditures as the IVRS system project nears
final completion and maintenance spending levels.
For replacement of punch-card system
The increase in Fiscal Year 2011 represents final approval and disbursement of small remaining
HAVA Section 102 (Punch-Card Replacement) balance to sub recipients, and the termination of
the HAVA Section 102 program.
For Administrative Cost and Discretionary Grants
The increase in Fiscal Year 2011 is due to the implementation of new HAVA Voting Assistance
to Individuals with Disabilities disbursement program (VAID III).
Federal Trust Fund (647)
ELECTIONS
EAC Data Collection Grant
The decrease in expenditures to zero during Fiscal Year 2011 reflects the run out and termination
of EAC Data Collection Grant program operations on 6/30/2010.
34
STATE OF ILLINOIS
STATE BOARD OF ELECTIONS
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES
For the Two Years Ended June 30, 2011
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES BETWEEN FISCAL
YEARS 2009 AND 2010
General Revenue Fund (001)
BOARD
Contractual Services, Travel, and Equipment
The decrease in expenditures is due to changes in the format by which the General Assembly
provided the Board’s annual General Revenue Fund (GRF) appropriations between Fiscal Years
2009 and 2010. In Fiscal Year 2009, the Board’s GRF appropriations were awarded using
normal & customary line-by-line allocations (ex: Personal Services, Contractual Services,
Commodities, etc.). In Fiscal Year 2010, however, these individual lines were condensed into a
lump-sum format, with lump-sum lines awarded for Personal Services, Social Security,
operational expenses, and award/grant expenditures.
ADMINISTRATION
Personal Services, Employee Retirement Contributions Paid by Employer, State Contributions to
State Employees’ Retirement System, State Contributions to Social Security, Contractual
Services, Travel, Commodities, Printing, Equipment, Telecommunications, and Operation of
Automotive Equipment
The decrease in expenditures is due to changes in the format by which the General Assembly
provided the Board’s annual GRF appropriations between Fiscal Years 2009 and 2010. In Fiscal
Year 2009, the Board’s GRF appropriations were awarded using normal & customary line-by-line
allocations (ex: Personal Services, Contractual Services, Commodities, etc.). In Fiscal Year
2010, however, these individual lines were condensed into a lump-sum format, with lump-sum
lines awarded for Personal Services, Social Security, operational expenses, and award/grant
expenditures.
CAMPAIGN FINANCING
Personal Services, Employee Retirement Contributions Paid by Employer, State Contributions to
State Employees’ Retirement System, State Contributions to Social Security, Contractual
Services, Travel, Printing, and Equipment
The decrease in expenditures is due to changes in the format by which the General Assembly
provided the Board’s annual GRF appropriations between Fiscal Years 2009 and 2010. In Fiscal
Year 2009, the Board’s GRF appropriations were awarded using normal & customary line-by-line
allocations (ex: Personal Services, Contractual Services, Commodities, etc.). In Fiscal Year
2010, however, these individual lines were condensed into a lump-sum format, with lump-sum
lines awarded for Personal Services, Social Security, operational expenses, and award/grant
expenditures.
35
STATE OF ILLINOIS
STATE BOARD OF ELECTIONS
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES
For the Two Years Ended June 30, 2011
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES BETWEEN FISCAL
YEARS 2009 AND 2010, continued
ELECTIONS
Personal Services, Employee Retirement Contributions Paid by Employer, State Contributions to
State Employees’ Retirement System, State Contributions to Social Security, Contractual
Services, Travel, Printing, Equipment, Purchase of election codes, HAVA maintenance of effort,
Reimbursement to counties for increased compensation to judges and other election officials,
Completion of Phase II of the Census 2010 Redistricting Program, Additional State match
requirement and interest on previously received HAVA funding, Reimbursing federal
government for disallowed HAVA program expenditures, Reimbursing counties for election
judges and other officials – early voting activities, Reimbursement and assistance to local
election jurisdictions for ongoing support costs, and SBE maintenance of local election
jurisdiction interfaces for the IVRS Statewide database, and For payment of lump sums awards
to county clerks, county recorders, and chief election clerks as compensation for additional
duties
The decrease in expenditures is due to changes in the format by which the General Assembly
provided the Board’s annual GRF appropriations between Fiscal Years 2009 and 2010. In Fiscal
Year 2009, the Board’s GRF appropriations were awarded using normal & customary line-by-line
allocations (ex: Personal Services, Contractual Services, Commodities, etc.). In Fiscal Year
2010, however, these individual lines were condensed into a lump-sum format, with lump-sum
lines awarded for Personal Services, Social Security, operational expenses, and award/grant
expenditures.
GENERAL COUNSEL
Personal Services, Employee Retirement Contributions Paid by Employer, State Contributions to
State Employees’ Retirement System, State Contributions to Social Security, Contractual
Services, Travel, and Equipment
The decrease in expenditures is due to changes in the format by which the General Assembly
provided the Board’s annual GRF appropriations between Fiscal Years 2009 and 2010. In Fiscal
Year 2009, the Board’s GRF appropriations were awarded using normal & customary line-by-line
allocations (ex: Personal Services, Contractual Services, Commodities, etc.). In Fiscal Year
2010, however, these individual lines were condensed into a lump-sum format, with lump-sum
lines awarded for Personal Services, Social Security, operational expenses, and award/grant
expenditures.
36
STATE OF ILLINOIS
STATE BOARD OF ELECTIONS
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES
For the Two Years Ended June 30, 2011
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES BETWEEN FISCAL
YEARS 2009 AND 2010, continued
INFORMATION TECHNOLOGY
Personal Services, Employee Retirement Contributions Paid by Employer, State Contributions to
State Employees’ Retirement System, State Contributions to Social Security, Contractual
Services, Travel, Commodities, Printing, and Equipment
The decrease in expenditures is due to changes in the format by which the General Assembly
provided Board’s annual GRF appropriations between Fiscal Years 2009 and 2010. In Fiscal
Year 2009, the Board’s GRF appropriations were awarded using normal & customary line-by-line
allocations (ex: Personal Services, Contractual, Commodities, etc.). In Fiscal Year 2010,
however, these individual lines were condensed into a lump-sum format, with lump-sum lines
awarded for Personal Services, Social Security, operational expenses, and award/grant
expenditures.
OPERATING
Personal Services – Non Bargaining Unit, State Contributions to Social Security for Non-
Bargaining Unit Employees, Operational Expenses (9900), Operational Expenses, Awards,
Grants, and Permanent Improvements
The increase in expenditures is due to changes in the format by which the General Assembly
provided Board’s annual GRF appropriations between Fiscal Years 2009 and 2010. In Fiscal
Year 2009, the Agency’s GRF appropriations were awarded using normal & customary line-by-line
allocations (ex: Personal Services, Contractual, Commodities, etc.). In Fiscal Year 2010,
however, these individual lines were condensed into a lump-sum format, with lump-sum lines
awarded for Personal Services, Social Security, operational expenses, and award/grant
expenditures.
Help Illinois Vote (206)
ELECTIONS
Implementation of HAVA
According to the Catalog of Federal Domestic Assistance (CFDA), Help America Vote Act
(HAVA) Requirements Payments are authorized by HAVA section 251 to assist States in
meeting the Uniform and Nondiscriminatory Election Technology and Administration
Requirements in Title III of HAVA. The decrease in expenditures from Fiscal Year 2009 to
Fiscal Year 2010 is due to the continuing disbursement and run out of federal HAVA project
funding, and the expiration of several grant activities to local election jurisdictions using
Requirements Program monies.
37
STATE OF ILLINOIS
STATE BOARD OF ELECTIONS
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES
For the Two Years Ended June 30, 2011
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES BETWEEN FISCAL
YEARS 2009 AND 2010, continued
For the Statewide Voter Registration System
This decrease in expenditures is due to the substantial implementation of the electronic
integrated Illinois Voter Registration System (IVRS – mandated by the Federal HAVA Act), and
the corresponding decrease in annual HAVA expenditures necessary for implementation
purposes.
For Administrative Cost and Discretionary Grants
The decrease in expenditures from Fiscal Year 2009 to Fiscal Year 2010 is due to the continuing
disbursement and run out of HAVA project funding and the expiration of specific grant activities
to sub recipient election jurisdictions that utilized Discretionary Program monies.
Federal Trust Fund (647)
ELECTIONS
Election Assistance Commission (EAC) Data Collection Grant
The decrease in expenditures during Fiscal Year 2010 was due to the continuing spend-out of
limited-term federal EAC Data Collection Grant funding ($2,000,000) during the period, and
termination of this short-term federal program at 6/30/2010.
Fiscal Year 2009 Budget Relief (678)
ELECTIONS
Purpose of Preventing Layoffs
The decrease in expenditures to zero during Fiscal Year 2010 reflects the fact that this fund (678)
was a one-time supplemental funding mechanism provided by the General Assembly in Fiscal
Year 2009. The purpose of this one-year appropriation was to address severe cuts to the Board’s
Fiscal Year 2009 operations budget, and to prevent layoffs of essential Board personnel during
that period.
38
STATE OF ILLINOIS
STATE BOARD OF ELECTIONS
EXPLANATION OF SIGNIFICANT VARIATONS IN RECEIPTS
For the Two Fiscal Years Ended June 30, 2011
ANALYSIS OF SIGNIFICANT VARIATIONS IN RECEIPTS BETWEEN FISCAL
YEAR 2010 AND FISCAL YEAR 2011
General Revenue Fund (001)
Sale of Petition Copies
The decrease in FY11 was due to biennial cycle of the General Election. The sale of petition
copies typically increases in even years and decrease in odd years due to the timing of the
General Election.
Penalties Imposed by the Board
The increase in FY11 was due to increased penalty assessment levies and collection of specific
large amount penalty assessments.
Miscellaneous
The decrease in FY11 was due to two indirect cost allocation reimbursements from Help
America Vote Act (HAVA) activities in FY10 and only one reimbursement in FY11.
Help American Vote (206)
Prior Year Refunds
The increase in FY11 was due to a one time return of Polling Place Accessibility Grant funds
from Rock Island County.
Help American Vote Act
The increase in FY11 was due to additional HAVA requirements (Federal Program Revenues) of
$7,128,540 received and an increase of $368,668 from FY11 compared to FY10 Voter
Assistance for Individual Disabilities (VAID) program reimbursements, which are cyclical in
nature. The amount of funding/reimbursement is affected by the number of elections held, 3 in
odd years and only one in even years.
State Match
The increase in FY11 was due to State Match receipts being directly proportionate to the amount
of Reimbursements money received, which the State is required to match 5% of any new
Requirements money received.
Federal Trust Fund (647)
EAC Data Collection Grant
The decrease in FY11 was due to the conclusion of the Election Assistance Commission (EAC)
Data Collection Grant Federal program during FY10.
39
STATE OF ILLINOIS
STATE BOARD OF ELECTIONS
EXPLANATION OF SIGNIFICANT VARIATIONS IN RECEIPTS
For the Two Fiscal Years Ended June 30, 2011
ANALYSIS OF SIGNIFICANT VARIATIONS IN RECEIPTS BETWEEN FISCAL
YEAR 2009 AND FISCAL YEAR 2010
General Revenue Fund (001)
Sale of Petition Copies
The increase in FY10 was due to biennial cycle of the General Election. The sale of petition
copies typically increases in even years and decrease in odd years due to the timing of the
General Election.
Miscellaneous
The increase in FY10 was due to the receipt of indirect cost allocation reimbursement for HAVA
activities.
Help American Vote (206)
Help American Vote Act
The increase in FY10 was due to the receipt of additional HAVA Requirements money (Federal
Program Revenues) of $4,822,248.
Interest
The decrease in FY10 was due to ongoing disbursements of HAVA funds, which resulted in a
lesser balance for earning Treasurer interest.
State Match
The decrease in FY10 was due to State Match receipts being directly proportionate to the amount
of Reimbursements money received, which the State is required to match 5% of any new
Requirements money received.
Federal Trust Fund (647)
EAC Data Collection Grant
The decrease in FY10 was due to the conclusion of the EAC Data Collection Grant Federal
program during FY10.
40
STATE OF ILLINOIS
STATE BOARD OF ELECTIONS
ANALYSIS OF SIGNIFICANT LAPSE PERIOD SPENDING
For the Two Years Ended June 30, 2011
FISCAL YEAR 2011
General Revenue Fund (001)
OPERATING
Operational Expenses, Awards, Grants, and Permanent Improvements
Significant lapse period spending in Fiscal Year 2011 is primarily due to July disbursements of
partial-year County Clerk stipends to clerks and recorders of record on June 30, 2011, and
disbursements of Early Voting activity assistance payments to local election jurisdictions during
August. The Early Voting activity occurred during Fiscal Year 2011.
FISCAL YEAR 2010
General Revenue Fund (001)
OPERATING
Operational Expenses, Awards, Grants, and Permanent Improvements
Significant lapse period spending in Fiscal Year 2010 is primarily due to July disbursements of
annual County Clerk stipends to clerks and recorders of record on June 30, 2010, and
disbursements of Early Voting activity assistance payments to local election jurisdictions during
August. The Early Voting activity occurred during Fiscal Year 2010.
Federal Trust Fund (647)
ELECTIONS
EAC Data Collection Grant
Lapse period spending in Fiscal Year 2010 consisted of final payments to voting systems and
software manufacturers for system modifications to implement electronic collection of voting
results at the local level. This electronic collection initiative was the key goal of the federal EAC
Data Collection Grant, which terminated at the end of Fiscal Year 2010.
41
STATE OF ILLINOIS
STATE BOARD OF ELECTIONS
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2011
FUNCTIONS AND PLANNING
Functions
In 1973, the 78th General Assembly established the State Board of Elections (Board), which
implemented Article III, Section 5 of the Illinois Constitution. The Board is responsible for
general supervision over the administration of the registration and election laws throughout the
State, which are contained in 10 ILCS 5/et. seq. The Board serves as the central authority for all
election laws, information and procedures in Illinois.
Elections are administered locally by that county or city’s responsible election authorities. The
Board works closely with these election authorities to assure that elections are conducted in
accordance with Illinois law. In addition, the Board is in the process of simplifying election
procedures and bringing uniformity to the election process.
The Board also supervises the administration of the Disclosure of Campaign Contributions and
Expenditures Act, which requires the disclosure of certain campaign contributions and
expenditures. As required by law, candidates and committees complete various reports and
forms, which contain financial information and submit them to the Board for audit and review.
These disclosure statements are available for public inspection. If suspected violations of the
Campaign Finance Act occur, the Board is authorized to hold hearings, levy fines and convey
evidence of wrongdoing to local prosecutors.
The Board of Elections also maintains a research library, which includes abstracts of primary and
general elections, precinct maps and poll lists. The library is to be open to the public during
regular business hours.
Two divisions of the Board are responsible for numerous election-related publications. The
Elections Division publishes the Board’s election calendar, composes uniform forms approved
by the Board, and responds to public and election authority inquiries concerning election law
provisions. The Campaign Disclosure Division publications include instruction for candidates
and pamphlets explaining the filing requirements of the Illinois Campaign Financing Act.
With the passage of the Help America Vote Act of 2002 (HAVA) in October of 2002, the Board
is responsible for ensuring the provisions of HAVA are implemented in a proper and timely
fashion. Illinois legislation was passed and signed by the Governor to implement provisions
under the Help America Vote Act of 2002 on August 21, 2003.
Public Act 93-0574 established the Help Illinois Vote Act fund so that Illinois could receive
federal funds; establish new criteria in the Election Code for provisional voting; provide for the
definition of a vote for punch card systems, optical scan systems and the Populex system; and
authorize the use of direct recording electronic voting systems in Illinois.
42
STATE OF ILLINOIS
STATE BOARD OF ELECTIONS
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2011
FUNCTIONS AND PLANNING PROGRAM (CONTINUED)
Planning
The Board has adopted a two-year planning program, which lists all of the functions and
activities to be performed by the Board during the period. The majority of the goals and
objectives established by the Board are concerned with implementing the provisions of the
Illinois Election Code and the Help America Vote Act of 2002. The remaining goals and
objectives consist of programs and activities that will enhance the efficiency of the Board, such
as employee training seminars and public awareness programs.
For implementation of HAVA, a State Plan was developed through a committee of appropriate
individuals (State Planning Committee), including the chief election officials of the two most
populous jurisdictions, other election officials, stakeholders (such as representatives of groups of
individuals with disabilities) and other citizens as well as the Chief Election Official (Executive
Director of the State Board of Elections).
The State Plan outlines how the State will distribute and monitor the monies received and how
the State is meeting or will meet the requirements of HAVA. The Chief Election Official is
responsible for updating the State Plan every year by October 25th of that year. In addition, the
Chief Election Official will conduct meetings with the HAVA State Planning Committee and its
task forces as necessary to discuss the progress and objectives of the State Plan.
43
STATE OF ILLINOIS
STATE BOARD OF ELECTIONS
AVERAGE NUMBER OF EMPLOYEES
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 Fiscal Years ended June 30,
2011 2010 2009
Division
Administrative Services 17 17 16
Campaign Finance 16 14 14
Elections Operations 26 25 24
Information Technology 10 9 8
General Counsel 3 4 4
Total Average full-time employees 72 69 66
44
STATE OF ILLINOIS
STATE BOARD OF ELECTIONS
SERVICE EFFORTS AND ACCOMPLISHMENTS (Not Examined)
For the Two Years Ended June 30, 2011
SERVICE EFFORTS AND ACCOMPLISHMENTS (Not Examined)
The State Board of Elections (Board) consists of several functional areas/divisions that perform
the operational functions of the agency. One of the primary divisions that assists the Board in
carrying out its mandated operations is the Election Division.
Elections Division:
The Election Division is primarily responsible for the administration of the candidate petition
filing process, administration of objections filed against a candidate’s nominating petitions, and
certification of ballots. Following are output indicators relating of the Elections Division:
Fiscal Year
Output Indicators 2011 2010 2009
• Number of election publications
requested in reporting period
1,980 4,000 4,700
• Number of election judge schools
requested by local election jurisdictions
221 101 104
• Number of county voting systems available
for pre-test in reporting period
14 4 7
• Number of election jurisdictions submitting
voter registration database files
110 110 110
• Number of nominating petitions filed
in reporting period
94 978 101
• Number of petition objections filed in
reporting period
0 237 5
• Number of petition copy requests received
in reporting period
15 938 54
45
STATE OF ILLINOIS
STATE BOARD OF ELECTIONS
SERVICE EFFORTS AND ACCOMPLISHMENTS (Not Examined)
For the Two Years Ended June 30, 2011
SERVICE EFFORTS AND ACCOMPLISHMENTS (Not Examined) (continued)
Campaign Financing Division:
The Campaign Financing Division oversees the submission of required campaign disclosure
reports by applicable campaign committees and related groups, performs required disclosure
reports, and administers corrective action to those entities found in noncompliance. In addition,
this division reviews and approves raffle applications from political committees and other related
entities for fund-raising programs.
Fiscal Year
Output Indicators 2011 2010 2009
• Number of semi-annual campaign
disclosure reports required to be filed
during period (estimated)
7,500 7,500 7,500
• Number of candidates for public office
that qualify as political committees
2,207 2,331 2,283
• Number of organizations that qualify as
political action committees
1,021 512 498
• Number of organizations that qualify as
party organizations
369 696 658
• Number of organizations that qualify as
miscellaneous organizations
48 833 889
• Number of raffle applications submitted
for approval by political committees
852 458 825
• Number of outside complaints filed with
the State Board of Elections
42 26 29
• Number of raffle applications approved 779 427 768
• Number of financial disclosure reports
reviewed by operations staff
21,179 13,635 19,268
• Number of report amendments filed
pursuant to the operational review process
2,601 1,301 1,476
46