STATE OF ILLINOIS
GENERAL ASSEMBLY
SENATE
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
SENATE
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 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 Accounts Receivable
Analysis of Operations
Agency Functions and Planning Program
Average Number of Employees
Service Efforts and Accomplishments (not examined)
1
Page
2
3-4
5-6
7-9
10
11
12
13-15
16-18
19
20
21
22
23-24
25
26
27
28-30
31
32
STATE OF ILLINOIS
GENERAL ASSEMBLY
SENATE
COMPLIANCE EXAMINATION
For the Two Years Ended June 30, 2011
AGENCY OFFICIALS
President of the Senate
Minority Leader
Secretary of the Senate
Assistant Secretary of the Senate
Agency offices are located at:
Office of the Senate President
327 State House
Springfield, Illinois 62706
Office of the Secretary
401 State House
Springfield, Illinois 62706
2
Senator John J. Cullerton
Senator Christine Radogno
Jillayne Rock
Scott Kaiser
Office ofthe Minority Leader
108 State House
Springfield, Illinois 62706
Senate Operations
401 State House
Springfield, Illinois 62706
JrLLAYNE RocK
SECRET AnY
SCOTT KAISER
ASS!STA";T SECRETARY
January 18, 2012
West & Company, LLC
919 E. Harris A venue
Greenville, IL 62246
Ladies and Gentlemen:
JOH:"l J. CULLERTON
SENATE PRESIDENT
ILLINOIS SENATE
OFFICE OF TH SECRETARY
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,
201 L 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.
401 STATE CAPITOL, SPRINGFIELD, ILLINOIS 62706
217-782-5715
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,
Illinois Senate
4
STATE OF ILLINOIS
GENERAL ASSEMBLY
SENATE
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
5
Prior Report
STATE OF ILLINOIS
GENERAL ASSEMBLY
SENATE
COMPLIANCE EXAMINATION
For the Two Years Ended June 30, 2011
COMPLIANCE REPORT {continued)
EXIT CONFERENCE
The results of this examination were discussed with Agency personnel at an exit conference on
January 9, 2012. Attending were:
Illinois General Assembly- Senate
Ms. Jillayne Rock, Secretary of the Senate
Mr. Scott Kaiser, Assistant Secretary of the Senate
Ms. Carla Smith, Chief Fiscal Officer
Office ofthe Auditor General
Ms. Gayla Rudd, Audit Manager
West & Company, LLC - Special Assistant Auditors
Ms. Janice Romack, Partner
6
-----------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
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EDWARDSVILLE
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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 Senate's 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- Senate is responsible
for compliance with these requirements. Our responsibility is to express an opinion on the State of
Illinois, General Assembly Senate's compliance based on our examination.
A The State of Illinois, General Assembly - Senate 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 - Senate 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- Senate 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 Assemblv Senate 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 Senate on behalf of the State or held in trust by the State of Illinois, General
Assembly- Senate 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
7
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- Senate's compliance with those requirements listed in the
first paragraph 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 -
Senate's compliance with specified requirements.
In our opinion, the State of Illinois, General Assembly - Senate 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 Senate 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 - Senate'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
State of Illinois, General Assembly Senate's internal control over compliance. Accordingly, we
do not express an opinion on the effectiveness of 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.
8
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 20 1 0 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.
West & Company, LLC
January 18,2012
9
STATE OF ILLINOIS
GENERAL ASSEMBLY
SENATE
COMPLIANCE EXAMINATION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30,2011
Current Finding
No findings were reported in the compliance examination of the State of Illinois, General
Assembly- Senate for the two years ended June 3 0, 2011.
10
STATE OF ILLINOIS
GENERAL ASSEMBLY
SENATE
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- Senate for the two years ended June 30, 2009.
11
STATE OF ILLINOIS
GENERAL ASSEMBLY
SENATE
COMPLIANCE EXAMINATION
SUPPLEMENTARY INFORMATION FORST ATE 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 Accounts Receivable
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.
12
STATE OF ILLINOIS
GENERAL ASSEMBLY
SENATE
COMPLIANCE EXAMINATION
SCHEDULE OF APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES
Appropriations For Fiscal Year 2011
Fourteen Months Ended August 31, 2011
PUBLIC ACT 96-0956 & 97-0056
GENERAL REVENUE FUND - 00 I
For ordinary and incidental expenses of legislative
leadership and legislative staff
President
Minority leader
For the ordinary and incidental expenses of committees, the
general staff and operations, per diem employees, special
and standing committees of the Senate, and expenses
incurred in transcribing and printing of Senate debates
For the ordinary and contingent expenses of the Senate
Operations Commission including the platllling costs,
construction costs, moving expenses, and all other costs
associated with the construction and reconstruction of
Senate offices in the Capitol Complex
For the ordinary and incidental expenses of the Senate, also
including the purchase on contract as required by law of
printing, binding, printing paper, stationery, and office
supplies
For allowances for the particular and additional services
appertaining to or entailed by the respective officers of the
Senate named in and in accordance with the foUowing
schedule;
President
Minority Leader
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 in connection with
their legislative duties and responsibilities and not in
connection with any political campaign
For expenses of the General Assembly as approved jointly
by the Clerk of the House of Representatives and the
Secretary of the Senate
For use of Senate standing committees for expert witnesses,
technical services, consulting assistance. and other research
assistance associated with special studies and long range
research projects which mny be requested by the standing
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:
President
Minority Leader
For expenses in connection with the planning and
preparation of redistricting oflegislative and representative
districts as required by Article IV, section 3 of the Illinois
Constitution of 1970:
President
Minority Leader
Sub-total fund 00 I
APPROPRIATIONS
NET OF TRANSFERS
$ 5,295,073
5,295,074
4,035,992
113,700
214,204
83,500
83,500
57,706
4,900,765
341,600
2,100,847
750,000
750,000
1,500,000
I 500,000
27,021,961
$
EXPENDITURES
THROUGH
JUNE 30, 20 II
4,046,819
3,905,544
2,518,006
11,509
148,932
39,104
4,293
4,316,754
110,882
1,516,558
124,360
270,125
17,012,886
13
LAPSE PERIOD
EXPENDITIJRES
JULY I
TO AUGUST 31, 2011
$ 36,184
156,128
36,572
3,010
8,122
32,762
336
178,354
8,879
460,347
$
APPROXIMATE
TOTAL
EXPENDITURES
4,083,003
4,061,672
2,554,578
14,519
157,054
71,866
4,629
4.495,108
119,761
1,516,558
124,360
270,125
17 473.233
$
APPROXIMATE
BALANCES
LAPSED
1,212,070
1,233,402
1,481,414
99,181
57,150
83,500
11,634
53,077
405,657
221,839
584,289
625,640
479,875
1,500,000
I 500,000
9 548 728
STATE OF ILLINOIS
GENERAL ASSEMBLY
SENATE
COMPLIANCE EXAMINATION
SCHEDULE OF APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES (continued)
Appropriations For Fiscal Year 2011
PUBLJC ACT 96-0956 & 97-0056
GENERAL ASSEMBLY OPERATIONS
REYOLYING FUND - 196
For ordinary and contingent expenses
TOTAL FUNDS - FISCAL YEAR 20 II
Fourteen Months Ended August 31, 2011
APPROPRJA TIONS
NET OF TRANSFERS
250,000
EXPENDITURES
THROUGH
JUNE 30 2011
4 425
$ 27,271,961 =$===~1~7• ,;;.0.1 7..- ;,3,;.;11~
LAPSE PERIOD
EXPENDITURES
JULY I
TO AUGUST 31, 2011
Note I: The information reflected in this schedule was taken from Agency records and reconciled to records of the State Comptroller.
APPROXIMATE
TOTAL
EXPENDITURES
4 425
APPROXIMATE
BALANCES
LAPSED
245,515
17,4 77,658 =$====9;;,,7;,;;9~4,;;,;30;;;,3
Note 2: Approximate lapse period expenditures do not include interest payments approved by the agency and submitted to the comptroller for payment after August.
14
STATE OF ILLINOIS
GENERAL ASSEMBLY
SENATE
COMPLIANCE EXAMINATION
SCHEDULE OF APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES
Appropriations For Fiscal Year 2010
Fourteen Months Ended August 31, 2010
PUBLIC ACT 96-0042
GENERAL REVENUE FUND • 001
For ordinary and incidental expenses of legislative
leadership and legislative staff
President
Minority leader
For the ordinary and incidental expenses of committees, the
general staff and operations, per diem employees, special
and standing conunittees of the Senate, and expenses
incurred in transcribing and printing of Senate debates
For the ordinary and contingent expenses of the Senate
Operations Commission including the planning costs,
construction costs, moving expenses, and aU other costs
associated with the construction and reconstruction of
Senate offices in the Capitol Complex
For the ordinary and incidental expenses of the Senate, also
including the purchase on contract as required by law of
printing, binding, printing paper, stationery, and office
supplies
For allowances for the particular and additional services
appertaining to or entailed by the respective officers of the
Senate named in and in accordance with the following
schedule:
President
Minority Leader
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 in connection with
their legislative duties and responsibilities and not in
connection with any political campaign
For expenses of the General Assembly as approved joindy
by the Clerk of the House of Representatives and the
Secretaxy of the Senate
For use of Senate standing committees for expert witnesses,
technical services, consulting assistance, and other research
assistance associated with special studies and long range
research projects which may be requested by the standing
committees
For expenses in connection with the planning and
preparation of redistricting of legislative and representative
districts as required by Artide IV, section 3 of the Illinois
Constitution of !970:
President
Minority Leader
Sub·total fund 00 I
GENERAL ASSEMBLY OPERA T!QNS
REVOLVING FIIND • 196
For ordinary and contingent expenses
TOTAL FUNDS • FISCAL YEAR 2010
APPROPRIATIONS
NET OF TRANSFERS
$ 5,295,073
5,295,074
4,035,992
!13,700
214,204
83,500
83,500
57,706
4,900,765
341,600
2,100,847
250,000
250 000
23 021.961
$
EXPENDITURES
THROUGH
JUNE 30 2010
4,064,877
4,343,079
2,584,286
70,363
!35,366
4,878
4,421,171
93,370
1,514,889
247 015
17 479 294
11240
17 490,534
LAPSE PERIOD
EXPENDITURES
JULY I
TOAUGUST31 2010
$
$
37,731
!01,652
356,695
4,591
10,091
211,806
241,990
2 985
967 541
1 002
968,543
Note : The information reflected in this schedule was mken from Agency records and reconciled to records of the State Comptroller.
Note 2: The total expenditures include interest paid through December 31, 2010.
15
TOTAL
EXPENDITURES
4,102,608
4,444,731
2,940,981
74,954
145,457
4,878
4,632,977
335,360
1,514,889
250 000
18 446 835
$
BALANCES
LAPSED
1,192,465
850,343
1,095,011
38,746
68,747
83,500
83,500
52,828
267,788
6,240
585,958
250,000
4 575 126
237 758
4,812,884
STATE OF ILLINOIS
GENERAL ASSEMBLY
SENATE
COMPLIANCE EXAMINATION
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES AND
LAPSED BALANCES
GENERAL REVENUE FUND - 00 I
Appropriations (net of transfers)
EXPENDITURES
For ordinary and incidental expenses of legislative leadership and legislative
staff
President
Minority leader
For the ordinary and incidental expenses of committees, the general staff and
operations, per diem employees, special and standing committees of the Senate
and expenses incurred in transcribing and printing of Senate debates
For the ordinary and contingent expenses of the Senate Operations
Commission including the planning costs, construction costs, moving
expenses, and all other costs associated with the construction and
reconstruction of Senate offices in the Capitol Complex area
For the ordinary and incidental expenses of the Senate, also including the
purchase on contract as required by law of printing, binding, printing paper,
stationery, and office supplies
For allowances for the particular and additional services appertaining to or
entailed by the respective officers of the Senate named in and in accordance
with the following schedule:
President
Minority Leader
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 in connection with their legislative duties
and responsibilities and not in connection with any political campaign
For expenses of the General Assembly as approved jointly by the Clerk of the
House of Representatives and the Secretary of the Senate
For use Senate standing committees for expert witoesses, technical services,
consulting assistance and other research assistance associated with special
studies and long range research projects which may be requested by the
standing committees
For expenses in connection with the planning and preparation of redistricting
oflegislative and representative districts as required by Article IV, section 3 of
the Illinois Constitution of 1970:
President
Minority Leader
Total expenditures
Lapsed Balances
16
2011
P.A. 96-0956 &
P.A. 97-0056
$ 27,021,961
4,083,003
4,061,672
2,554,578
14,519
157,054
71,866
4,629
4,495,108
119,761
1,516,558
124,360
270 125
17,473,233
$ 9,548,728
FISCAL YEAR
2010
P.A. 96-0042
$ 23,021,961
4,102,608
4,444,731
2,940,981
74,954
145,457
4,878
4,632,977
335,360
1,514,889
250 000
18,446,835
$ 4,575,126
2009
P.A. 95-0731
$ 22,521,961
3,863,204
5,210,313
2,686,152
87,457
190,365
83,500
6,796
4,812,696
323,235
792,817
18,056,535
$ 4,465,426
STATE OF ILLINOIS
GENERAL ASSEMBLY
SENATE
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 4,425 12,242 26,114
Lapsed Balances $ 245,575 $ 237,758 $ 223,886
GRAND TOTAL. ALL FUNDS:
Appropriations (net of transfers) $ 27,271,961 $ 23,271,961 $ 22,771,961
Expenditures 17,477,658 18,459,077 18,082,649
Lapsed Balances $ 9,794,303 $ 4,812,884 $ 4,689,312
Note: Approximate 2011 lapse period expenditures do not include interest payments approved for payment by the agency
and submitted to the comptroller after August.
17
STATE OF ILLINOIS
GENERAL ASSEMBLY
SENATE
COMPLIANCE EXAMINATION
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES AND
LAPSED BALANCES (continued)
For the Years Ended June 30,
STATE OFFICERS' SALARIES
Appropriations to comptroller's office for senate
members' salaries
EXPENDITURES
President of the Senate and Minority Leader
Eleven assistant majority and minority leaders in the Senate
Majority and minority caucus chairmen in the Senate
Chairmen and minority spokesmen of standing committees in
the Senate except the rules committees and the committee on
the assignment of bills
For per diem allowances for the members of the Senate as
provided by law
For salaries, 59 members of the Senate
Total expenditures
Lapsed Balances
18
FISCAL YEAR
2011 2010
P.A. 96-0956 &
P.A. 97-0056 P.A. 96-0042
$ 4,978,000 $ 4,978,000
52,427 52,427
224,906 216,697
39,439 39,399
388,338 403,937
3,845,273 3,818,308
4,550,383 4,530,768
$ 427,617 $ 447,232
2009
P.A. 95-0731
$ 5,512,400
54,954
227,139
41,298
403,612
533,451
4,007,977
5,268,431
$ 243,969
STATE OF ILLINOIS
GENERAL ASSEMBLY
SENATE
COMPLIANCE EXAMINATION
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES AND
LAPSED BALANCES BY MAJOR OBJECT CODE
For the Years Ended June 30,
FISCAL YEAR
20ll 2010 2009
GENERAL REVENUE FUND - 001
Appropriations (net of transfers) $ 27,271,961 $ 23,271,961 $ 22,771,961
EXPENDITURES
Personal services $ 11,393,660 $ 11,455,673 $ 10,878,484
Employee retirement contributions
paid by employer 324,730
State contribution to state
employees' retirement system l,I78
State contribution to social security 832,882 84I,954 797,180
Personal services - contractual 1,950,124 1,710,235 1,812,133
Social security - contractual employees 138,944 124,678 127,699
Contractual services 2,077,174 2,734,885 2,334,532
Travel 125,702 142,408 203,000
Printing 97,667 102,I30 95,4I4
Commodities 129,723 I22,916 142,716
Equipment 103,757 449,877 390,85I
Electronic data processing 194,418 92,638 I73,976
Telecommunications 39I,562 448,802 434,361
Operation of automobile equipment 6,223 9,816 10,790
Permanent improvements 35,822 I56,34I 330,923
Refunds I79
Lump sums and other purposes 66,724 24,503
Total expenditures I7,477,658 18,459,077 I8,082,649
Lapsed Balances $ 9,794,303 $ 4,8I2,884 $ 4,689,3I2
Note: Approximate 20 II lapse period expenditures do not include interest payments approved for payment by the
agency and submitted to the comptroller after August.
19
STATE OF ILLINOIS
GENERAL ASSEMBLY
SENATE
COMPLIANCE EXAMINATION
SCHEDULE OF CHANGES IN STATE PROPERTY
For the Two Years Ended June 30,2011
Balance at July 1, 2009
Additions
Deletions
Net transfers
Balance at June 30, 2010
Balance at July 1, 201 0
Additions
Deletions
Net transfers
Balance at June 30, 2011
Equipment
$ 6,788,316
813,377
(112,120)
(109,555)
$ 7,380,018
$ 7,380,018
589,133
(148,312)
(27,763)
$ 7,793,076
Note: The above schedule has been derived from Agency records which have been reconciled to
property reports submitted to the Office of the Comptroller.
20
STATE OF ILLINOIS
GENERAL ASSEMBLY
SENATE
COMPLIANCE EXAMINATION
COMPARATIVE SCHEDULE OF CASH RECEIPTS
For the Years Ended June 30,
FISCAL YEAR
2011 2010 2009
GENERAL REVENUE FUND - 001
Senate operations $ 2,333 $ 1,359 $ 1,303
Prior year refunds 3,528 41,211 7,370
Total receipts- fund 001 5,861 42,570 8,673
GENERAL ASSEMBLY OPERATIONS REVOLVING FUND -196
Subscription and postage fees II, 165 16,919 15,609
Total receipts- fund 196 11,165 16,919 15,609
Total receipts - all funds $ 17,026 $ 59,489 $ 24,282
21
STATE OF ILLINOIS
GENERAL ASSEMBLY
SENATE
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
Deposits per agency records $ 5,861 $ 42,570 $ 8,673
Deposits in transit beginning of year
Deposits in transit end of year
Deposits per State Comptroller 5,861 42,570 8,673
GENERAL ASSEMBLY OPERATIONS REVOLVING FUND - 196
Deposits per agency records 11,165 16,919 15,609
Deposits in transit beginning of year
Deposits in transit end of year
Deposits per State Comptroller 11,165 16,919 15,609
Grand Totals for Senate
Deposits per agency records 17,026 59,489 24,282
Deposits in transit beginning of year
Deposits in transit end of year
Deposits per State Comptroller $ 17,026 $ 59,489 $ 24,282
22
STATE OF ILLINOIS
GENERAL ASSEMBLY
SENATE
COMPLIANCE EXAMINATION
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES
For the Years Ended June 30,
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- 00 I
For allowances for the particular and additional services appertaining to or
entailed by the respective officers of the Senate named in and in accordance with
the following schedule:
2011
Minority Leader $ 71,866
The decrease of$83,500 or 100% from fiscal year 2009 to fiscal year 2010
and the increase of $71,866 or 100% was due to postage expenditure
fluctuations. Postage expenses vary year to year for several reasons. The
overarching reason is that the need for Senators to communicate directly with
their constituents increase/decrease due to the complexity of issues being
considered by the General Assembly. Thus the need and use of direct
correspondence through the mail increases/decreases from year to year.
For use of Senate standing committees for expert witnesses, technical services,
consulting assistance, and other research assistance associated with special studies
and long range research projects which may be requested by the standing
committees
The increase of$722,072 or 91% from fiscal year 2009 to fiscal year 2010
was due to an increase in payroll. In fiscal year 2009, payroll was paid from
this appropriation from January 2009 through June 2009. In fiscal year 2010
and 2011, payroll was paid from this appropriation for the entire year.
23
$ 1,516,558
Fiscal Year
2010 2009
$ $ 83,500
$ 1,514,889 $ 792,817
STATE OF ILLINOIS
GENERAL ASSEMBLY
SENATE
COMPLIANCE EXAMINATION
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES (continued)
For the Years Ended June 30,
The following are explanations for expenditures which differed by at least $60,000 and by more than 20% from the previous year.
2011
GENERAL REVENUE FUND- 001 (continued}
For expenses of the General Assembly as approved jointly by the Clerk of the
House of Representatives and the Secretary of the Senate $ 119,761
The decrease of$215,599 or 64% from fiscal year 2010 to fiscal year 2011
was due to large purchases and remodeling taking place in fiscal years 2009
and 2010 and not taking place in 2011.
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:
President
The increase of $124,360 or 1 00% from fiscal year 20 1 0 to fiscal year 2011
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
Illinois Constitution of 1970:
Minority Leader
The increase of $250,000 or I 00% from fiscal year 2009 to fiscal year 2010
was due to the opening of a new appropriation.
24
$ 124,360
$ 270,125
Fiscal Year
2010 2009
$ 335,360 $ 323,235
$ $
$ 250,000 $
STATE OF ILLINOIS
GENERAL ASSEMBLY
SENATE
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, 2011.
No receipt variations were in excess of above criteria for the two years ended June 30, 2011.
25
STATE OF ILLINOIS
GENERAL ASSEMBLY
SENATE
COMPLIANCE EXAMINATION
ANALYSIS OF SIGNIFICANT LAPSE PERIOD SPENDING
For the Fiscal Year 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 of the General
Assembly as approved jointly by the
Clerk of the House of Representatives
and the Secretary of the Senate
Explanation
Fund
001
Total Lapse Period
Expenditures Expenditures Percent
$ 335,360 $ 241,990 72%
Lapse period spending was due to most major fiscal year expenditures being considered at the General
Assembly's Legislative Spring session. Expenditures are considered at the conclusion of the session and
contracts/orders are initiated in June with the delivery, invoicing and payment all being processed during
the lapse period.
26
Fund Name
Balances at June 30, 2010:
General Assembly Operations
Revolving Fund 196
Balances at June 30, 2009:
General Assembly Operations
Revolving Fund 196
Current
Receivables
$
$ -
STATE OF ILLINOIS
GENERAL ASSEMBLY
SENATE
COMPLIANCE EXAMINATION
ANALYSIS OF ACCOUNTS RECEIVABLE
For the Two Years Ended June 30, 2011
(in thousands)
Aged Accounts Receivable
91 -180 181 Days-
1-30 Days 31 - 90 Days Days
$ - $ - $ - $
$ - $ - $ - $
- $
- $
Over
1 Year
2
2
Allowance
Total for Doubtful
Receivables Accounts
$ 2 $
$ 2 $
Note: Receivables are collected by the General Assembly - Senate. Delinquent accounts are set up with the Comptroller's Offset System and with private collection firms.
27
STATE OF ILLINOIS
GENERAL ASSEMBLY
SENATE
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 Senate 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.
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, and the Governor shall convene the
Senate to elect from its membership a President of the Senate as presiding officer. 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 or
the President belongs, as the case may be.
The Senate shall also elect a Minority Leader, a Secretary of the Senate, an Assistant Secretary
of the Senate and a Sergeant-at-Arms.
President of the Senate
President of the Senate- John J. Cullerton
The President has those powers conferred upon him or her by the constitution, the laws of
Illinois, and any other motions or resolutions adopted by the Senate or jointly by the House and
Senate. The President is the chief administrative officer of the Senate and has those powers
necessary to carry out those functions. Various duties and responsibilities are outlined in Senate
Rule 2-5.
The office of the Senate President is located at 327 State House, Springfield, Illinois.
28
STATE OF ILLINOIS
GENERAL ASSEMBLY
SENATE
COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30,2011
AGENCY FUNCTIONS AND PLANNING PROGRAM (continued)
Minority Leader
Minority Leader - Senator Christine Radogno
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 Senate 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 President belongs. The Minority Leader has general supervision of the
minority caucus staff. Various duties and responsibilities are outlined in Senate Rule 2-6.
The office of the Minority Leader is located at 108 State House, Springfield, Illinois.
Secretary of the Senate and Assistant Secretary of the Senate
Secretary of the Senate - Jillayne Rock
Assistant Secretary of the Senate - Scott Kaiser
The Secretary of the Senate may adopt policies and procedures for the conduct of his or her
office. Various duties and responsibilities are outlined in Senate Rule 2-7.
The Assistant Secretary of the Senate shall perform those duties as assigned by the Secretary.
The office of the Secretary of the Senate is located at 401 State House, Springfield, Illinois.
Sergeant -at-Arms
Sergeant-at-Arms- Joe Dominguez
Assistant Sergeant-at-Arms Dirk Eilers
The Sergeant-at-Arms shall perform those duties assigned by law, or as ordered by the President,
Presiding Officer, or Secretary. The various duties are outlined in Senate Rule 2-9.
29
STATE OF ILLINOIS
GENERAL ASSEMBLY
SENATE
COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2011
CENTER FUNCTIONS AND PLANNING PROGRAM (continued)
Planning Program
The Senate 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 Senate are detailed in the State of Illinois
Constitution, the laws of Illinois, other motions or resolutions adopted by the Senate or jointly by
the House and the Senate, and by the Senate Rules.
30
STATE OF ILLINOIS
GENERAL ASSEMBLY
SENATE
COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two 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
Senate Democrats
Senate Republicans
Senate operations
District offices
Committee clerks
Total average full-time employees
Contractual full-time employees
Senate Democrats
Senate Republicans
Senate operations
District offices
Total employees
Total average employees
2011
67
51
39
48
37
242
5
9
16
60
90
332
31
Fiscal Year
2010 2009
66 64
55 73
38 38
47 46
41 18
247 239
4 3
6 7
16 27
64 67
90 104
337 343
STATE OF ILLINOIS
GENERAL ASSEMBLY
SENATE
COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30,2011
SERVICE EFFORTS AND ACCOMPLISHMENTS (not examined)
2011 Session 9ih General Assembly
January 2011- December 2011
67 Session Days (11 Perfunctory)
2519 Senate Bills Introduced
1662 Senate Bills Passed Senate Committees
400 Senate Bills Passed the Senate
235 Senate Bills Passed Both House and Senate
12 Senate Bills Vetoed or Amendatorially Vetoed
- Senate Bills Reduction, Item and Item Reduction Vetoes
221 Senate Bills Signed into Law
2010 Session 96th General Assembly
January 2010- January 2011
73 Session Days (18 Perfunctory)
1477 Senate Bills Introduced
732 Senate Bills Passed Senate Committees
403 Senate Bills Passed the Senate
322 Senate Bills Passed Both House and Senate
11 Senate Bills Vetoed or Amendatorially Vetoed
- Senate Bills Reduction, Item and Item Reduction Vetoes
311 Senate Bills Signed into Law
2009 Session 96th General Assembly
January 2009 - December 2009
71 Session Days (5 Perfunctory) (2 Special Sessions)
2499 Senate Bills Introduced
1626 Senate Bills Passed Senate Committees
522 Senate Bills Passed the Senate
342 Senate Bills Passed Both House and Senate
24 Senate Bills Vetoed or Amendatorially Vetoed
1 Senate Bills Reduction, Item and Item Reduction Vetoes
299 Senate Bills Signed into Law
32
