State of Illinois
Guardianship and Advocacy Commission
COMPLIANCE EXAMINATION
For The Two Years Ended June 30, 2011
Performed as Special Assistant Auditors
for the Auditor General, State of Illinois
Kyle E. McGinnis
Certified Public Accountant
200 East Pine
Springfield, Illinois 62704
STATE OF ILLINOIS
GUARDIANSHIP AND ADVOCACY COMMISSION
COMPLIANCE EXAMINATION
For the Two Years Ended June 30, 2011
TABLE OF CONTENTS
Page
Agency Officials 1
Management Assertion Letter 2-3
Compliance Report
Summary 4-5
Accountants' Report
Independent Accountants' Report on State Compliance, on Internal Control Over
Compliance, and on Supplementary Information for State Compliance Purposes 6-8
Schedule ofFindings
Current Findings (State Compliance) 9-13
Prior Findings Not Repeated 14
Supplementary Information for State Compliance Purposes
Summary 15
Fiscal Schedules and Analysis
Schedule of Appropriations, Expenditures and Lapsed Balances 16-17
Comparative Schedule ofNet Appropriations, Expenditures and Lapsed Balances 18-19
Comparative Schedule ofReceipts, Disbursements and Fund Balance (Cash Basis)-
Locally-Held Funds 20
Schedule of Changes in State Property 21
Comparative Schedule of Cash Receipts 22
Analysis of Significant Variations in Expenditures 23-24
Analysis of Significant Variations in Receipts 25
Analysis of Significant Lapse Period Spending 26
Analysis of Accounts Receivable 27
Analysis of Operations
Agency Functions and Planning Program 28-29
Average Number ofEmployees 30
Service Efforts and Accomplishments (Not Examined) 31-35
AGENCY OFFICIALS
GUARDIANSHIP AND ADVOCACY COMMISSION
Executive Director
General Counsel
Division Directors:
Dr. Mary L. Milano
Mr. John Wank
Office ofthe State Guardian
Human Rights Authority
Legal Advocacy Service
Director of Fiscal Operations
Ms. Helen Godlewski Brownfield
Ms. Teresa Parks
Ms. Veronique Baker
Ms. Carol Tipsord (07/01/09-04/30/11)
Ms. Gloria Lasley (07 /12111-present)
Commission Members
As of June 30,2011, the Commission was comprised of:
Anthony E. Rothert, Chairman Honorable Don Harmon, State Senator
Andrea M. Schleifer, Vice-Chairman Honorable Angel Saviano, State Representative
Barbara Berry-Bailey Honorable Ira Silverstein, State Senator
Dr. Seymour Bryson Inez Torres Davis
Dr. Sharon Jenkins-Collins
Director and Regional Offices
Office of the Director North Suburban Reg. Office
521 Stratton Building 9511 Harrison Street, W-300
401 South Spring Street Des Plaines, IL 60016-1565
Springfield, IL 62706
Office of the Director
160 N. LaSalle, Suite S-500
Chicago, IL 60601-3115
East Central Regional Office
2125 South First Street
Champaign, IL 61820
Egyptian Regional Office
#7 Cottage Drive
Anna, IL 62906-1669
Metro East Regional Office
4500 College Ave, Suite 100
Alton, IL 62002-5051
Peoria Regional Office
401 Main Street, Suite 620
Peoria, IL 61602
West Suburban Reg. Office
P.O. Box 7009
Hines, IL 60141-7009
Rockford Reg. Office
4302 North Main St.
Suite 108
Rockford, IL 61103-5202
1
Satellite Offices
Read Mental Health Center
4200 North Oak Park Ave.
Building K, Room 36
Chicago, IL 60634-1417
Elgin Mental Health Center
750 S. State Street
Elgin, IL 60123
Jacksonville Dev. Center
1201 S. Main
Jacksonville, IL 62650-3339
Tinley Park Mental Health
Center
7400 West 183rd Street
Tinley Park, IL 60477
GUARDIANSHIP & ADVOCACY COMMISSION
STATE OF ILLINOIS
Pat Quinn
Governor
Kyle E. McGinnis, CPA
200 East Pine
Springfield, Illinois 62704
Ladies and Gentlemen:
Dr. Mary L. Milano, Director
HUMAN RIGHTS AUTHORITY
LEGAL ADVOCACY SERVICE
OFFICE OF STATE GUARDIAN
MANAGEMENT ASSERTION LETTER
February 10,2012
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
Agency. We are responsible for and we have established and maintained an effective system of,
internal controls over compliance requirements. We have performed an evaluation of the Agency's
compliance with the following assertions during the two-year period ended June 30, 2011. Based
on this evaluation, we assert that during the years ended June 30, 2010 and June 30,2011, 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.
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.
OFFICE OF THE DIRECTOR 2
+ 401 S Spring St., 521 Stratton + Springfield, IL 62706 + (217) 785-1540 + Fax (217) 524-0088
+ 160 N. LaSalle St., Ste. S-500 +Chicago, IL 60601-3115 + (312) 793-5900 +Fax (312) 793-4311
+Statewide Toll Free Intake (866) 274-8023 +Statewide TTY (866) 333-3362
Yours very truly,
Illinois Guardianship and Advocacy Commission
Gloriji'"asley, Chie~ fticer
3
STATE OF ILLINOIS
GUARDIANSHIP AND ADVOCACY COMMISSION
COMPLIANCE EXAMINATION
For the Two Years Ended June 30, 2011
COMPLIANCE REPORT
SUMMARY
The compliance testing performed during this examination was conducted in accordance
with Government Auditing Standards and in accordance with the Illinois State Auditing Act.
ACCOUNTANTS' REPORT
The Independent Accountants' Report on State Compliance, on Internal Control Over
Compliance and on Supplementary Information for State Compliance Purposes does not contain
scope limitations, disclaimers, or other significant non-standard language.
SUMMARY OF FINDINGS
Number of
Findings
Repeated findings
Current Report
4
Prior Report
2
2
Prior recommendations implemented
or not repeated 0
SCHEDULE OF FINDINGS
Item No. Page Description
FINDINGS (STATE COMPLIANCE)
11-01 9 Inadequate controls over employee attendance
records
11-02 11 Commission not staffed as required
11-03 12 Employee performance evaluation not completed
timely
11-04 13 Bank reconciliations not performed
4
1
5
Finding Type
Noncompliance and
Significant Deficiency
Noncompliance
Noncompliance and
Significant Deficiency
Noncompliance and
Significant Deficiency
PRIOR FINDINGS NOT REPEATED
None
EXIT CONFERENCE
The findings and recommendations appearing in this report were discussed with Commission
personnel at an exit conference on February 1, 2012. Attending were as follows:
• Mary Milano, Commission Executive Director;
• John Wank, Commission General Counsel;
• Gloria Lasley, Director ofFiscal Operations;
• Ann Fulkerson, Commission Information Technology Manager;
• Jeff Derrick, Fiduciary Operations;
• Bobby Fox, Director of Human Resources;
• Connie Umbles-Sailers, Assistant to the Director;
• Meredith Dean, Office of the Auditor General Audit Manager;
• Kyle E. McGinnis, Kyle E. McGinnis, CPA Principal; and
• Shelley A. Bussen, Kyle E. McGinnis, CPA Audit Manager
Responses to the recommendations were provided by Gloria Lasley in correspondence dated
February 4, 2012.
5
KYLE E. McGINNIS
Certified Public Accountant
MEMBER OF:
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
ILLINOIS SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS
200 EAST PINE * SPRINGFIELD, ILLINOIS 62704
TELEPHONE: (217) 753-3377 FAX: (217) 753-8922
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 Illinois
Guardianship and Advocacy Commission'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 Illinois Guardianship and Advocacy
Commission is responsible for compliance with these requirements. Our responsibility is to
express an opinion on the Illinois Guardianship and Advocacy Commission's compliance based
on our examination.
A. The Illinois Guardianship and Advocacy Commission 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 Illinois Guardianship and Advocacy Commission 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 Illinois Guardianship and Advocacy Commission 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 Illinois Guardianship and Advocacy
Commission are in accordance with applicable laws and regulations and the accounting
and recordkeeping of such revenues and receipts is fair, accurate and in accordance with
law.
E. Money or negotiable securities or similar assets handled by the Illinois Guardianship and
Advocacy Commission on behalf of the State or held in trust by the Illinois Guardianship
and Advocacy Commission have been properly and legally administered and the
accounting and recordkeeping relating thereto 1s proper, accurate, and in accordance with
law.
6
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 Illinois Guardianship and Advocacy Commission'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 Illinois Guardianship
and Advocacy Commission's compliance with specified requirements.
In our opinion, the Illinois Guardianship and Advocacy Commission complied, in all material
respects, with the compliance requirements listed in the first paragraph of this report during the
two years ended June 30, 2011. However, the results of our procedures disclosed instances of
noncompliance with the requirements, which are required to be reported in accordance with
criteria established by the Audit Guide, issued by the Illinois Office of the Auditor General and
which are described in the accompanying schedule of findings as items 11-01 through 11-04.
Internal Control
Management of the Illinois Guardianship and Advocacy Commission 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 Illinois Guardianship and Advocacy Commission's internal control over
compliance with the requirements listed in the first paragraph of this report as a basis for
designing our examination procedures for the purpose of expressing our opinion on compliance
and to test and report on internal control over compliance in accordance with the Audit Guide,
issued by the Illinois Office of the Auditor General, but not for the purpose of expressing an
opinion on the effectiveness of internal control over compliance. Accordingly, we do not
express an opinion on the effectiveness of the Illinois Guardianship and Advocacy Commission's
internal control over compliance.
A deficiency in an entity's internal control over compliance exists when the design or operation
of a control over compliance does not allow management or employees, in the normal course of
performing their assigned functions, to prevent, or detect and correct, noncompliance with the
requirements listed in the first paragraph of this report on a timely basis. A material weakness
over compliance is a deficiency, or combination of deficiencies, in internal control over
compliance, such that there is a reasonable possibility that material noncompliance with a
requirement listed in the first paragraph of this report will not be prevented, or detected and
corrected, on a timely basis.
Our consideration of internal control over compliance was for the limited purpose described in
the first paragraph of this section and was not designed to identify all deficiencies in internal
control over compliance that might be deficiencies, significant deficiencies, or material
weaknesses. We did not identify any deficiencies in internal control over compliance that we
consider to be material weaknesses, as defined above. However, we identified certain
deficiencies in internal control over compliance that we considered to be significant deficiencies
as described in the accompanying schedule of findings as items 11-01, 11-03 and 11-04. A
significant deficiency in an entity's internal control over compliance is a deficiency, or a
7
combination of deficiencies, in internal control over compliance that is less severe than a
material weakness in internal control over compliance, yet important enough to merit attention
by those charged with governance.
Additionally, the results of our procedures disclosed other matters involving internal control over
compliance, 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 item 11-02.
As required by the Audit Guide, immaterial findings excluded from this report have been reported
in a separate letter to your office.
The Illinois Guardianship and Advocacy Commission's responses to the findings identified in
our examination are described in the accompanying schedule of findings. We did not examine
Illinois Guardianship and Advocacy Commission's responses and, accordingly, we express no
opinion on the responses.
Supplementary Information for State Compliance Purposes
Our examination was conducted for the purpose of forming an opinion on compliance with the
requirements listed in the first paragraph of this report. The accompanying supplementary
information as listed in the table of contents as Supplementary Information for State Compliance
Purposes is presented for purposes of additional analysis. We have applied certain limited
procedures as prescribed by the Audit Guide as adopted by the Auditor General to the 2011 and
2010 Supplementary Information for State Compliance Purposes, except for 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, agency management, (include those
charged with governance such as the governing board if applicable) and federal awarding agencies
and pass through entities and is not intended to be and should not be used by anyone other than
these specified parties.
ftf.M~~ Springfield, Illinois
February 10,2012
8
11-01 FINDING
STATE OF ILLINOIS
GUARDIANSHIP AND ADVOCACY COMMISSION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30,2011
(Inadequate controls over employee attendance records)
The Guardianship and Advocacy Commission (Commission) did not exercise adequate
controls over employee attendance records to ensure employees' benefit time was timely
and properly recorded.
The Commission's Policies and Procedures Manual (Procedure 3.300) requires
employees to document daily their hours worked and/or benefit time taken on the Pay
Period Time Report (PPTR). After the PPTRs are approved by the employees'
supervisors, the timekeepers enter employee leave time into the Central Time and
Attendance System (CTAS).
During our testing of 11 employees' attendance records for SIX months during the
examination period, we noted the following:
Six of 11 (55%) employees' timekeeping records did not agree when comparing the
certified PPTR to the CTAS. We noted 8 discrepancies totaling 46 hours when
comparing the PPTR and CTAS reports for the months tested. In addition during our
review of the PPTR quarterly reports, 4 of 11 (36%) employees' accrued benefit balances
did not agree to the corresponding CTAS balance. We noted 22 instances where leave
time totaling 173 hours was not entered on the CTAS report timely. Adjustments were
made to correct the CTAS balance; however, those adjustments were made from 13 to
413 days after the leave time was taken.
The Illinois Administrative Code (80 Ill. Adm. Code 303.340) implemented and
authorized by the Personnel Code (20 ILCS 415/1 et seq.) states each operating agency
shall maintain accurate, daily attendance records. In addition, good business practices
require proper internal controls, such as reconciliation between time sheets and the
Central Time and Attendance System, be performed to ensure the accuracy and reliability
of data.
Commission management stated the problems were from lack of administrative staff
dedicated to this task. Due to time constraints and workload, timekeepers have not
consistently verified that all PPTRs (pay period time reports) are entered into the CTAS
system on a timely basis.
Inadequate controls over timekeeping procedures could increase the risk of benefit time
being used and not recorded. In addition, failure to maintain accurate attendance records
increases the risk of the Commission paying for services not rendered by employees.
In addition, during the prior examination period, the Commission's timesheets did not
document the number of hours worked each day on official State business to the nearest
quarter hour.
9
STATE OF ILLINOIS
GUARDIANSHIP AND ADVOCACY COMMISSION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30,2011
Further, employees did not have prior approval for using accrued compensatory time as
required.
During the current examination period, the Commission implemented new procedures
that require employees to certify the number of hours worked each day on official State
business to the nearest quarter hour and we did not note any instances of employees
failing to obtain prior approval for the use of compensatory time during our sample
testing. (Finding Code No. 11-01, 09-01, 07-01)
RECOMMENDATION
We recommend the Commission implement procedures to ensure accurate and timely
entry of employee work hours and benefit time. We further recommend that the
Commission ensures its PPTR and CT AS systems are accurate and reconcile.
COMMISSION RESPONSE
Commission agrees with the finding. The agency will implement procedures to require
timekeepers to verify that all PPTRs are received in a timely fashion and entered into
CT AS on time.
10
11-02 FINDING
STATE OF ILLINOIS
GUARDIANSHIP AND ADVOCACY COMMISSION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2011
(Commission not staffed as required)
The Guardianship and Advocacy Commission (Commission) did not consist of the 11
members as required by Guardianship and Advocacy Act (Act).
During the examination period, the Commission operated with only 9 members. Each
member was appointed by the Governor for three-year terms during FY10 and FY11.
The Act (20 ILCS 3955/4) requires the Commission to consist of 11 members appointed
by the Governor. Members of the Commission serve for a term ending on June 30 and
until his or her successor is appointed and qualified.
Commission management stated that they have submitted numerous candidates to the
Governor's office and to Boards and Commissions. The agency has corresponded
regularly in writing and by telephone to request appointments be made, but the timing of
the appointments is not under their control.
Failure of the Commission to be comprised of 11 active members is noncompliance with
a statutory mandate. (Finding code No. 11-02, 09-02)
RECOMMENDATION
We recommend the Commission work with the Governor's Office to fill the vacancies.
COMMISSION RESPONSE
Commission agrees with the finding. Commission will continue to find, vet and submit
qualified candidates to the Governor's office as it is a priority for the continued operation
of the agency to have a fully staffed Commission.
11
11-03. FINDING
STATE OF ILLINOIS
GUARDIANSHIP AND ADVOCACY COMMISSION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30,2011
(Employee performance evaluations not completed timely)
The Guardianship and Advocacy Commission (Commission) did not conduct employee
performance evaluations timely.
During testing of personnel files, we noted 37 of 48 (77%) employee personnel files did not
contain timely performance evaluations. The employee performance evaluations were
completed 2 to 539 days late.
The Illinois Administrative Code (80 Ill. Admin. Code 302.270(d)) requires that, for each
certified employee, each agency shall prepare an employee performance evaluation not less
often than annually. In addition, the Illinois Administrative Code (80 Ill. Admin. Code
310.450(c)) requires that evaluations be completed prior to when annual merit increases are
awarded. Further, the Illinois Administrative Code (80 Ill. Admin. Code 302.270 (b))
requires the Commission to prepare two evaluations for employees serving a six-month
probationary period, one at the end of the third month and one fifteen days before the
conclusion of the employee's six-month probationary period.
Commission management stated that staff shortages have required supervisors and
management to spend more time on operational functions and mandated ward visits. As
a result, performance evaluations were often late.
Performance evaluations are a systematic and uniform approach used for the development of
employees and communication of performance expectations to employees. Performance
evaluations should serve as a foundation for salary adjustments, promotions, demotions,
discharge, layoff, recall and reinstatement decisions. (Finding Code No. 11-03)
RECOMMENDATION
We recommend the Commission comply with the Illinois Administrative Code and take
appropriate measures to ensure performance evaluations are conducted annually and in a
timely manner.
COMMISSION RESPONSE
Commission agrees with the finding. Commission management will strive to complete
evaluations in a more timely manner.
12
11-04. FINDING
STATE OF ILLINOIS
GUARDIANSHIP AND ADVOCACY COMMISSION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2011
(Bank reconciliations not performed)
The Guardianship and Advocacy Commission (Commission) did not prepare bank
reconciliations for all months during the audit period.
The Commission was unable to provide documentation that 22 of 24 (92%) of the bank
reconciliations were performed. We noted there were no bank reconciliations performed
after August 31, 2009.
A good system of internal controls requires that the Commission books and records be
reconciled to bank statements monthly.
Commission personnel stated reconciliations were not adequately performed or
documented due to oversight. Commission personnel indicated they were under the
impression that a previous Commission employee was performing back reconciliations
on a timely basis; however, reconciliations from that period of time could not be located.
Commission personnel also believe that when that person left employment with the
Commission, the responsibility for performing reconciliations was not properly
reassigned due to staff shortages.
A lack of timely and accurate bank reconciliations increases the likelihood that an
improper expenditure or misappropriation of funds could occur and would not be found
in the normal course of business. The auditors did not detect any loss of funds in their
sample testing. (Finding Code No. 11-04)
RECOMMENDATION
We recommend the Commission prepare monthly bank reconciliations and take greater
care to ensure they are prepared timely.
COMMISSION RESPONSE
Commission agrees with the finding. Commission hired a new CFO in July of2011 who
is in the process of completing all bank reconciliations not completed during examination
period. Reconciliations for current fiscal year and future will be completed in a timely
fashion. GAC is striving to fill at least one vacancy in the fiscal area so that the agency
will not be as vulnerable during periods of turnover as has been the case in the previous 2
years. In addition, the agency will be looking into the options for upgrading the software
to a product that includes reconciliation functionality that will make the process more
manageable.
13
None.
STATE OF ILLINOIS
GUARDIANSHIP AND ADVOCACY COMMISSION
PRIOR FINDINGS NOT REPEATED {STATE COMPLIANCE)
For the Two Years Ended June 30, 2011
14
STATE OF ILLINOIS
GUARDIANSHIP AND ADVOCACY COMMISSION
COMPLIANCE EXAMINATION
For the Two Years Ended June 30,2011
SUPPLEMENTARY INFORMATION FOR STATE COMPLIANCE PURPOSES
SUMMARY
Supplementary Information for State Compliance Purposes presented in this section of
the report includes the following:
• Fiscal Schedules and Analysis:
Schedule of Appropriations, Expenditures and Lapsed Balances
Comparative Schedule of Net Appropriations, Expenditures and Lapsed
Balances
Comparative Schedule of Receipts, Disbursements and Fund Balance (Cash
Basis)- Locally Held Funds
Schedule of Changes in State Property
Comparative Schedule of Cash Receipts
Reconciliation Schedule of Cash Receipts to Deposits Remitted to the State
Comptroller
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 auditors have applied certain
limited procedures as prescribed by the Audit Guide as adopted by the Auditor General, except
for information on the Annual Cost Statistics and 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.
15
STATE OF ILLINOIS
GUARDIANSHIP AND ADVOCACY COMMISSION
SCHEDULE OF APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES
For the Fiscal Year Ended June 30, 2011
Approximate Approximate
Lapse Period Total
p .A. 96-0956 Appropriations Expenditures Expenditures
Fiscal Year 2011 (Net of Expenditures July 1 to 14 Months Ended
Transfers) Through June 30 August 31 August 31
General Revenue Fund - 001
Operational Expenses $ 8,429,600 $ 8,137,897 $ 180,896 $ 8,318,793
Governors Discretionary Appropriation 1,200,000 340,089 340,926 681,015
Subtotal Fund - 001 $ 9,629,600 $ 8,477,986 $ 521,822 $ 8,999,808
Guardianship and Advocacy Fund - 297
Services pursuant to Section 5 of Guardianship
and Advocacy Act $ 187,700 $ 26,465 $ 5,281 $ 31,746
Subtotal Fund - 297 $ 187,700 $ 26,465 $ 5,281 $ 31,746
Total - All Funds $ 9,817,300 $ 8,504,451 $ 527,103 $ 9,031,554
Approximate
Balances
Lapsed
August 31
$ 110,807
518,985
$ 629,792
$ 155,954
- $ 155,954
$ 785,746
Note A: Appropriations, expenditures and lapsed balances were obtained from the State Comptroller's records and have been reconciled to
the Commission's records.
Note B: Approximate lapse period expenditures do not include interest payments approved for payment by the Commission and submitted
to the Comptroller for payment after August.
16
STATE OF ILLINOIS
GUARDIANSHIP AND ADVOCACY COMMISSION
SCHEDULE OF APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES
For the Fiscal Year Ended June 30,2010
Lapse Period Total
P.A. 96-0042 Appropriations Expenditures Expenditures Balances
Fiscal Year 2010 (Net of Expenditures July 1 to 14 Months Ended Lapsed
Transfers) Through June 30 August 31 August 31 August 31
General Revenue Fund - 001
Personal Services- Non-Bargaining Unit Employee $ 1,152,534 $ 1,010,375 $ 42,849 $ 1,053,224 $ 99,310
Personal Services - Bargaining Unit Employee 6,237,616 6,090,270 147,335 6,237,605 11
State Contributions to Social Security -
Non-Bargaining Unit Employee 100,700 71,974 3,078 75,052 25,648
State Contributions to Social Security -
Bargaining Unit Employee 464,450 451,503 10,912 462,415 2,035
Operational Expenses 918,000 687,388 229,211 916,599 1,401
Subtotal Fund- 001 $ 8,873,300 $ 8,311,510 $ 433,385 $ 8,744,895 $ 128,405
Guardianship and Advocacy Fund - 297
Services pursuant to Section 5 of Guardianship
and Advocacy Act $ 187,700 $ 65,772 $ 13,755 $ 79,527 $ 108,173
Subtotal Fund - 297 $ 187,700 $ 65,772 $ 13,755 $ 79,527 $ 108,173
Total - All Funds $ 9,061,000 $ 8,377,282 $ 447,140 $ 8,824,422 $ 236,578
Note: Appropriations, expenditures and lapsed balances were obtained from the State Comptroller's records and have been reconciled to
the Commission's records.
17
STATE OF ILLINOIS
GUARDIANSHIP AND ADVOCACY COMMISSION
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES AND LAPSED
BALANCES
For the Fiscal Years Ended June 30,
Fiscal Year
2011 2010 2009
p .A. 96-0956 p .A. 96-0042 p .A. 95-0731
General Revenue Fund- 001
Governor's Discretionary
Appropriations (Net of Transfers) ' $ 9,629,600 $ 8,873,300 $ 10,552,000
Expenditures
Personal Services $ $ $ 6,911,526
State Contribution to
State Employees' Retirement System 1,333,730
Pension Continuing Appropriation 122,913
State Contributions to Social Security 510,806
Personal Service for Bargaining Unit
Employees 6,237,605
State Contributions to Social Security for
Bargaining Unit Employees 462,415
Personal Services for Non-Bargaining
Unit Employees 1,053,224
State Contributions to Social Security for
Non-Bargaining Unit Employees 75,052
Operational Expenses 8,318,793 916,599
Governors Discretionary Appropriation 681,015
Contractual Services 341,359
Travel 176,963
Commodities 8,755
Printing 9,684
Equipment 32,439
Electronic Data Processing 54,469
Telecommunications Services 266,853
Operation of Automotive Equipment 13,057
Social Services Shared Services Center 134,860
Total Expenditures- Fund 001 $ 8,999,808 $ 8,744,895 $ 9,917,414
Lapsed Balances $ 629,792 $ 128,405 $ 634,586
18
STATE OF ILLINOIS
GUARDIANSHIP AND ADVOCACY COMMISSION
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES AND LAPSED
BALANCES
For the Fiscal Years Ended June 30,
Fiscal Year
2011 2010 2009
P.A. 96-0956 P .A. 96-0042 p .A. 95-0731
Guardianship and Advocacy Fund - 297
Appropriations (Net of Transfers) $ 187,700 $ 187,700 $ 187,700
Expenditures
Services pursuant to Section 5 of
Guardianship and Advocacy Act $ 31,746 $ 79,527 $ 23,658
Total Expenditures- Fund 297 $ 31,746 $ 79,527 $ 23,658
Lapsed Balances $ 155,954 $ 108,173 $ 164,042
Grand Total- All Appropriated Funds
Appropriations (Net of Transfers) $ 9,817,300 $ 9,061,000
---'-----:...,.._--'---
$ 10,739,700
Total Expenditures $ 9,031,554 --$- --:..8.,,.8.2_4-,-4'2-2- - $ 9,941,072
Lapsed Balances $ 785,746 =$===2=3=6,=57=8= $ 798,628
19
STATE OF ILLINOIS
GUARDIANSHIP AND ADVOCACY COMMISSION
COMPARATIVE SCHEDULE OF RECEIPTS, DISBURSEMENTS AND FUND
BALANCE (CASH BASIS)- LOCALLY HELD FUNDS
For the Two Years Ended June 30, 2011
Cash Balance at July 1, 2009
Receipts:
Disbursements:
Cash Balance at June 30, 2010
Cash Balance at July 1, 2010
Receipts:
Disbursements:
Cash Balance at June 30, 2011
Wards' Trust Fund
1162
$ 2,055,643
2,878,002
3,487,899
$ 1,445,746
$ 1,445,746
3,177,409
2,853,412
$ 1,769,743
Note: Amounts have been obtained from Reports of Receipts and Disbursements for Locally
Held Funds prepared by the Commission and submitted to the Office of the Comptroller.
20
STATE OF ILLINOIS
GUARDIANSHIP AND ADVOCACY COMMISSION
SCHEDULE OF CHANGES IN STATE PROPERTY
For the Two Years Ended June 30,2011
Beginning Balance, July 1, 2009 $
Additions
Deletions
Net Transfers
Ending Balance, June 30, 2010 $
Beginning Balance, July 1, 2010 $
Additions
Deletions
Net Transfers
Ending Balance, June 30, 2011 $
829,891
50,636
(105,855)
774,672
774,672
1,037
(40,408)
735,301
Note: This schedule was prepared from Agency Report of Fixed Assets Quarterly Reports
submitted to the Office of the Comptroller and reconciled to the Commission's records.
21
STATE OF ILLINOIS
GUARDIANSHIP AND ADVOCACY COMMISSION
COMPARATIVE SCHEDULE OF CASH RECEIPTS
For the Fiscal Year Ended June 30,
Fiscal Year
2011 2010
General Revenue Fund - 001
Jury Duty and Recoveries $ 216 $ 134
Prior Year Refunds
Guardianshi2 and Advocacy Fund - 297
Fee Assessments $ 72,225 $ 67,720
Total Receipts- All Funds $ 72,441 $ 67,854
2009
$ 716
$ 71,925
$ 72,641
RECONCILIATION SCHEDULE OF CASH RECEIPTS TO DEPOSITS REMITTED
TO THE STATE COMPTROLLER
For the Fiscal Year Ended June 30,
General Revenue Fund - 001
Receipts per Commission Records
Add: Deposits in Transit, Beginning ofYear
Less: Deposits in Transit, End ofYear
Deposits Recorded by the Comptroller
Guardianshi2 and Advocacy Fund - 297
Receipts per Commission Records
Add: Deposits in Transit, Beginning ofYear
Less: Deposits in Transit, End ofYear
Deposits Recorded by the Comptroller
22
2011
$ 216
$ 216
$ 72,225
3,200
$ 75,425
Fiscal Year
2010 2009
$ 134 $ 716
$ 134 $ 716
$ 67,720 $ 71,925
1,100 1,195
3,200 1,100
$ 65,620 $ 72,020
STATE OF ILLINOIS
GUARDIANSHIP AND ADVOCACY COMMISSION
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES
BETWEEN FISCAL YEARS 2011 AND 2010
For the Two Years Ended June 30, 2011
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES BETWEEN FISCAL
YEARS 2011 AND 2010.
General Revenue Fund (001)
Commodities
The decrease in commodities expenditures of $3,678 was caused by the need to replenish low
commodities supplies in fiscal year 2010.
Printing
The increase in printing expenditures of $3,94 7 was due to the purchase of additional paper stock
during fiscal year 2011.
Electronic Data Processing
The increase in electronic data processing expenditures of $13,408 was caused by an increased
need in this line item. The Commission purchased new computers and upgraded their software
during fiscal year 2011.
Guardianship and Advocacy Fund (297)
Services Pursuant to Section 5 of the Guardianship and Advocacy Act
The decrease in fiscal year 2011 of$47,781 was due to the Commission's ability to utilize its
line item appropriations for the majority of operating expenses.
23
STATE OF ILLINOIS
GUARDIANSHIP AND ADVOCACY COMMISSION
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES
BETWEEN FISCAL YEARS 2010 AND 2009
For the Two Years Ended June 30,2011
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES BETWEEN FISCAL
YEARS 2010 AND 2009.
General Revenue Fund (001)
State Employee Retirement
The state employee retirement expenditures decreased $1,478,728 in fiscal year 2010. This
decrease is the result of the elimination of the employee matching policy previously followed by
the Commission.
Commodities
The increase in commodities expenditures of $2,151 was caused by the need to replenish low
commodities supplies in fiscal year 2010 to cover the imposed reserves by the Governor's Office
of Management and Budget (GOMB)
Printing
The decrease in printing expenditures of $7,038 was due to the purchase of additional paper
stock late in fiscal year 2009, this stock of paper provided for the Commission during fiscal year
2010 as well. In addition the Commission printed annual reports in fiscal year 2009, but did not
send out annual reports in fiscal year 2010.
Equipment
The decrease in equipment expenditures of $30,196 was caused by the purchase of two vehicles
made in fiscal year 2009 and a decreased need for equipment in fiscal year 2010.
Electronic Data Processing
The decrease in electronic data processing expenditures of $20,217 was caused by an increased
need in this line item during the previous fiscal year. The Commission purchased new
computers during fiscal year 2009.
Guardianship and Advocacy Fund (297)
Services Pursuant to Section 5 ofthe Guardianship and Advocacy Act
The increase in fiscal year 2010 of $55,869 was due to the Commission attending the National
Guardianship Association Continuing Education Conference and payment of their recertification
fees, which are paid every other fiscal year.
24
STATE OF ILLINOIS
GUARDIANSHIP AND ADVOCACY COMMISSION
ANALYSIS OF SIGNIFICANT VARIATIONS IN RECEIPTS
For the Two Years Ended June 30, 2011
ANALYSIS OF SIGNIFICANT VARIATIONS IN RECEIPTS BETWEEN FISCAL
YEARS 2011 AND 2010
There were no significant variations in receipts between fiscal year 2011 and fiscal year 2010.
ANALYSIS OF SIGNIFICANT VARIATIONS IN RECEIPTS BETWEEN FISCAL
YEARS 2010 AND 2009
There were no significant variations in receipts between fiscal year 2010 and fiscal year 2009.
25
STATE OF ILLINOIS
GUARDIANSHIP AND ADVOCACY COMMISSION
ANALYSIS OF SIGNIFICANT LAPSE PERIOD SPENDING
For the Two Years Ended June 30, 2011
Fiscal Year 2011
General Revenue Fund (001)
Contractual Services
The Commission paid four months (March through June) of rental expense during the lapse
period.
Printing
Copy paper and computer papers for several offices were purchased late in the fiscal year and the
invoice was received and paid in the lapse period.
Equipment
The Commission purchased a desk chair late in the fiscal year and received the invoice during
the lapse period.
Electronic Data Processing
The Commission purchased computer upgrades for three offices late in the fiscal year and
received the invoice during the lapse period.
Telecommunications
The Commission made payments to the communications revolving fund during the lapse period
for invoices incurred before the fiscal year end.
Operation of Automotive Equipment
The Commission paid for fuel purchases made in May and June during the lapse period.
Guardianship and Advocacy Fund (297)
Lump Sum and Other Purposes
The Commission paid interest to a vendor near the fiscal yearend, the payment was processed
during the lapse period.
Fiscal Year 2010
Guardianship and Advocacy Fund (297)
Lump Sum and Other Purposes
The Commission paid interest to a vendor near the fiscal yearend, the payment was processed
during the lapse period.
26
STATE OF ILLINOIS
GUARDIANSHIP AND ADVOCACY COMMISSION
ANALYSIS OF ACCOUNTS RECEIVABLE
For the Two Years Ended June 30, 2011
Guardianship and Advocacy Fund - 297
The Commission had accounts receivable balances of $1,650 and $6,500 respectively at June 30,
2010 and June 30, 2011. These amounts represent receivables related to Guardianship and
Advocacy Commission fee payments from the wards. All accounts receivable are considered
current.
27
STATE OF ILLINOIS
GUARDIANSHIP AND ADVOCACY COMMISSION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2011
Agency Functions and Planning Program
Functions
The Guardianship and Advocacy Commission (Commission) was created in 1979 by enactment
of the Guardianship and Advocacy Act (20 ILCS 3955/1 et seq.) to safeguard the rights of
persons with disabilities. This Act mandated the Commission to establish three divisions:
1. Legal Advocacy Service - to provide legal consultation and representation to disabled
people in a variety of settings: mental health facilities, residential programs, community
placements and nursing homes.
2. Human Rights Authority - to investigate rights violations of disabled people residing in
public or private facilities.
3. Office of State Guardian - handles the personal, financial, and legal affairs of
developmentally disabled, mentally ill and elderly persons with disabilities.
The Commission is bi-partisan and is comprised of nine private citizens and two legislators
appointed by the Governor and confirmed by the Illinois Senate for three-year terms. These
Commissioners serve in a voluntary capacity to govern the agency and are chosen for a particular
area of expertise.
The Commission meets at least quarterly to perform its mandated duties through the following
functions:
• Establish policy guidelines for the operation of the Agency.
• Review actions taken by regional authorities.
• Establish rules and regulations for the conduct of work of the three divisions.
• Review and evaluate the operations of the divisions.
• Approve and evaluate the Agency Director.
• Approve the budget and an annual report on its operations for submission to the
Governor and General Assembly.
Monthly statistical reports are prepared on the ACCESS case management software system to
present to management and the Commission. In the fiscal area, a spreadsheet is updated monthly
showing the current status of the budgetary line items.
The Director is mandated to organize and administer programs to provide the above services.
The Commission's central office is located in Springfield and a general office is located in
Chicago. The field offices are located in Champaign, Anna, Alton, Des Plaines, Peoria,
Rockford and Hines.
28
Planning Program
STATE OF ILLINOIS
GUARDIANSHIP AND ADVOCACY COMMISSION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30,2011
The Commission has developed a plan that incorporates the areas of: programs, policy, public
relations, human resources, technology and financial development. Outcomes have been
developed in each of these areas. Indicators for each outcome further focus the work of the
Commission and makes programs more measurable.
29
STATE OF ILLINOIS
GUARDIANSHIP AND ADVOCACY COMMISSION
AVERAGE NUMBER OF EMPLOYEES
For the Fiscal Years Ended June 30,
The following table, prepared from Agency records, presents the average number of employees,
for the fiscal years ended June 30,
Division 2011 2010 2009
General Office/Clerical 13 15 16
Office ofthe State Guardian 74 77 75
Legal Advocacy Service 12 12 12
Human Rights Authority 10 9 9
Total average full-time employees 109 113 112
30
STATE OF ILLINOIS
GUARDIANSHIP AND ADVOCACY COMMISSION
SERVICE EFFORTS AND ACCOMPLISHMENTS
(NOT EXAMINED)
For the Two Years Ended June 30, 2011
The Agency's management provided the following information consisting of statistical and
programmatic data for the two years ended June 30, 2011.
Office of the State Guardian
The Office of the State Guardian (OSG) is statutorily mandated to serve as the guardian of last resort of
adults with disabilities. The OSG is the appointed guardian by the courts when these adults are not able
to make or communicate decisions concerning their welfare, care or estate. When a family member or
friend is willing and able to serve as the guardian, the OSG is not appointed.
The OSG is required by law to procure and monitor services provided to its wards and to visit each ward
a minimum of four times a year. Additional visits may be required to ensure the wards are not harmed
or exploited. When named as the guardian of a person and/or estate, the OSG must inventory and
manage the property, invest funds, pay bills and prepare tax returns.
Activity Measures
Number of medical consents given in response to request
from service providers
Number of total Illinois Guardianship and Advocacy
Commission intakes
Number of inquiries specifically about guardianship
Number of pending guardianship cases
Number of care plans reviewed in response to service
provider requests
Number of new temporary appointments-petitions filed by
outside attorneys appointing the OSG
Number of new plenary appointments-petitions filed by
outside attorneys appointing the OSG
Number of after hours on call consents, inquiries and referrals
Number of placement changes in response to ward needs
31
FY 2011
13,427
4,923
2,846
1,517
6,407
285
407
12,005
1,157
FY 2010 FY 2009
12,869 10,818
5,007 4,846
2,952 2,965
1,491 1,446
6,736 5,570
252 210
365 298
8,386 7,518
1,085 971
STATE OF ILLINOIS
GUARDIANSHIP AND ADVOCACY COMMISSION
SERVICE EFFORTS AND ACCOMPLISHMENTS
(NOT EXAMINED)
For the Two Years Ended June 30, 2011
Office ofthe State Guardian (continued)
Activity Measures (continued)
FY 2011 FY 2010
Amount ofiGAC fee collections (thousands)
Percentage of wards who are Medicaid recipients
Number of visits to wards completed on a quarterly basis
Total number of wards served
Total number of clients served (guardianship intakes,
pending cases and OSG wards)
Closed cases
Number of supplemental contacts with OSG wards
Number of contacts with wards' families
Number of fiduciary transactions performed on behalf
ofwards' estates
Total dollar amount of ward transactions (receipts
and disbursements) (in thousands)
Percentage of staff who are certified as Registered
Guardians through the National Guardianship Foundation
Average case load per worker
32
$ 72.0
98%
18,030
4,927
9,290
439
1,475
653
12,587
6,026
95%
144
$ 68.0
97%
18,114
4,863
9,306
420
1,776
549
12,846
6,358
95%
127
FY 2009
$ 71.9
97%
17,284
4,861
9,272
451
2,529
648
15,089
7,193
89%
117
STATE OF ILLINOIS
GUARDIANSHIP AND ADVOCACY COMMISSION
SERVICE EFFORTS AND ACCOMPLISHMENTS
(NOT EXAMINED)
For the Two Years Ended June 30,2011
Office of the State Guardian (continued)
Customer Service Based Performance Measures
FY 2011 FY 2010
Percentage of cases in which the OSG was appointed
legal guardian
Percentage of cases in which alternatives to OSG
Guardianship were located
Efficiency Indicators
Cost per client served
Legal Advocacy Service
11%
89%
FY 2011
$ 808
12%
88%
FY 2010
$ 787
FY 2009
10%
90%
FY 2009
$ 890
The Legal Advocacy Service (LAS) was created to provide a necessary due process component to the
judicial system by protecting and enforcing the legal rights of individuals in mental health treatment
proceedings and, where alternative legal counsel is unavailable, providing legal counsel and
representation to individuals with disabilities to protect and enforce rights as guaranteed by related
state, local and federal laws.
LAS clients include minors and adults, whether residing in their community or in treatment and/or
habilitation facilities.
In general, LAS services can be divided into three categories; (1) responding to individual requests for
information regarding legal rights of persons with disabilities; (2) investigating alleged violations of
the mental health laws and providing advocacy assistance to remedy substantiated violations, and; (3)
serving as legal counsel, in the trial and reviewing courts, in proceedings related to admission to,
retention in, enforced treatment while admitted (psychotropic meditation and/or electroconvulsive
therapy) and release from public and private facilities.
The activities of the LAS are statutorily mandated by Illinois law. Litigation is pursued on the rare
occasion when an appropriate remedy cannot be achieved by notification, education and negotiation.
LAS staff also provide technical assistance to the Agency's HRA and OSG divisions and maintain a
reviewing court decision outline on the Agency's homepage on the internet.
33
STATE OF ILLINOIS
GUARDIANSHIP AND ADVOCACY COMMISSION
SERVICE EFFORTS AND ACCOMPLISHMENTS
(NOT EXAMINED)
For the Two Years Ended June 30, 2011
Legal Advocacy Service (continued)
Activity Measures
Requests for information, referral, or assistance
Cases handled
Total Clients served
FY 2011
1,697
5,292
9,333
Customer Service Based Performance Measures
Percentage of cases referred to higher courts
FY 2011
82%
Efficiency Indicators - Internal Process
Average cost per client
Average cost per case handled
FY 2011
$ 97
$ 171
Efficiency Indicators - External Benchmarks
FY 2011
Private sector cost for equivalent staff hours (in thousands) $ 4,680
Percentage that program costs the State when compared
to private sector rates
Human Rights Authority
19%
FY 2010
1,620
5,286
9,241
FY 2010
86%
FY 2010
$ 95
$ 167
FY 2010
$ 3,510
25%
FY 2009
2,127
8,666
8,401
FY 2009
87%
FY 2009
$ 118
$ 115
FY 2009
$ 3,510
28%
The Human Rights Authority (HRA) investigates complaints of alleged rights violations committed by
private and public providers that serve persons with disabilities. Regional authorities, staffed largely by
volunteers appointed by the Commissioners, comprise the entire division.
34
STATE OF ILLINOIS
GUARDIANSHIP AND ADVOCACY COMMISSION
SERVICE EFFORTS AND ACCOMPLISHMENTS
(NOT EXAMINED)
For the Two Years Ended June 30, 2011
Human Rights Authority (continued)
The Authority's investigations offer a mechanism for non-adversarial negotiations with service providers
when complaints can be substantiated. The HRA makes recommendations for corrective action.
Recipients benefiting from investigations are those persons with disabilities affected by HRA
recommendations that were adopted by service providers.
Activity Measures
Number of information and referral inquiries
Number ofHRA cases handled
Number of recommendations for improvement issued to
service providers for substantiated findings
Number of recommendations accepted and implemented
by service providers
Percentage of cases referred for enforcement action
Number of persons with disabilities benefiting from
HRA recommendations
Number of volunteer hours HRA members contribute to
theHRA
FY 2011
211
327
158
134
2%
32,932
28
Customer Service Based Performance Measures
Percentage of recommendations accepted and
implemented by service providers
FY 2011
85%
Efficiency Indicators - Internal Process
Cost per recipient benefited
Cost per case handled
35
FY 2011
$ 19
$ 1,935
FY 2010
248
337
139
136
1%
15,925
5,368
FY 2010
98%
FY 2010
$ 39
$ 1,833
FY 2009
285
338
155
146
1%
13,370
2,950
FY 2009
94%
FY 2009
$ 52
$ 2,059
