FY11-IEMA-Comp-Full

              STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2011
Performed as Special Assistant Auditors for
the Auditor General, State of Illinois
E.C. ORTIZ & CO., LLP
CERTIFIED PUBLIC ACCOUNTANTS
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2011
TABLE OF CONTENTS
Page
AGENCY OFFICIALS……………………………………………………………………... 1
MANAGEMENT ASSERTION LETTER………………………………………………... 2
COMPLIANCE REPORT
Summary…………………………………………………………………………….…..... 3
Accountants’ 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…………………………………………................ 10
Prior Findings Not Repeated - State Compliance…...……………….……………......... 35
SUPPLEMENTARY INFORMATION FOR STATE COMPLIANCE PURPOSES
Summary………………………………………………………………….......................... 37
Fiscal Schedules and Analysis
Schedule of Expenditures of Federal Awards…………………….…………………….. 38
Notes to Schedule of Expenditures of Federal Awards………...……………….……..... 40
Schedule of Appropriations, Expenditures, and Lapsed Balances…………………….... 43
Comparative Schedule of Net Appropriations, Expenditures, and Lapsed Balances…... 59
Schedule of Changes in State Property………………………...…………………….…. 66
Comparative Schedule of Cash Receipts…………………………………………….…. 67
Reconciliation of Cash Receipts to Deposits Remitted to the State Comptroller………. 69
Analysis of Significant Variations in Expenditures…………………………...….…….. 72
Analysis of Significant Variations in Receipts…………………………………………. 77
Analysis of Significant Lapse Period Spending………………………………………… 81
Analysis of Accounts Receivable……………………………………………………….. 84
Schedule of Releases and Expenditures from Governor’s
Disaster Relief Fund (not examined)…………………………..……………………... 85
Analysis of Operations
Agency Functions and Planning Program………………………………...…………….. 86
Average Number of Employees……………………………………………………...…. 91
Emergency Purchases…………………………………………………………...………. 91
Service Efforts and Accomplishments (not examined)…………………………………. 92
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
AGENCY OFFICIALS
Director (02/14/11 to present)
(05/01/10 to 02/13/11)
(Through 04/30/10)
Mr. Jonathon Monken
Mr. Joseph Klinger*
Mr. Andrew Velasquez III
Assistant Director Mr. Joseph Klinger
Chief of Staff - Administrative Ms. Jennifer Ricker
Chief Legal Counsel (05/23/11 to present)
(04/02/11 to 05/22/11)
(02/06/11 to 04/01/11)
(11/20/10 to 02/05/11)
(11/02/09 to 11/19/10)
(Through 11/01/09)
Ms. Jenifer Johnson
Vacant
Ms. Mary Riordan
Vacant
Ms. Maureen Cunningham
Mr. Kevin McClain
Legislative Liaison Mr. Kevin Moore
Labor Administrator (04/01/10 to present) Mr. Miguel Calderon
(Through 03/31/10) Mr. Kevin Sledge
Policy Advisor (05/02/11 to present)
(Through 05/01/11)
Vacant
Mr. Mike Chamness
Bureau of Fiscal Management (10/01/09 to present) Mr. Todd Miller
(Through 09/30/09) Mr. Dennis Miner
Bureau of Information Technology (01/16/10 to present)
(04/01/09 to 01/15/10)
(Through 03/31/09)
Mr. Kirk Lonbom
Vacant
Mr. Kevin Noone*
Bureau of Disaster Assistance and Preparedness Mr. Dave Smith
Bureau of Operations (04/16/10 to present)
(Through 04/15/10)
Mr. Trent Thompson
Mr. Jim Watts
Bureau of Nuclear Facility Safety (11/01/10 to present)
(Through 10/31/10)
Ms. Kay Foster
Mr. Frank Niziolek
Bureau of Environmental Safety Mr. Gary McCandless
Bureau of Radiation Safety Mr. Paul Eastvold
Chief Internal Auditor (03/16/11 to present) Ms. Staci Crane
* “Acting” official during the dates indicated.
Executive offices are located at:
James R. Thompson Center 2200 S. Dirksen Parkway 1035 Outer Park Drive
100 West Randolph, Suite 11-818 Springfield, Illinois 62703 Springfield, Illinois 62704
Chicago, Illinois 60601
1
2
<lEMA Illinois Emergency Management Agency
March 21,2012
E. C. Ortiz & Co., LLP
333 S. Des Plaines Street, Suite 2-N
Chicago, Illinois 60661
Ladies and Gentlemen:
Jonathon E. Monken, Director
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 Illinois Emergency Management Agency
(lEMA). We are responsible for and we have established and maintained an effective system of internal controls over
compliance requirements, except as disclosed to the auditors during the engagement. We have performed an
evaluation of the lEMA's compliance with the following assertions during the year ended June 30, 2011. Based on
this evaluation, we assert that during the years ended June 30, 2011, and June 30, 2010, the lEMA has materially
complied with the assertions below.
A. The lEMA 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 lEMA 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 lEMA 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 lEMA 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 lEMA on behalf of the State or held in trust by
the lEMA have been properly and legally administered, and the accounting and recordkeeping relating
thereto is proper, accurate and in accordance with law.
Yours very truly,
lllinois Emergency Management Agency
R. Todd Miller
Bureau of Fiscal Management h1ef Legal Counsel
2200 S. Dirksen Parkway • Springfield, Illinois • 62703 • Telephone (217) 782-7860 • http://www.iema.illinois.gov
Printt•d by the authority ofthe State of Illinois on Recycled Paper
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
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 Current Report Prior Report
Findings 12 17
Repeated findings 10 2
Prior recommendations implemented or not repeated 7 1
SCHEDULE OF FINDINGS
Item No. Page Description Finding Type
FINDINGS (STATE COMPLIANCE)
11-01 10 Incorrect GAAP Reporting Noncompliance and
Significant Deficiency
11-02 12 Untimely Reconciliation of Agency Records to the
Comptroller’s Monthly Reports
Material Noncompliance
and Material Weakness
11-03 14 Inadequate Segregation of Duties Noncompliance and
Significant Deficiency
11-04 16 Inadequate Segregation of Duties Noncompliance and
Significant Deficiency
11-05 18 Voucher Processing Errors Noncompliance and
Significant Deficiency
3
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
COMPLIANCE REPORT
SCHEDULE OF FINDINGS (CONTINUED)
Item No. Page Description Finding Type
FINDINGS (STATE COMPLIANCE) (CONTINUED)
11-06 21 Inadequate Contracting Procedures Noncompliance and
Significant Deficiency
11-07 23 Inadequate Internal Controls Over Cash Receipts
and Refunds
Noncompliance and
Significant Deficiency
11-08 25 Inadequate Controls Over Property and
Equipment Records
Noncompliance and
Significant Deficiency
11-09 28 Noncompliance with the Fiscal Control and Internal
Auditing Act
Material Noncompliance
and Material Weakness
11-10 30 Inadequate Documentation for Reporting to Local
Emergency Planning Committees
Noncompliance and
Significant Deficiency
11-11 32 Noncompliance with Nuclear Safety Law of 2004 Noncompliance
11-12 33 Employee Performance Evaluations Not
Completed Timely
Noncompliance
PRIOR FINDINGS NOT REPEATED
A 35 Failure to Monitor Submission of Emergency
Operation Plans
B 35 Failure to Prepare Required Financial Reports
C 35 Noncompliance with Radiation Protection Act of 1990
D 35 Lack of Adequate Documentation Regarding
Disaster Recovery
E 36 Failure to Develop an Informational and Technical
Assistance Program
F 36 Noncompliance with Illinois Human Rights Act
G 36 Exclusion of Conference Fees on the Agency Fee
Imposition Report
4
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
COMPLIANCE REPORT
EXIT CONFERENCE
The findings and recommendations appearing in this report were discussed with Agency
personnel at an exit conference on March 13, 2012. Attending were:
Illinois Emergency Management Agency
Jennifer Ricker, Chief of Staff - Administrative
Staci Crane, Chief Internal Auditor
Kirk Lonbom, Chief, Bureau of Information Technology
Jenifer Johnson, Chief Legal Counsel
Pam Thompson, Communications Manager
Michelle Brown, Internal Auditor
Public Safety Shared Services Center
Bryan Gleckler, Chief Fiscal Officer
Tara Kessler, Assistant Deputy Director of Fiscal Accounting Group
Office of the Auditor General
Jennifer Cicci, Audit Manager
Joseph Gudgel, Audit Manager
E. C. Ortiz & Co, LLP
Leilani N. Rodrigo, Partner
Maria Pia Pagtalunan, Manager
Responses to the recommendations were provided by Staci Crane, Chief Internal Auditor in a
letter dated March 14, 2012.
5
6
E.C. ORTIZ & CO., LLP
CERTIFIED PUBLIC ACCOUNTANTS
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 Emergency
Management Agency'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 Emergency Management Agency is responsible
for compliance with these requirements. Our responsibility is to express an opinion on the
Illinois Emergency Management Agency's compliance based on our examination.
A. The Illinois Emergency Management 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 Illinois Emergency Management 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 Illinois Emergency Management 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 Illinois Emergency Management 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 Illinois Emergency
Management Agency on behalf of the State or held in trust by the Illinois Emergency
Management Agency have been properly and legally administered and the accounting
and recordkeeping relating thereto is proper, accurate, and in accordance with law.
333 SOUTH DES PLAINES STREET, SUITE 2-N CHICAGO, IL 60661 tel: 312.876.1900 fax: 312.876.1911
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 Illinois Emergency Management Agency'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 Emergency Management Agency's compliance with specified requirements.
As described in findings 11-02 and 11-09 in the accompanying schedule of findings, the Illinois
Emergency Management Agency did not comply with applicable laws and regulations, including
the requirements regarding State uniform accounting system in its financial and fiscal operations.
Compliance with laws, regulations and such requirements is necessary, in our opinion, for the
Illinois Emergency Management Agency to comply with the requirements listed in the first
paragraph of this report.
In our opinion, except for the noncompliance described in the preceding paragraph, the Illinois
Emergency Management Agency 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 those
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 offindings as findings 11-01, 11-03, 11-04, 11-05, 11-06, 11-07, 11-08,
11-10, 11-11, and 11-12.
Internal Control
The management of Illinois Emergency Management Agency 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
Emergency Management Agency'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
Emergency Management Agency's internal control over compliance.
Our consideration of internal control over compliance was for the limited purpose described in
the preceding paragraph and was not designed to identify all deficiencies in internal control over
compliance that might be significant deficiencies or material weaknesses and therefore, there can
be no assurance that all deficiencies, significant deficiencies, or material weaknesses have been
identified. However, as described in the accompanying schedule of findings we identified
8
certain deficiencies in internal control over compliance that we consider to be material
weaknesses and other deficiencies that we consider to be significant deficiencies.
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 in
· internal control over compliance is a deficiency, or combination of deficiencies, in internal
control over compliance such that there is a reasonable possibility that a 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. We considered the deficiencies in internal control over
compliance as described in the accompanying schedule of findings as items 11-02 and 11-09 to
be material weaknesses.
A significant deficiency in internal control over compliance is a deficiency, or a 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. We considered the deficiencies in internal control over compliance described in the
accompanying schedule of findings as items 11-01 , 11-03, 11-04, 11-05, 11-06, 11-07, 11-08,
and 11-10 to be significant deficiencies.
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 items 11-11 and 11-12.
As required by the Audit Guide, immaterial findings excluded from this report have been
reported in a separate letter to your office.
The Illinois Emergency Management Agency's responses to the findings identified in our
examination are described in the accompanying schedule of findings. We did not examine the
Illinois Emergency Management Agency'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 ofcontents 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 information on the
Schedule of Releases and Expenditures from Governor's Disaster Relief Fund, and Service
Efforts and Accomplishments on which we did not perform any procedures. However, we do
not express an opinion on the supplementary information.
9
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.
& . (!_, . c;. ~ ?
Chicago, Illinois U
March 21 , 2012
C!o. L L. 'f'
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF FINDINGS
FOR THE TWO YEARS ENDED JUNE 30, 2011
CURRENT FINDINGS - STATE COMPLIANCE
11-01. Finding (Incorrect GAAP Reporting)
The Illinois Emergency Management Agency (Agency) did not provide the auditors or the Office
of the State Comptroller (Comptroller) with complete and accurate Interfund Activity-Grantor
Agency (SCO-568) forms. The Agency prepares SCO-568 forms for seven funds and during our
review, we noted the following:
 In one fund, the Catalog of Federal Domestic Assistance (CFDA) numbers for two
programs were not correctly identified. The expenditures for these programs totaled
$104,000.
 In one fund, the Agency incorrectly reported the transaction type code as “R” instead of “P”
for one transaction amounting to $29,000. This transaction was considered a third party
reimbursement and not internal reimbursement. Further, the CFDA number for this
transaction was not reported.
Additionally, the GAAP forms and related Schedule of Expenditures of Federal Awards (SEFA)
were not presented to the auditors in a timely manner. Auditors received the Grant/Contract
Analysis (SCO-563) forms and the related SEFA two months after scheduled deadlines. Also,
errors were noted during our review of the SEFA in which the expenditures and subrecipient
amounts did not agree with the reported information on the SCO-563 forms. These errors were
subsequently corrected by the Agency.
The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the Agency to establish
and maintain a system, or systems, of internal fiscal and administrative controls, which shall
provide assurance that revenues, expenditures, and transfers of assets, resources, or funds
applicable to operations are properly recorded and accounted for to permit the preparation of
accounts and reliable financial and statistical reports and to maintain accountability over the
State’s resources. Effective internal controls should include a process that financial reports are
accurately and timely completed.
Statewide Accounting Management System (SAMS) (Procedure 27.20.68) states that data
collected on the SCO-568 form assists in the preparation of the SEFA for the primary
government portion of the State of Illinois Reporting Entity in accordance with the Federal
Single Audit Act. Therefore, information reported on the SCO-568 Form should be complete
and accurate.
10
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF FINDINGS
FOR THE TWO YEARS ENDED JUNE 30, 2011
CURRENT FINDINGS - STATE COMPLIANCE (CONTINUED)
11-01. Finding (Incorrect GAAP Reporting) (Continued)
Agency management stated inaccurate information on the forms was due to oversight. The
$29,000 transaction identified in the second bullet indicated the transaction type code was an “R”
instead of a “P.” This transaction was a Court of Claims transaction automatically entered on the
IEMA SCO-568 as a result of Court of Claims’ entry on their SCO-567. Neither the Agency nor
Public Safety Shared Services Center (PSSSC) have the authority to change this information.
Discussions were held between all entities and the Court of Claims, along with the Comptroller
decided to leave the transaction type code as an “R.” As the expenditure was an allowable
federal expenditure, the Agency correctly recorded the activity as a Due To (in the SCO-568
Column) on the SCO-563, as though the SCO-568 reported the activity type as “P.” Since the
payment to Court of Claims will occur during fiscal year 2012, the expenditure will be reported
on the fiscal year 2012 SEFA. Additionally, some GAAP forms and the SEFA were not
submitted timely due to lack of staffing in fiscal area and the development of the PSSSC.
Failure to implement appropriate internal controls and provide timely and accurate financial
information to the Comptroller increases the risk that the Statewide Financial Statements and the
Schedule of Expenditures of Federal Awards will not be fairly stated. (Finding Code No. 11-01,
09-01 and 07-01)
Recommendation
We recommend the Agency comply with SAMS procedures to ensure accurate financial
information is reported to the Comptroller. Further, we recommend that the Agency review its
current process for the preparation and review of the SCO-563 and SCO-568 forms and allocate
resources necessary to ensure a thorough review and timely submission of information to the
Comptroller.
Agency Response
The Agency accepts this finding. The Agency and PSSSC will continue to work together to
enhance the process and the timeliness of GAAP reporting.
11
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF FINDINGS
FOR THE TWO YEARS ENDED JUNE 30, 2011
CURRENT FINDINGS - STATE COMPLIANCE (CONTINUED)
11-02. Finding (Untimely Reconciliation of Agency Records to the Comptroller’s
Monthly Reports)
The Illinois Emergency Management Agency (Agency) did not perform timely reconciliations of
Agency records to the Office of the State Comptroller (Comptroller) records. We noted the
following reconciliations were not performed timely or not at all:
 The Agency did not perform a reconciliation between cash receipts collected by the
Agency and the Comptroller’s Monthly Revenue Report (SB04) for nine funds requiring
SB04 reconciliations by the Agency, during fiscal year 2010. During fiscal year 2011,
the reconciliations for these funds were performed by the Agency 1 to 270 days late. In
addition, the reconciliation for one fund had reconciling items outstanding for 60 to 300
days. The amounts ranged between $2 and $6,012. Statement Accounting Management
Systems (SAMS) (Procedure 25.40.20) requires each State agency to perform monthly a
reconciliation of receipt account balances maintained by the agency with the statewide
receipt account records maintained by the Comptroller’s Office. Additionally, the
Agency should notify the Comptroller’s Office of any irreconcilable differences so that
the necessary corrective action can be taken. Reconciling items should be adjusted
promptly to ensure accurate records and correct financial reporting.
 The Agency did not perform a reconciliation between the Agency’s cash balance and the
Comptroller’s Monthly Cash Report (SB05) for 13 funds requiring SB05 reconciliation
by the Agency, during fiscal year 2010. During fiscal year 2011, the reconciliations for
these funds were performed by the Agency 1 to 340 days late. In addition,
reconciliations for 2 of 13 (15%) funds were not performed for 11 months, and a
reconciliation for one fund was not dated, thus timeliness of reconciliation could not be
determined. SAMS (Procedure 09.40.30) requires each State agency, only if transactions
are maintained on an accounting system other than the SAMS system, to reconcile the
ending balance of available cash per the agency’s records with the ending balance of
available cash per the Statewide Accounting Management System maintained by the
Comptroller’s Office on a monthly and timely basis to ensure the early detection and
correction of errors. The Agency utilizes an accounting software package other than the
SAMS system.
The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the Agency to establish
and maintain a system, or systems, of internal fiscal and administrative controls, which shall
provide assurance that revenues, expenditures, and transfers of assets, resources, or funds
applicable to operations are properly recorded and accounted for to permit the preparation of
accounts and reliable financial and statistical reports and to maintain accountability over the
12
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF FINDINGS
FOR THE TWO YEARS ENDED JUNE 30, 2011
CURRENT FINDINGS - STATE COMPLIANCE (CONTINUED)
11-02. Finding (Untimely Reconciliation of Agency Records to the Comptroller’s
Monthly Reports) (Continued)
State’s resources. Effective internal controls should include a process to ensure that timely
reconciliations are performed.
Agency management stated due to lack of staffing in the fiscal area, which was partially due to
the development of the Public Safety Shared Services Center, these reconciliations were not
completed.
Timely performance of monthly reconciliations to Comptroller Reports is important to detect and
correct any errors and ensure accurate financial reporting. (Finding Code No. 11-02, 09-02, 07-
02 and 05-03)
Recommendation
We recommend the Agency comply with statute and SAMS and perform monthly reconciliations
in a timely manner.
Agency Response
The Agency accepts this finding. The position responsible for completing the reconciliations
was hired in February 2011. Prior to this hire, there was no one to complete the reconciliations.
The Agency then had another retirement in the fiscal area, which placed other fiscal operation
processes in a higher priority than the reconciliations. In November 2011, the Agency was able
to hire a staff member to replace the retired employee’s position. The staff member is now
trained and the reconciliations are now being completed.
13
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF FINDINGS
FOR THE TWO YEARS ENDED JUNE 30, 2011
CURRENT FINDINGS - STATE COMPLIANCE (CONTINUED)
11-03. Finding (Inadequate Segregation of Duties)
The Illinois Emergency Management Agency (Agency) lacked the proper segregation of duties
in requisitioning, receiving and storing of equipment and commodities.
During our review of internal controls, we noted the receiving area for electronic data processing
equipment and automobiles is centralized. However, there are no central receiving areas for
items related to other expenditures. In other bureaus, the department or individual that ordered
the item is responsible for receiving the item. The same individual within a department or grant
program area approves a requisition or contract, orders the goods, signs as receiver of the goods
and approves the bill for payment. Equipment expenditures during fiscal year 2011 and 2010
were $415,889 and $816,193, respectively. Contractual services expenditures during fiscal year
2011 and 2010 were $1,922,638 and $2,150,723, respectively, and commodities expenditures
during fiscal year 2011 and 2010 were $232,426 and $287,192, respectively.
The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires all State agencies to
establish and maintain a system, or systems, of internal fiscal and administrative controls, which
shall provide assurance that funds, property, and other assets and resources are safeguarded
against waste, loss, unauthorized use, and misappropriation. Additionally, good internal control
procedures dictate the Agency adequately segregate duties, thereby ensuring proper safeguarding
of commodities and equipment. Further, proper segregation of duties would assist in the
prevention of improper expenditures.
Agency management stated the Agency is currently reviewing procedures at all locations to
identify weaknesses and make changes when necessary to strengthen its internal controls.
Failure to adequately segregate duties could lead to losses from errors or irregularities that could
occur and not be discovered in the normal course of employees carrying out their assigned
duties. (Finding Code No. 11-03 and 09-03)
Recommendation
We recommend that the Agency revise its policies and practices to ensure proper segregation of
duties in requisitioning, receiving and storing of equipment and commodities.
14
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF FINDINGS
FOR THE TWO YEARS ENDED JUNE 30, 2011
CURRENT FINDINGS - STATE COMPLIANCE (CONTINUED)
11-03. Finding (Inadequate Segregation of Duties) (Continued)
Agency Response
The Agency accepts this finding. Due to the consolidation of staff and the development of the
Public Safety Shared Services Center, the Agency lost adequate staffing to ensure segregation of
duties. The Agency has begun working to strengthen its internal controls. Agency management
are working to align the required segregation of duties throughout the Agency.
15
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF FINDINGS
FOR THE TWO YEARS ENDED JUNE 30, 2011
CURRENT FINDINGS - STATE COMPLIANCE (CONTINUED)
11-04. Finding (Inadequate Segregation of Duties)
The Illinois Emergency Management Agency (Agency) lacked the proper segregation of duties
in the processing of receipts, receivables, and revenues.
During our review of internal controls, we noted that the Agency lacked the proper segregation of
duties in the processing of receipts, billings and receivables. Cash receipts for fiscal year 2011 and
2010 totaled $196,716,729 and $179,867,376, respectively. Billing disputes could be investigated
by the same individual participating in the billing process. The same individual may receive and
stamp checks, make deposits into the State Treasury, approve Receipt Deposit Transmittal forms,
and make any adjustments required to Agency books upon reconciliations to Office of the State
Comptroller records. The individual involved in the billing duties is also responsible for maintaining
and reporting of accounts receivable balances. Billing disputes could be investigated by the same
individual participating in the billing process.
The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires that all State agencies
shall establish and maintain a system, or systems, of internal fiscal and administrative controls,
which shall provide assurance that revenues, expenditures, and transfers of assets, resources, or
funds applicable to operations are properly recorded and accounted for to permit the preparation
of the accounts and reliable financial and statistical reports and to maintain accountability over
the State’s resources. Additionally, good internal control procedures dictate the Agency
adequately segregate duties, thereby ensuring proper safeguarding of revenues and resources.
Agency management stated due to the consolidation of services under Public Safety Shared
Services Center, the Agency was left with only one staff to perform duties. Due to the staffing
limitations and budget constraints, the Agency has had difficulty obtaining staff to ensure
adequate segregation of duties.
Failure to maintain segregation of duties could lead to losses from errors or irregularities that
could occur and not be discovered in the normal course of employees carrying out their assigned
duties. (Finding Code No. 11-04 and 09-04)
Recommendation
We recommend that the Agency revise its policies and practices to ensure proper segregation of
duties in the processing of receipts, receivables and revenues.
16
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF FINDINGS
FOR THE TWO YEARS ENDED JUNE 30, 2011
CURRENT FINDINGS - STATE COMPLIANCE (CONTINUED)
11-04. Finding (Inadequate Segregation of Duties) (Continued)
Agency Response
The Agency accepts this finding. IEMA is in the process of hiring one staff member to address
this issue. We are in the beginning stages.
17
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF FINDINGS
FOR THE TWO YEARS ENDED JUNE 30, 2011
CURRENT FINDINGS - STATE COMPLIANCE (CONTINUED)
11-05. Finding (Voucher Processing Errors)
The Illinois Emergency Management Agency (Agency) did not maintain adequate controls over
voucher payment processing and payment of certain expenditures timely.
During our review of 285 voucher payments for Contractual Services, Travel, Commodities,
Printing, Equipment, Telecommunications, Electronic Data Processing, Operation of Automotive
Equipment, Grant Expenditures, Lump Sum, and Lapse Period expenditures, we noted the
following:
 Thirty four vouchers totaling $380,468 were approved for payment 2 to 225 days late.
 Fifty vouchers totaling $402,543 were paid 1 to 328 days late. Interest charges for eight
of 50 vouchers were paid; however, errors were noted in the computation of interest
payments resulting in underpayment of interest by $745. In addition, the Agency did not
approve for payment vendor interest charges totaling $2,622 on 42 of 50 vouchers where
interest charges were required to be automatically calculated and paid by the Agency. In
these instances, the invoices were not paid by the Office of the State Comptroller
(Comptroller) within 60 days of receipt.
 Forty vouchers totaling $375,124 were not stamped received by the Agency. In these
cases, invoice date was used to determine timely payment.
 Payments for three vouchers totaling $23,350 were not supported by vendor’s invoices,
official receipts or not supported at all.
 One voucher amounting to $6,900 did not agree with the warrant obtained from the
Comptroller amounting to $4,869. The difference amounted to $2,031 and the payment
pertained to the annual calibration of a test equipment.
 Accounts payable payment forms for three invoices totaling $2,918,218 were not signed
by the Agency representative.
 Payments for four vouchers totaling $433,501 were not recorded in the proper fiscal year.
 Payment for one voucher amounting to $190 pertained to a duplicate travel
reimbursement.
18
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF FINDINGS
FOR THE TWO YEARS ENDED JUNE 30, 2011
CURRENT FINDINGS - STATE COMPLIANCE (CONTINUED)
11-05. Finding (Voucher Processing Errors) (Continued)
Statewide Accounting Management System (SAMS) (Procedure 17.10.30) states that the primary
system control associated with the vouchering process is known as pre-audit. All vouchers and
schedules are first pre-audited at the agency level. An examination is to be performed by the
agency head or designated individual for the purpose of determining the legality and propriety of
the proposed transaction. The voucher should be properly approved and the payment should be
evidenced by supporting documentation.
The Illinois Administrative Code (74 Ill. Adm. Code 900.70) requires the Agency to review each
vendor’s invoice and either deny the bill in whole or in part, ask for more information necessary
to review the bill; or approve the voucher in whole or in part, within 30 days after the receipt of
the bill. In addition, the State Prompt Payment Act (30 ILCS 540/3-2) requires State agencies to
determine whether interest is due and to automatically pay the interest to the appropriate vendor
when payment is not issued within 60 days after receipt of a proper bill. The Agency is
responsible for paying interest amounting to $50 or more to the appropriate vendor. Effective
July 1, 2010, Public Act 96-959 requires interest less than $50 shall not be paid but shall be
accrued until all interest due the vendor for all similar warrants exceeds $50, at which time the
accrued interest shall be payable and interest will begin accruing again, except that interest
accrued as of the end of the fiscal year that does not exceed $50 shall be payable at that time.
Amounts due for interest should be measured and paid in accordance with the law that was in
effect on the day the State of Illinois issued payment.
The Illinois Administrative Code (74 Ill. Adm. Code 900.30) requires the Agency to maintain
written or electronic records reflecting the date or dates on which the proper bill was received
and approval for payment of the bill was made.
The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the Agency to establish
and maintain a system, or systems, of internal fiscal and administrative controls, which shall
provide assurance that revenues, expenditures, and transfers of assets, resources, or funds
applicable to operations are properly recorded and accounted for to permit the preparation of
accounts and reliable financial and statistical reports and to maintain accountability over the
State’s resources. Effective internal controls should include a process to ensure that expenditure
vouchers are processed accurately and paid timely.
Agency management stated these exceptions occurred due to the deconsolidation of Fiscal Office
functions within the Agency. Error in computing vendor interest charges was due to Public
Safety Shared Services Center (PSSSC) utilizing the wrong date received. The PSSSC was
utilizing the date they received the bill and not when the Agency received the bill.
19
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF FINDINGS
FOR THE TWO YEARS ENDED JUNE 30, 2011
CURRENT FINDINGS - STATE COMPLIANCE (CONTINUED)
11-05. Finding (Voucher Processing Errors) (Continued)
Late approval of vouchers, failure to approve payment of required interest, and inadequate
documentation of invoice receipt and voucher payment date result in noncompliance with the
Illinois Administrative Code and State Prompt Payment Act. Untimely payments and errors in
computation of interest charges can result in vendors being unwilling to do business with the
State. Lack of approvals and documentation may lead to incorrect payments resulting in a loss
of State funds. (Finding Code No. 11-05 and 09-05)
Recommendation
We recommend the Agency strengthen its controls over voucher processing to ensure accuracy
of vouchers and payments, documentation of invoice receipt and voucher payment date, and
timely approval of vouchers, including accurate interest as required. In addition, we recommend
the Agency recoup its duplicate travel payment.
Agency Response
The Agency accepts this finding. The Agency has begun working to consolidate these functions
under the Chief Fiscal Officer and provide for increased internal controls and management over
vouchering processes.
The PSSSC utilized the date the invoice was received at the PSSSC Accounts Payable since no
received date was stamped on the invoice by the Agency. The PSSSC will work with the
Agency to ensure that each invoice has an Agency received date.
20
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF FINDINGS
FOR THE TWO YEARS ENDED JUNE 30, 2011
CURRENT FINDINGS - STATE COMPLIANCE (CONTINUED)
11-06. Finding (Inadequate Contracting Procedures)
The Illinois Emergency Management Agency (Agency) has not established adequate internal
controls over contracts to ensure they were filed with the Office of the State Comptroller
(Comptroller) on a timely basis and were properly executed prior to performance of services.
During our review of 23 contractual agreements, we noted the following:
 Nine (39%) contracts, totaling $227,478, were filed to the Comptroller 2 to 225 days late.
 Two (9%) contracts, totaling $43,044, were executed subsequent to contract start dates.
These contracts were executed 41 to 50 days after the beginning of the contract start date.
The Illinois Procurement Code (Code) (30 ILCS 500/20-80) and the Statewide Accounting
Management System (SAMS) (Procedure 15.10.40) requires State agencies to file contracts
exceeding $10,000 ($5,000 for professional and artistic contracts) with the Comptroller within 15
days of execution. In addition, the Code (30 ILCS 500/20-80 (d)) states no voucher shall be
submitted to the Comptroller for a warrant to be drawn for the payment of money on account of any
contract unless the contract is reduced to writing before the services are performed and filed with
the Comptroller.
The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the Agency to establish
and maintain a system, or systems, of internal fiscal and administrative controls, which shall
provide assurance that funds, property and other assets be safeguarded against waste, loss,
unauthorized use, and misappropriation. Effective internal controls should include procedures to
ensure contracts be fully executed prior to commencement and signed and dated by both parties.
Agency management stated contracts were not usually filed within 15 days due to the current
contract review process in place between the Agency and the Public Safety Shared Services Center
(PSSSC). Management also stated untimely execution of contracts was due to oversight.
Failure to file the contracts with the Comptroller on a timely basis results in noncompliance with
State statutes and regulations. In addition, failure to fully execute a contract prior to
commencement of services leaves the Agency vulnerable to unnecessary liabilities and potential
legal issues. (Finding Code No. 11-06 and 09-06)
21
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF FINDINGS
FOR THE TWO YEARS ENDED JUNE 30, 2011
CURRENT FINDINGS - STATE COMPLIANCE (CONTINUED)
11-06. Finding (Inadequate Contracting Procedures) (Continued)
Recommendation
We recommend the Agency review its process to ensure all contracts are filed with the Comptroller
per State statutes and related guidelines. Further, we recommend the Agency establish appropriate
procedures to ensure all contracts are executed prior to the start of the services.
Agency Response
The Agency accepts this finding. The Agency has begun working to consolidate these functions
under the Chief Fiscal Officer and provide for increased internal controls and management over
contracting processes. In addition, IEMA also hired an Agency Procurement Officer in
December 2011, which has added additional internal controls to address these issues.
The PSSSC will continue to work with the Agency to obtain the required documentation to file
the contract with the Comptroller in a timely manner.
22
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF FINDINGS
FOR THE TWO YEARS ENDED JUNE 30, 2011
CURRENT FINDINGS - STATE COMPLIANCE (CONTINUED)
11-07. Finding (Inadequate Internal Controls Over Cash Receipts and Refunds)
The Illinois Emergency Management Agency (Agency) did not have adequate controls over
receipts and refunds.
During our review of 60 receipts and 16 refunds for fiscal years 2010 and 2011, totaling
$53,871,082, we noted the following:
 Timeliness of deposit could not be determined for 50 (83%) receipts and 16 (100%)
refunds tested because the Agency does not maintain documentation of the date receipts
and refunds were received. Generally, checks are received in the mailroom, routed to
various departments and finally forwarded to the Fiscal Department wherein checks are
date stamped. Thus, for the purpose of determining timeliness of deposit, check date was
used as check receipt date. Our detailed testing indicated that checks totaling
$11,476,544 were deposited 2 to 165 days after the date of the check.
 One Receipt Deposit Transmittal (RDT), amounting to $2,049,338, did not include
original signature of the authorized Agency official.
 Nine RDTs, totaling $38,941,538, did not include a list of instrument type codes.
The Statewide Accounting Management System (SAMS) (Procedure 25.20.10) provides
instructions for the completion of RDTs and Exhibit 25.50.10-A lists source codes assigned to
each agency. In addition, original signature of the authorized Agency official is required in each
RDT. In all cases, except deposits of interest income by the State Treasurer, a list of instrument
types and numbers must either be cited on the transmittal or on an attached list.
The State Officers and Employees Money Disposition Act (Act) (30 ILCS 230/2(a)) requires
each State agency to deposit into the State Treasury individual receipts or refunds exceeding
$10,000 in the same day received, an accumulation of receipts of $10,000 or more within 24
hours, receipts valued between $500 and $10,000 within 48 hours, and cumulative receipts
valued up to $500 on the next first or fifteenth day of the month after receipt. This Act also
requires each State agency to keep a detailed itemized account of money received, including the
date of receipt.
The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the Agency to establish
and maintain a system, or systems, of internal fiscal and administrative controls, which shall
provide assurance that funds, property and other assets be safeguarded against waste, loss,
23
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF FINDINGS
FOR THE TWO YEARS ENDED JUNE 30, 2011
CURRENT FINDINGS - STATE COMPLIANCE (CONTINUED)
11-07. Finding (Inadequate Internal Controls Over Cash Receipts and Refunds)
(Continued)
unauthorized use, and misappropriation. Effective internal controls should include procedures to
ensure adequate documentation of actual check receipt dates and checks are timely deposited.
Agency management stated RDT forms were recently altered to include CFDA numbers and
during this transition, the instrument type code was inadvertently left off. Additionally,
management stated they did not require Mailroom to date stamp checks when received since
these checks were routed to various departments. Many times payments were received without
remittance information and it was necessary to research whether the payment was actually
intended for one of the Agency’s programs prior to the proper application of such payment. This
was why receipts were not deposited within the required time frames. Further, management
stated the original signature of the Agency official for one RDT was missing due to oversight.
Failure to implement adequate internal controls over money received and its reporting increases
the risk that errors and irregularities could occur and not be detected. In addition, failure to
deposit collections on a timely manner may result in lost interest revenue and increases the risk
of misappropriation of funds. (Finding Code No. 11-07 and 09-07)
Recommendation
We recommend the Agency strengthen its controls over cash receipts and refunds by ensuring all
checks received are recorded in a control log or date stamped as they are received and submitting
complete and accurate RDTs to the Office of the State Comptroller in a timely manner. Deposits
should also be made on a timely basis to maximize interest earned.
Agency Response
The Agency accepts this finding. The Agency has begun working to strengthen its internal
controls. This includes identifying ways to ensure deposits are completed in a timely fashion.
24
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF FINDINGS
FOR THE TWO YEARS ENDED JUNE 30, 2011
CURRENT FINDINGS - STATE COMPLIANCE (CONTINUED)
11-08. Finding (Inadequate Controls Over Property and Equipment Records)
The Illinois Emergency Management Agency (Agency) did not have adequate controls over its
property and equipment and related records.
In performing our tests of 80 equipment items for fiscal years 2010 and 2011, we noted the
following:
 One (1%) item, amounting to $3,687, was transferred to surplus but was still included on
the property listing.
 Four (5%) items, totaling $78,071, were located at sites other than the location listed on
the property control records.
 One (1%) item, amounting to $2,339, was included on the property listing but was
determined to be lost.
 Fifteen (19%) items, totaling $472,700, were not found on the list of equipment
submitted by the Agency to the Department of Central Management Services (DCMS).
We also noted the Certification of Inventory for fiscal years 2010 and 2011 submitted to DCMS
were inaccurate. The following errors were noted:
 Amount of inventory per FY 2010 Certification of Inventory totaled $48,080,778, while
amount of inventory per Agency’s detailed listing totaled $41,995,542. The difference
amounted to $6,085,236.
 Amount of inventory per FY 2011 Certification of Inventory and per Agency’s detailed
listing totaled $188,140,581. Through further examination of Agency’s master list of
inventory, it was determined that the correct inventory total should be $49,997,493, thus
total inventory was overstated by $138,143,088.
During our review of Agency’s Report of State Property (C-15) for fiscal years 2010 and 2011,
we noted the following:
 Total amount of equipment deletions and transfers for 3rd and 4th quarter of C-15 reports
for fiscal years 2010 and 2011 did not agree with Agency’s detailed inventory record. A
net difference of $779 was noted.
25
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF FINDINGS
FOR THE TWO YEARS ENDED JUNE 30, 2011
CURRENT FINDINGS - STATE COMPLIANCE (CONTINUED)
11-08. Finding (Inadequate Controls Over Property and Equipment Records)
(Continued)
 Transfers from Capital Development Board (CDB) during the 4th quarter of fiscal year
2010 and 1st quarter of fiscal year 2011, totaling $9,370 and $35,793, respectively were
erroneously reflected in the C-15 report as equipment additions instead of building and
building improvement additions.
DCMS Property Control Rules (44 Ill. Admin Code 5010.400) requires all changes in equipment
records be made within 30 days. The State Property Control Act (30 ILCS 605/4) requires
responsible officers at each State agency to be accountable for the supervision, control, and
inventory of all property under their jurisdiction to ensure the proper accounting and
safeguarding of State assets. This Act further requires the Agency’s reporting responsibilities to
DCMS.
The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the Agency to establish
and maintain a system, or systems, of internal fiscal and administrative controls, which shall
provide assurance that funds, property and other assets be safeguarded against waste, loss,
unauthorized use, and misappropriation. Effective internal controls should include a process to
ensure all State properties are safeguarded and properly recorded.
Agency management stated the Public Safety Shared Services Center (PSSSC) enters inventory
data into the Agency’s inventory system. Due to the inventory process being deconsolidated
within the Agency and also the additional steps of involving the PSSSC, errors were noted on the
inventory records. In addition, discrepancies noted on the inventory certifications were due to
wrong formulas utilized during the creation of the report.
Inaccurate property reporting reduces the reliability of the Agency’s capital asset information
and results in incorrect accounting information that could cause unnecessary equipment
expenditures and inaccurate financial reporting of the State. (Finding Code No. 11-08 and 09-
08)
Recommendation
We recommend the Agency adhere to the requirements of the State Property Control Act and
review procedures to ensure that the property and equipment records are properly maintained,
and accurately reported to DCMS and the Office of the State Comptroller.
26
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF FINDINGS
FOR THE TWO YEARS ENDED JUNE 30, 2011
CURRENT FINDINGS - STATE COMPLIANCE (CONTINUED)
11-08. Finding (Inadequate Controls Over Property and Equipment Records)
(Continued)
Agency Response
The Agency accepts this finding. The Agency accepts and realizes that they have some
additional risk due to the transfer of inventory personnel to the PSSSC but they continue to work
to improve the process. In addition, the formulas have now been corrected to ensure the
accuracy of the annual inventory certifications.
The PSSSC will continue to work closely with the Agency to ensure accuracy and timeliness of
reporting.
27
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF FINDINGS
FOR THE TWO YEARS ENDED JUNE 30, 2011
CURRENT FINDINGS - STATE COMPLIANCE (CONTINUED)
11-09. Finding (Noncompliance with the Fiscal Control and Internal Auditing Act)
The Illinois Emergency Management Agency (Agency) did not ensure that its internal auditing
program fully complied with the Fiscal Control and Internal Auditing Act (FCIAA).
In fiscal year 2010, the internal audit function of the Agency remained at the Department of
Central Management System’s Illinois Office of Internal Audit (IOIA). The IOIA conducted
internal audits for all State agencies under the Governor, pursuant to Executive Order 2003-10.
During fiscal year 2010, the IOIA completed and issued a report for one grant program audit for the
Agency. Through further examination of the Agency’s fiscal controls, we noted the Agency did not
perform an evaluation of its internal fiscal and administrative controls and failed to submit a
certification report to the Office of the Auditor General for fiscal year 2010. In addition, the
Agency’s internal auditing program did not include the two-year audit plan identifying audits
scheduled for the pending fiscal year.
Beginning fiscal year 2011, Public Act 96-0795 eliminated the consolidation of internal auditors
created by Executive Order 2003-10 and transferred the internal auditors back to its designated State
agency. In March 2011, the Agency hired its Chief Internal Auditor who completed and issued a
report for a new electronic data processing system related to grants management at the end of the
fiscal year. Therefore, no audits relating to internal and administrative controls for public funds
received or funds held in trust were completed by the Agency during the last two years.
The Fiscal Control and Internal Auditing Act (Act) (30 ILCS 10/et seq.) requires that the chief
executive officer of each designated State agency ensure that the internal auditing program
includes a two-year plan and audits of major systems of internal and administrative control
conducted on a periodic basis so that all major systems are reviewed at least once every two
years. The audits must include testing of the obligation, expenditure, receipt, and use of public
funds of the State and of funds held in trust to determine whether those activities are in
accordance with applicable laws and regulations. The Act also requires all State agencies to
establish and maintain a system, or systems, of internal fiscal and administrative controls and the
chief executive officer of each State agency to conduct an evaluation of these controls and file a
certification regarding the evaluation with the Auditor General by May 1st of each year.
Under the Statewide Accounting Management System (SAMS) (Procedure 02.50.30), the chief
executive officer “is responsible for the establishment and maintenance of the control system
within his/her agency. This responsibility includes ensuring that the control system is
documented and evaluated, and on the basis of that evaluation, certifying annually the status of
the agency’s control system.”
28
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF FINDINGS
FOR THE TWO YEARS ENDED JUNE 30, 2011
CURRENT FINDINGS - STATE COMPLIANCE (CONTINUED)
11-09. Finding (Noncompliance with the Fiscal Control and Internal Auditing Act)
(Continued)
Agency management stated the Chief Internal Audit position was filled during the last quarter of
fiscal year 2011. Failure to submit the FCIAA certification was due to the change in fiscal staff in
fiscal year 2010.
The major areas of internal control must be audited timely to maintain an effective internal
control system. Failure to perform regular audits of major systems of internal and administrative
controls may result in weaknesses in internal control not timely detected. An evaluation and
certification of the Agency’s internal controls is necessary to ensure assets are safeguarded,
accounting data is reliable, operations are efficient and that the Agency is in compliance with
established policies, laws, regulations and contracts. In addition, failure to submit required
certification to the Office of the Auditor General results in noncompliance with SAMS and the
Fiscal Control and Internal Auditing Act. (Finding Code No. 11-09)
Recommendation
We recommend the Agency complete internal audits of its major systems of internal accounting
and administrative controls as required by the Act. Further, the Agency should perform timely
evaluation of its systems of internal fiscal and administrative controls and file annual
certification with the Auditor General as required by SAMS and FCIAA.
Agency Response
The Agency accepts this finding. The Agency has developed an adequate internal control review
process that ensures timely completion of the annual FCIAA certification.
In March 2011, the Agency hired a Chief Internal Auditor who has developed an adequate audit
program to address the required reviews defined by FCIAA. In addition, an internal audit trainee
has also been hired to address auditing needs.
29
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF FINDINGS
FOR THE TWO YEARS ENDED JUNE 30, 2011
CURRENT FINDINGS - STATE COMPLIANCE (CONTINUED)
11-10. Finding (Inadequate Documentation for Reporting to Local Emergency
Planning Committees)
The Illinois Emergency Management Agency (Agency) did not have adequate documentation to
ensure all incidents of a release of hazardous materials reported to the State Emergency
Response Commission (SERC) were then reported to the appropriate Local Emergency Planning
Committee (LEPC).
During our review of the notification sent to LEPC, the Agency was unable to provide evidence
that 14 of the 25 (56%) incident reports, sampled by auditors, were sent to the appropriate LEPC.
The Illinois Emergency Planning and Community Right to Know Act (430 ILCS 100/10 (b))
states that notice required under this Section shall be given immediately after the release by the
owner or operator of the facility (by such means as telephone, radio or in person) to the
community emergency coordinator designated by the LEPC for any area likely to be affected by
the release and to the SERC of any State likely to be affected by the release. The SERC shall
submit any such notification report to the appropriate LEPC.
The current process of reporting is as follows:
1. Report comes in to the Dispatch Center, where they take the report information.
2. Completed report is sent to Illinois Environment Protection Agency, any other applicable
State Agencies, and the IEMA Regional Coordinator.
3. The Regional Coordinator forwards a copy of the report to the applicable LEPC.
The problem is the time delay between the Regional Coordinator receiving the report and then
sending the report out to the proper LEPC. The delay can be quite significant if the Regional
Coordinator is out of the office for training, meetings, or responding to disasters within the State.
The Coordinators may be away from the office for days, or even weeks, and by that time, the
information is no longer critical.
Agency management stated the documentation of the notification of incidents could not always
be retrieved even though the Agency had verbally and/or emailed the LEPC.
Failure to ensure all incidents reported to the SERC are reported to the appropriate LEPC could
result in noncompliance with this mandate. (Finding Code Nos. 11-10 and 09-13)
30
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF FINDINGS
FOR THE TWO YEARS ENDED JUNE 30, 2011
CURRENT FINDINGS - STATE COMPLIANCE (CONTINUED)
11-10. Finding (Inadequate Documentation for Reporting to Local Emergency
Planning Committees) (Continued)
Recommendation
We recommend the agency comply with the Illinois Emergency Planning and Community Right
to Know Act by ensuring and documenting that all incidents reported to the SERC are reported
to the appropriate LEPC.
Agency Response
The Agency accepts this finding. The Agency is working on adequately documenting the
notifications.
31
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF FINDINGS
FOR THE TWO YEARS ENDED JUNE 30, 2011
CURRENT FINDINGS - STATE COMPLIANCE (CONTINUED)
11-11. Finding (Noncompliance with Nuclear Safety Law of 2004)
The Illinois Emergency Management Agency (Agency) did not comply with the Nuclear Safety
Law of 2004 by failing to conduct a study on the use of nuclear power or on nuclear safety,
formulating the State’s general nuclear policy, and publicizing the findings of all studies.
The Nuclear Safety Law of 2004 (20 ILCS 3310/75) requires the Agency, in cooperation with the
Department of Natural Resources (DNR), to study (i) the impact and cost of nuclear power and
compare these to the impact and cost of alternative sources of energy, (ii) the potential effects on
the public health and safety of all radioactive emissions from nuclear power plants, and (iii) all
other factors that bear on the use of nuclear power or on nuclear safety. In addition, the Agency
shall formulate a general nuclear policy for the State based on the findings of the study and
publicize the findings of all studies and make the publications reasonably available to the public.
Agency management stated the Agency does not have the board expertise or staff to conduct these
studies and formulate a general nuclear policy for the State.
Failure to conduct the study on the use of nuclear power or on nuclear safety results in
noncompliance with the mandate. (Finding Code No. 11-11)
Recommendation
We recommend the Agency comply with the Nuclear Safety Law of 2004 by conducting a study
on the use of nuclear power or on nuclear safety. If the Agency believes that the statutory
mandate is not applicable to the Agency, then it should seek legislative remedy to the statutory
requirement.
Agency Response
The Agency accepts this finding. Even though the statutory mandate states IEMA and the DNR
should conduct this study, IEMA is not qualified to conduct the studies and suggests that the
mandate be eliminated. Per Senate resolution 101(95th GA) the Illinois Nuclear Power Issues
Task Force should be the appropriate state entity to review. IEMA is exploring whether to pursue
legislation to eliminate this language under the Nuclear Safety Law statute or to conduct a
feasibility study to determine if obtaining outside contractors would be appropriate.
32
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF FINDINGS
FOR THE TWO YEARS ENDED JUNE 30, 2011
CURRENT FINDINGS - STATE COMPLIANCE (CONTINUED)
11-12. Finding (Employee Performance Evaluations Not Completed Timely)
The Illinois Emergency Management Agency (Agency) did not conduct employee performance
evaluations in accordance with the Illinois Administrative Code and Agency policies.
During our review of personnel files of 40 employees for fiscal years 2010 and 2011, we noted
the following:
 One (3%) employee did not have a performance evaluation in FY 2010.
 Ten (25%) employees did not have a performance evaluation in FY 2011.
 Five (13%) performance evaluations reviewed for FY10 were not timely submitted.
Performance evaluations were submitted 7 to 57 days late.
 Ten (25%) performance evaluations reviewed for FY11 were not timely submitted.
Performance evaluations were submitted 24 to 110 days late.
The Illinois Administrative Code (80 Ill. Admin. Code 302.270(d)) requires that, for a 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
Agency's personnel manual requires the Agency to complete performance evaluations for newly
appointed employees upon completion of the first probationary period (3 months) and fifteen
days prior to the completion of the final probationary period (6 months). Performance
evaluations are due once a year thereafter on the first day of the month in which the employee's
anniversary date falls.
Agency management stated due to staffing limitations and budget constraints, Bureau Chiefs and
Managers have taken more operational function duties. Because of this, certain managerial
functions are being performed at a later date.
Employee performance evaluations are a systematic and uniform approach used for the
development of employees and communication of performance expectations. The evaluation
measures actual work performance against the performance criteria established at the beginning
of the appraisal period. Without timely completion of an employee performance evaluation, the
employee would not be provided with formal feedback or assessment of his or her performance,
and areas for improvements and current year’s performance goals and objectives may not be
identified and communicated in a timely manner. Furthermore, employee performance
33
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF FINDINGS
FOR THE TWO YEARS ENDED JUNE 30, 2011
CURRENT FINDINGS - STATE COMPLIANCE (CONTINUED)
11-12. Finding (Employee Performance Evaluations Not Completed Timely)
(Continued)
evaluations serve as a foundation for salary adjustments, promotions, demotions, discharges,
layoff, recall, or reinstatement decisions. (Finding Code No. 11-12 and 09-16)
Recommendation
We recommended the Agency comply with the Illinois Administrative Code and Agency policies
by completing annual performance evaluations in a timely manner.
Agency Response
The Agency accepts this finding. IEMA Management is working to ensure performance
evaluations are completed in a timely manner. For some of the individuals identified in the
auditor’s finding, their evaluations may have been late due to not having a direct supervisor for a
period of time.
34
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF PRIOR FINDINGS NOT REPEATED
FOR THE TWO YEARS ENDED JUNE 30, 2011
A. Failure to Monitor Submission of Emergency Operation Plans
During the prior examination, the Illinois Emergency Management Agency (Agency) did not
ensure that each Agency’s Region Coordinator monitored the timely submission of complete
and accurate Emergency Operation Plans (EOPs) by their respective Emergency Services and
Disaster Agencies (ESDAs). (Finding Code No. 09-09)
During the current examination, our sample testing identified one instance in which the Agency
did not follow its policies and procedures for monitoring the timely submission of the EOPs
submitted by ESDAs, which is addressed in the Immaterial Letter.
B. Failure to Prepare Required Financial Reports
During the prior examination, the Illinois Emergency Management Agency (Agency) did not
prepare the required financial reports for the Low-Level Radioactive Waste Facility Closure,
Post-Closure Care and Compensation Fund. (Finding Code No. 09-10)
During the current examination, the Agency prepared the required financial reports timely and
submitted to all parties required.
C. Noncompliance with Radiation Protection Act of 1990
During the prior examination, the Radiologic Technologist Accreditation Advisory Board
(Advisory Board) was not comprised of the required number of members and most board
members have served in excess of the term allowed by law. (Finding Code No. 09-11)
During the current examination, the Advisory Board was composed of 13 members appointed
by the Governor and the board members have served for the term allowed by law, except for
one, which is addressed in the Immaterial Letter.
D. Lack of Adequate Documentation Regarding Disaster Recovery
During the prior examination, the Illinois Emergency Management Agency (Agency) lacked
documentation relating to the planning and testing of its applications and data. (Finding
Code No. 09-14)
Since the prior review, the Agency has made significant improvements within its
contingency planning. A contingency plan was drafted in May 2011 and subsequently
approved in September 2011. Although a tabletop walkthrough of the plan was performed in
June 2011, a comprehensive recovery test using backup resources has yet to be performed.
35
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF PRIOR FINDINGS NOT REPEATED
FOR THE TWO YEARS ENDED JUNE 30, 2011
E. Failure to Develop an Informational and Technical Assistance Program
During the prior examination, the Illinois Emergency Management Agency (Agency) did not
develop an informational and technical assistance program as required by the Illinois
Chemical Safety Act. (Finding Code No. 09-12)
During the current examination, the Agency developed a program that provides information and
technical assistance relating to emergency preparedness.
F. Noncompliance With Illinois Human Rights Act
During the prior examination, the Illinois Emergency Management Agency (Agency) did not
comply with the Illinois Human Rights Act by ensuring all employees receive training on
sexual harassment. (Finding Code No. 09-15)
During the current examination, our sample testing indicated that Agency employees completed
the required ethics and sexual harassment training.
G. Exclusion of Conference Fees on the Agency Fee Imposition Report
During the prior examination, the Illinois Emergency Management Agency (Agency) did not
did not include conference fees on its Agency Fee Imposition Reports. (Finding Code No.
09-17)
During the current examination, the Agency did not receive conference fees and other fees
collected were reported on the Agency Fee Imposition Reports.
36
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
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 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 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
Schedule of Releases and Expenditures from Governor’s Disaster Relief Fund
(not examined)
 Analysis of Operations
Agency Functions and Planning Program
Average Number of Employees
Emergency Purchases
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 Schedule of Releases and Expenditures from Governor’s Disaster Relief
Fund 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.
37
Federal Pass-Through
CFDA Entity Identifying
Number Number 2011 2010 2011 2010
US DEPARTMENT OF TRANSPORTATION
Interagency Hazardous Materials Public Sector
Training and Planning Grants 20.703 $ 738 $ 5 26 $ 664 $ 5 26
TOTAL US DEPARTMENT OF TRANSPORTATION $ 738 $ 5 26 $ 664 $ 5 26
US DEPARTMENT OF COMMERCE
Public Safety Interoperable
Communications Grant Program 11.555 $ 19,304 $ 6 ,409 $ 19,104 $ 6 ,324
TOTAL US DEPARTMENT OF COMMERCE $ 19,304 $ 6 ,409 $ 19,104 $ 6 ,324
US ENVIRONMENTAL PROTECTION AGENCY
State Indoor Radon Grants 66.032 $ 173 $ 2 83 $ 111 $ 7 4
TOTAL US ENVIRONMENTAL PROTECTION AGENCY $ 173 $ 2 83 $ 111 $ 74
US DEPARTMENT OF HOMELAND SECURITY
Non-Profit Security Program 97.008 $ 1,154 $ 2 ,703 $ 1,153 $ 2 ,702
Hazardous Materials Assistance Program 97.021 - (2) - -
Flood Mitigation Assistance Program 97.029 433 - 433 -
Disaster Grants - Public Assistance
(Presidentially Declared Disasters) 97.036 25,921 2 7,231 23,694 2 6,977
Hazard Mitigation Grants 97.039 4,860 3 28 4,818 2 44
Emergency Management Performance Grants 97.042 12,892 8 ,783 3,991 2 ,171
Pre-Disaster Mitigation 97.047 228 8 17 228 8 17
Emergency Operations Center 97.052 1,038 1 ,469 1,038 1 ,469
Interoperable Emergency Communications 97.055 1,060 4 60 1,060 4 58
Homeland Security Grant Program 97.067 80,543 8 3,790 79,217 8 2,830
Rail and Transit Security Grant Program 97.075 15,239 2 ,848 15,239 2 ,848
Buffer Zone Protection Program (BZPP) 97.078 1,370 2 ,791 1,370 2 ,791
Earthquake Consortium 97.082 18 6 - -
Severe Repetitive Loss Program 97.110 58 - 58 -
Regional Catastrophic Preparedness Grant Program (RCPGP) 97.111 1,745 2 82 1,745 2 82
TOTAL US DEPARTMENT OF HOMELAND SECURITY $ 146,559 $ 1 31,506 $ 134,044 $ 1 23,589
Federal Grantor/Pass-Through Grantor/ Federal Expenditures to Subrecipients
Program Title/State Grant Title
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE TWO YEARS ENDED JUNE 30, 2011
(Expressed in Thousands)
Amount Provided
The accompanying notes are an integral part of this schedule.
38
Federal Pass-Through
CFDA Entity Identifying
Number Number 2011 2010 2011 2010
Federal Grantor/Pass-Through Grantor/ Federal Expenditures to Subrecipients
Program Title/State Grant Title
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE TWO YEARS ENDED JUNE 30, 2011
(Expressed in Thousands)
Amount Provided
US DEPARTMENT OF ENERGY
Transport of Transuranic Wastes to the Waste Isolation Pilot
Plant: States and Tribal Concerns, Proposed Solutions
Passed-Through The Council of State Government
Midwestern Radioactive Materials 81.106 CSG/RM-IL-05-01 $ 20 $ 53 $ - $ -
TOTAL US DEPARTMENT OF ENERGY $ 20 $ 53 $ - $ -
TOTAL EXPENDITURES OF FEDERAL AWARDS $166,794 $ 1 38,777 $153,923 $ 130,513
The accompanying notes are an integral part of this schedule.
39
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE TWO YEARS ENDED JUNE 30, 2011
Note 1. Basis of Presentation
This accompanying Schedule of Expenditures of Federal Awards includes the federal award
grants of the Illinois Emergency Management Agency (Agency) and is presented on the cash
basis of accounting. The information in this schedule is presented in accordance with the
requirements of OMB Circular A-133, Audits of States, Local Governments, and Non-Profit
Organizations. Therefore, some amounts presented in this schedule may differ from amounts
presented in, or used in the preparation of, the State of Illinois statewide basic financial
statements.
Note 2. Description of Certain Federal Award Programs
The following is a brief description of certain programs included in the Schedule of Expenditures
of Federal Awards:
Department of Homeland Security
The Agency accounted for the revenues and expenditures incurred in the administration of all
major U.S. Department of Homeland Security awards in the General Revenue Fund (001),
Nuclear Civil Protection Planning Fund (484), Federal Aid Disaster Fund (491), Federal Civil
Preparedness Administrative Fund (497), and Emergency Management Preparedness Fund (526).
Disaster Grants - Public Assistance (CFDA No. 97.036)
The Agency accounts for the administration of the Disaster Grants - Public Assistance program
funded by the U.S. Department of Homeland Security in the Federal Aid Disaster Fund (491).
The program provides direct financial and other assistance to local governmental units in
responding to and recovering from federally declared disasters. The Agency typically passes the
matching requirement for this program to the local level.
Emergency Management Performance Grants (CFDA No. 97.042)
The Agency accounts for the administration of the Emergency Management Performance Grants,
funded at 50 percent by the U.S. Department of Homeland Security, in the Emergency
Management Preparedness Fund (526). The Agency accounts for multiple portions of the
program, each with a specific purpose.
40
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE TWO YEARS ENDED JUNE 30, 2011
Note 2. Description of Certain Federal Award Programs (Continued)
Emergency Management Performance Grants (CFDA No. 97.042) (Continued)
One portion of the program provides funding for the general maintenance of State planning,
preparedness and training activities, and administrative support for other programs included in
the cooperative agreement with the U.S. Department of Homeland Security.
The Agency accounts for another portion of the program which provides funding for direct
financial assistance to local emergency services and disaster agencies. The Agency typically
passes the matching requirements for this portion of the State and local assistance program to the
local level.
The Agency accounts for the administration of a further portion of this program which provides
emergency management training and other assistance to local emergency services and disaster
agencies in planning, preparing and responding to nuclear hazards in their area.
Homeland Security Grant Program (CFDA No. 97.067)
The Agency accounts for the administration of the Homeland Security Grant Program funded by
the U.S. Department of Homeland Security in the Federal Civil Preparedness Administrative
Fund (497). The Homeland Security Grant Program is comprised of four separate programs:
State Homeland Security Program, Urban Areas Security Initiative, Citizen Corps Program, and
Metropolitan Medical Response System. The program provides assistance to the State Homeland
Security Program to enhance the capability of State and local units of government to prevent,
deter, respond to, and recover from incidents of terrorism.
Rail and Transit Security Grant Program (CFDA No. 97.075)
The Agency accounts for the administration of the Rail and Transit Security Grant Program
funded by the U.S. Department of Homeland Security in the Federal Civil Preparedness
Administrative Fund (497). The Rail and Transit Security Grant Program’s purpose is to create
sustainable programs for the protection of critical bus, rail, and ferry system infrastructure from
terrorism, with special emphasis on the use of explosives and non-conventional threats which
would result in major loss of life and severe disruption. Funds may be used for planning,
organizational activities, equipment acquisitions, training, exercises, management and
administrative activities, and other costs the Secretary deems appropriate to support the
objectives of the program.
41
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE TWO YEARS ENDED JUNE 30, 2011
Note 2. Description of Certain Federal Award Programs (Continued)
Department of Commerce
The Agency accounted for the revenues and expenditures incurred in the administration of the
U.S. Department of Commerce award in the federal Civil Preparedness Administrative Fund
(497).
Public Safety Interoperable Communications Grant Program (CFDA No. 11.555)
The Agency accounts for the administration of the Public Safety Interoperable Communications
Grant Program (PSIC) funded by the U.S. Department of Commerce in the Federal Civil
Preparedness Administrative Fund (497). The PSIC is provided to the Agency to assist public
safety agencies in the acquisition of, deployment of, or training for the use of interoperable
communications systems that can utilize reallocated public safety spectrum for radio
communications.
Note 3. Awards Administered by Other State Agencies
The Illinois Department of Transportation and the Illinois State Police assist with the preparation
for any terrorist type event that may occur within the State. The Illinois State Police receives
funds for the Law Enforcement Terrorism Prevention Program for the prevention of terrorist
attacks. The Agency works in conjunction with the Illinois State Police in planning, organizing
and training exercises, and in purchasing of equipment, as related to the identification and
prevention of terrorist attacks. The Agency takes possession of all funds and voucher
reimbursements to other agencies.
42
Appropriations
(Net of Transfers)
Expenditures
Through
June 30, 2011
Approximate
Lapse Period
Expenditures
July 1, 2011
Through
August 31, 2011
Approximate
Total Expenditures
Fourteen Months
Ended
August 31, 2011
Approximate
Balances Lapsed
Public Act 096-0956
APPROPRIATED FUNDS
GENERAL REVENUE FUND - 001
Lump sum
Operational expenses, awards, grants, and
permanent improvements $ 256,200 $ 69,590 $ 49,658 $ 119,248 $ 136,952
Operational expenses 2,925,200 2,503,261 278,066 2,781,327 143,873
Governor's discretionary appropriation 17,271,000 15,788,849 1,360,329 17,149,178 121,822
Subtotal Fund - 001 $ 20,452,400 $ 18,361,700 $ 1,688,053 $ 20,049,753 $ 402,647
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF APPROPRIATIONS, EXPENDITURES, AND LAPSED BALANCES
FISCAL YEAR ENDED JUNE 30, 2011
43
Appropriations
(Net of Transfers)
Expenditures
Through
June 30, 2011
Approximate
Lapse Period
Expenditures
July 1, 2011
Through
August 31, 2011
Approximate
Total Expenditures
Fourteen Months
Ended
August 31, 2011
Approximate
Balances Lapsed
Public Act 096-0956
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF APPROPRIATIONS, EXPENDITURES, AND LAPSED BALANCES
FISCAL YEAR ENDED JUNE 30, 2011
APPROPRIATED FUNDS
RADIATION PROTECTION FUND - 067
Personal services $ 3,090,500 $ 3,086,271 $ 276 $ 3,086,547 $ 3,953
State contributions to State employees'
retirement system 927,500 914,299 77 914,376 13,124
State contributions to social security 231,500 229,417 21 229,438 2,062
Group insurance 544,300 542,468 - 542,468 1,832
Contractual services 297,500 140,182 33,688 173,870 123,630
Travel 104,900 57,985 3,521 61,506 43,394
Commodities 14,000 2,423 3,036 5,459 8,541
Printing 19,000 - 239 239 18,761
Equipment 21,000 5,097 - 5,097 15,903
Electronic data processing 24,300 14,260 9,944 24,204 96
Telecommunication services 55,700 19,149 9,617 28,766 26,934
Operation of automotive equipment 8,900 32 - 32 8,868
Lump sum
Local responder training 373,500 756 149,846 150,602 222,898
Licensing facilities 1,350,500 715,692 145,662 861,354 489,146
Recovery and remediation 145,500 - - - 145,500
Cost related to environmental cleanup of
the Ottawa Radiation Areas Superfund 320,000 2,364 - 2,364 317,636
Cost and expenses related to or in support
of a public safety shared service center 180,000 174,816 - 174,816 5,184
Awards and grants
Reimburse to governmental units for
assistance in radiological emergencies 89,400 - - - 89,400
Refunds 89,400 7,214 1,672 8,886 80,514
Subtotal Fund - 067 $ 7,887,400 $ 5,912,425 $ 357,599 $ 6,270,024 $ 1,617,376
44
Appropriations
(Net of Transfers)
Expenditures
Through
June 30, 2011
Approximate
Lapse Period
Expenditures
July 1, 2011
Through
August 31, 2011
Approximate
Total Expenditures
Fourteen Months
Ended
August 31, 2011
Approximate
Balances Lapsed
Public Act 096-0956
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF APPROPRIATIONS, EXPENDITURES, AND LAPSED BALANCES
FISCAL YEAR ENDED JUNE 30, 2011
APPROPRIATED FUNDS
EMERGENCY PLANNING AND TRAINING FUND - 173
Lump sum
Activities as a result of the Illinois
Emergency Planning and Community
Right to Know Act $ 145,500 $ - $ - $ - $ 145,500
Subtotal Fund - 173 $ 145,500 $ - $ - $ - $ 145,500
INDOOR RADON MITIGATION FUND - 191
Lump sum
Federally funded State indoor radon
abatement program $ 1,250,000 $ 153,833 $ 46,233 $ 200,066 $ 1,049,934
Subtotal Fund - 191 $ 1,250,000 $ 153,833 $ 46,233 $ 200,066 $ 1,049,934
45
Appropriations
(Net of Transfers)
Expenditures
Through
June 30, 2011
Approximate
Lapse Period
Expenditures
July 1, 2011
Through
August 31, 2011
Approximate
Total Expenditures
Fourteen Months
Ended
August 31, 2011
Approximate
Balances Lapsed
Public Act 096-0956
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF APPROPRIATIONS, EXPENDITURES, AND LAPSED BALANCES
FISCAL YEAR ENDED JUNE 30, 2011
APPROPRIATED FUNDS
NUCLEAR CIVIL PROTECTION PLANNING FUND - 484
Lump sum
Flood mitigation assistance $ 5,000,000 $ 572,495 $ - $ 572,495 $ 4,427,505
Federal projects 500,000 - - - 500,000
Subtotal Fund - 484 $ 5,500,000 $ 572,495 $ - $ 572,495 $ 4,927,505
FEDERAL AID DISASTER FUND - 491
Lump sum
Federal disaster relief program $ 1,000,000 $ 4,285 $ 72,769 $ 77,054 $ 922,946
Hazard mitigation program 1,000,000 62 468 530 999,470
Awards and grants
Federal disaster declarations 50,000,000 24,000,295 10,474,178 34,474,473 15,525,527
Hazard mitigation disaster relief 40,000,000 4,720,547 196,629 4,917,176 35,082,824
Subtotal Fund - 491 $ 92,000,000 $ 28,725,189 $ 10,744,044 $ 39,469,233 $ 52,530,767
46
Appropriations
(Net of Transfers)
Expenditures
Through
June 30, 2011
Approximate
Lapse Period
Expenditures
July 1, 2011
Through
August 31, 2011
Approximate
Total Expenditures
Fourteen Months
Ended
August 31, 2011
Approximate
Balances Lapsed
Public Act 096-0956
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF APPROPRIATIONS, EXPENDITURES, AND LAPSED BALANCES
FISCAL YEAR ENDED JUNE 30, 2011
APPROPRIATED FUNDS
FEDERAL CIVIL PREPAREDNESS ADMINISTRATIVE FUND - 497
Lump sum
Training and education $ 3,291,000 $ 554,373 $ 169,222 $ 723,595 $ 2,567,405
Terrorism preparedness and training cost 434,800,000 105,352,361 11,298,018 116,650,379 318,149,621
Subtotal Fund - 497 $ 438,091,000 $ 105,906,734 $ 11,467,240 $ 117,373,974 $ 320,717,026
EMERGENCY MANAGEMENT PREPAREDNESS FUND - 526
Lump sum
Emergency management preparedness program $ 23,500,000 $ 9,123,473 $ 1,079,837 $ 10,203,310 $ 13,296,690
Cost and expenses related to or in support
of a public safety shared service center 100,000 - - - 100,000
Subtotal Fund - 526 $ 23,600,000 $ 9,123,473 $ 1,079,837 $ 10,203,310 $ 13,396,690
SEPTEMBER 11TH FUND - 588
Lump sum
Grants, contracts, and administration $ 100,000 $ 53,406 $ 46,232 $ 99,638 $ 362
Subtotal Fund - 588 $ 100,000 $ 53,406 $ 46,232 $ 99,638 $ 362
47
Appropriations
(Net of Transfers)
Expenditures
Through
June 30, 2011
Approximate
Lapse Period
Expenditures
July 1, 2011
Through
August 31, 2011
Approximate
Total Expenditures
Fourteen Months
Ended
August 31, 2011
Approximate
Balances Lapsed
Public Act 096-0956
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF APPROPRIATIONS, EXPENDITURES, AND LAPSED BALANCES
FISCAL YEAR ENDED JUNE 30, 2011
APPROPRIATED FUNDS
NUCLEAR SAFETY EMERGENCY PREPAREDNESS FUND - 796
Personal services $ 9,550,300 $ 8,764,854 $ 276,929 $ 9,041,783 $ 508,517
State contributions to State employees'
retirement system 2,889,400 2,573,765 77,607 2,651,372 238,028
State contributions to social security 693,800 645,552 20,709 666,261 27,539
Group insurance 1,742,000 1,656,238 41,399 1,697,637 44,363
Contractual services 2,114,100 1,257,226 488,952 1,746,178 367,922
Travel 212,200 99,800 13,729 113,529 98,671
Commodities 356,300 155,460 71,508 226,968 129,332
Printing 16,300 162 - 162 16,138
Equipment 895,200 171,633 239,159 410,792 484,408
Electronic data processing 346,100 76,944 189,625 266,569 79,531
Telecommunication services 910,700 356,171 258,286 614,457 296,243
Operation of automotive equipment 138,800 114,100 5,969 120,069 18,731
Lump sum
Training and travel expenses 97,000 - 11 11 96,989
Cost and expenses related to or in support 650,000 550,697 35,254 585,951 64,049
of a public safety shared service center
Awards and grants
Compensation to local governments for
expenses attributable to implementation
and maintenance of plans and programs 650,000 476,020 36,496 512,516 137,484
Subtotal Fund - 796 $ 21,262,200 $ 16,898,622 $ 1,755,633 $ 18,654,255 $ 2,607,945
48
Appropriations
(Net of Transfers)
Expenditures
Through
June 30, 2011
Approximate
Lapse Period
Expenditures
July 1, 2011
Through
August 31, 2011
Approximate
Total Expenditures
Fourteen Months
Ended
August 31, 2011
Approximate
Balances Lapsed
Public Act 096-0956
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF APPROPRIATIONS, EXPENDITURES, AND LAPSED BALANCES
FISCAL YEAR ENDED JUNE 30, 2011
APPROPRIATED FUNDS
SHEFFIELD FEBRUARY 1982 AGREED ORDER FUND - 882
Lump sum
Care, maintenance, monitoring, testing,
remediation, and insurance of the low-level
radioactive waste disposal site $ 215,000 $ 151,209 $ 5,854 $ 157,063 $ 57,937
Subtotal Fund - 882 $ 215,000 $ 151,209 $ 5,854 $ 157,063 $ 57,937
RADIOACTIVE WASTE FACILITY DEVELOPMENT AND OPERATION FUND - 942
Awards and grants
Cost of establishing low-level radioactive
waste disposal facility $ 393,769 $ 370,392 $ 4,090 $ 374,482 $ 19,287
Refunds for overpayments made by low-level
waste generators 4,900 - 50 50 4,850
Subtotal Fund - 942 $ 398,669 $ 370,392 $ 4,140 $ 374,532 $ 24,137
TOTAL APPROPRIATED FUNDS $ 610,902,169 $ 186,229,478 $ 27,194,865 $ 213,424,343 $ 397,477,826
49
Appropriations
(Net of Transfers)
Expenditures
Through
June 30, 2011
Approximate
Lapse Period
Expenditures
July 1, 2011
Through
August 31, 2011
Approximate
Total Expenditures
Fourteen Months
Ended
August 31, 2011
Approximate
Balances Lapsed
Public Act 096-0956
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF APPROPRIATIONS, EXPENDITURES, AND LAPSED BALANCES
FISCAL YEAR ENDED JUNE 30, 2011
NON-APPROPRIATED FUNDS
Federal Civil Preparedness Administrative
Fund - 497 $ - $ 216,091 $ - $ 216,091 $ -
Emergency Management Preparedness
Fund - 526 - 1,019,425 - 1,019,425 -
IEMA State Projects Fund - 688 - 15,553 - 15,553 -
TOTAL NON-APPROPRIATED FUNDS $ - $ 1,251,069 $ - $ 1,251,069 $ -
GRAND TOTAL - ALL FUNDS $ 610,902,169 $ 187,480,547 $ 27,194,865 $ 214,675,412 $ 397,477,826
Notes:
(a)
(b) Appropriation transfers were approved by the Governor and the Comptroller.
(c) Expenditure amounts are vouchers approved for payment by the Agency and submitted to the State Comptroller for payment to vendors.
(d) Approximate lapse period expenditures do not include interest payments approved for payment by the Agency and submitted to the Comptroller
for payment after August.
The information reflected in this schedule was taken from Agency's records and reconciled to the State Comptroller's records.
50
Appropriations
(Net of
Transfers)
Expenditures
Through
June 30, 2010
Lapse Period
Expenditures
July 1, 2010 Through
August 31, 2010
Total
Expenditures
Fourteen Months
Ended
August 31, 2010 Balances Lapsed
Public Act 096-0042
APPROPRIATED FUNDS
GENERAL REVENUE FUND - 001
Personal services $ 2,123,200 $ 1,852,572 $ 93,139 $ 1,945,711 $ 177,489
State contributions for social security 162,500 137,208 6,911 144,119 18,381
Lump sum
Operational expenses, awards, grants, and
permanent improvements 106,200 38,560 15,403 53,963 52,237
Operational expenses 1,368,500 950,357 216,321 1,166,678 201,822
Disaster relief cost 267,500 78,171 80,000 158,171 109,329
Subtotal Fund - 001 $ 4,027,900 $ 3,056,868 $ 411,774 $ 3,468,642 $ 559,258
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF APPROPRIATIONS, EXPENDITURES, AND LAPSE BALANCES
FISCAL YEAR JUNE 30, 2010
51
Appropriations
(Net of
Transfers)
Expenditures
Through
June 30, 2010
Lapse Period
Expenditures
July 1, 2010 Through
August 31, 2010
Total
Expenditures
Fourteen Months
Ended
August 31, 2010 Balances Lapsed
Public Act 096-0042
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF APPROPRIATIONS, EXPENDITURES, AND LAPSE BALANCES
FISCAL YEAR JUNE 30, 2010
APPROPRIATED FUNDS
RADIATION PROTECTION FUND - 067
Personal services $ 2,926,600 $ 2,641,036 $ 114,627 $ 2,755,663 $ 170,937
State contributions to State employees'
retirement system 830,500 751,036 32,614 783,650 46,850
State contributions to social security 223,900 195,014 8,555 203,569 20,331
Group insurance 527,100 446,988 19,106 466,094 61,006
Contractual services 297,500 129,891 56,606 186,497 111,003
Travel 104,900 78,106 6,720 84,826 20,074
Commodities 14,000 2,916 343 3,259 10,741
Printing 31,000 3,294 4 3,298 27,702
Equipment 46,000 4,676 30,462 35,138 10,862
Electronic data processing 24,300 21,598 - 21,598 2,702
Telecommunication services 55,700 24,243 8,033 32,276 23,424
Operation of automotive equipment 8,900 40 - 40 8,860
Lump sum
Local responder training 373,450 7,940 - 7,940 365,510
Licensing facilities 1,350,462 600,845 122,640 723,485 626,977
Recovery and remediation 145,500 1,268 1,499 2,767 142,733
Cost related to environmental cleanup of
the Ottawa Radiation Areas Superfund 316,220 265,482 - 265,482 50,738
Cost and expenses related to or in support
of a public safety shared service center 180,000 137,424 7,550 144,974 35,026
Awards and grants
Reimburse to governmental units for
assistance in radiological emergencies 89,400 - - - 89,400
Refunds 89,400 12,113 675 12,788 76,612
Subtotal Fund - 067 $ 7,634,832 $ 5,323,910 $ 409,434 $ 5,733,344 $ 1,901,488
52
Appropriations
(Net of
Transfers)
Expenditures
Through
June 30, 2010
Lapse Period
Expenditures
July 1, 2010 Through
August 31, 2010
Total
Expenditures
Fourteen Months
Ended
August 31, 2010 Balances Lapsed
Public Act 096-0042
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF APPROPRIATIONS, EXPENDITURES, AND LAPSE BALANCES
FISCAL YEAR JUNE 30, 2010
APPROPRIATED FUNDS
EMERGENCY PLANNING AND TRAINING FUND - 173
Lump sum
Activities as a result of the Illinois
Emergency Planning and Community
Right to Know Act $ 145,500 $ 67 $ - $ 67 $ 145,433
Subtotal Fund - 173 $ 145,500 $ 67 $ - $ 67 $ 145,433
INDOOR RADON MITIGATION FUND - 191
Lump sum
Federally funded State indoor radon
abatement program $ 1,250,000 $ 65,693 $ 19,506 $ 85,199 $ 1,164,801
Subtotal Fund - 191 $ 1,250,000 $ 65,693 $ 19,506 $ 85,199 $ 1,164,801
53
Appropriations
(Net of
Transfers)
Expenditures
Through
June 30, 2010
Lapse Period
Expenditures
July 1, 2010 Through
August 31, 2010
Total
Expenditures
Fourteen Months
Ended
August 31, 2010 Balances Lapsed
Public Act 096-0042
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF APPROPRIATIONS, EXPENDITURES, AND LAPSE BALANCES
FISCAL YEAR JUNE 30, 2010
APPROPRIATED FUNDS
NUCLEAR CIVIL PROTECTION PLANNING FUND - 484
Lump sum
Flood mitigation assistance $ 5,000,000 $ 800,624 $ 146,928 $ 947,552 $ 4,052,448
Federal projects 500,000 - - - 500,000
Subtotal Fund - 484 $ 5,500,000 $ 800,624 $ 146,928 $ 947,552 $ 4,552,448
FEDERAL AID DISASTER FUND - 491
Lump sum
Federal disaster relief program $ 1,000,000 $ 97,159 $ 69,653 $ 166,812 $ 833,188
Hazard mitigation program 1,000,000 75,112 3,697 78,809 921,191
Awards and grants
Federal disaster declarations 50,000,000 26,600,909 1,086,669 27,687,578 22,312,422
Hazard mitigation disaster relief 40,000,000 252,565 121,833 374,398 39,625,602
Subtotal Fund - 491 $ 92,000,000 $ 27,025,745 $ 1,281,852 $ 28,307,597 $ 63,692,403
54
Appropriations
(Net of
Transfers)
Expenditures
Through
June 30, 2010
Lapse Period
Expenditures
July 1, 2010 Through
August 31, 2010
Total
Expenditures
Fourteen Months
Ended
August 31, 2010 Balances Lapsed
Public Act 096-0042
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF APPROPRIATIONS, EXPENDITURES, AND LAPSE BALANCES
FISCAL YEAR JUNE 30, 2010
APPROPRIATED FUNDS
FEDERAL CIVIL PREPAREDNESS ADMINISTRATIVE FUND - 497
Lump sum
Training and education $ 2,991,000 $ 492,956 $ 169,961 $ 662,917 $ 2,328,083
Terrorism preparedness and training cost 434,800,000 94,896,629 21,817,014 116,713,643 318,086,357
Subtotal Fund - 497 $ 437,791,000 $ 95,389,585 $ 21,986,975 $ 117,376,560 $ 320,414,440
EMERGENCY MANAGEMENT PREPAREDNESS FUND - 526
Lump sum
Emergency management preparedness program $ 18,000,000 $ 7,363,691 $ 3,776,451 $ 11,140,142 $ 6,859,858
Cost and expenses related to or in support
of a public safety shared service center 100,000 18,663 - 18,663 81,337
Subtotal Fund - 526 $ 18,100,000 $ 7,382,354 $ 3,776,451 $ 11,158,805 $ 6,941,195
SEPTEMBER 11TH FUND - 588
Lump sum
Grants, contracts, and administration $ 97,000 $ 69,730 $ 22,609 $ 92,339 $ 4,661
Subtotal Fund - 588 $ 97,000 $ 69,730 $ 22,609 $ 92,339 $ 4,661
55
Appropriations
(Net of
Transfers)
Expenditures
Through
June 30, 2010
Lapse Period
Expenditures
July 1, 2010 Through
August 31, 2010
Total
Expenditures
Fourteen Months
Ended
August 31, 2010 Balances Lapsed
Public Act 096-0042
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF APPROPRIATIONS, EXPENDITURES, AND LAPSE BALANCES
FISCAL YEAR JUNE 30, 2010
APPROPRIATED FUNDS
NUCLEAR SAFETY EMERGENCY PREPAREDNESS FUND - 796
Personal services $ 9,703,800 $ 8,312,297 $ 356,547 $ 8,668,844 $ 1,034,956
State contributions to State employees'
retirement system 2,753,900 2,363,861 101,319 2,465,180 288,720
State contributions to social security 743,700 617,648 26,568 644,216 99,484
Group insurance 1,910,800 1,473,170 56,327 1,529,497 381,303
Contractual services 2,336,100 1,364,924 599,303 1,964,227 371,873
Travel 212,200 129,181 17,192 146,373 65,827
Commodities 356,300 130,789 153,145 283,934 72,366
Printing 16,300 427 759 1,186 15,114
Equipment 996,200 205,774 575,281 781,055 215,145
Electronic data processing 446,100 238,439 139,391 377,830 68,270
Telecommunication services 1,010,700 579,234 162,508 741,742 268,958
Operation of automotive equipment 138,800 82,899 42,565 125,464 13,336
Lump sum
Training and travel expenses 97,000 - - - 97,000
Cost and expenses related to or in support
of a public safety shared service center 558,372 541,212 537 541,749 16,623
Awards and grants
Compensation to local governments for
expenses attributable to implementation
and maintenance of plans and programs 650,000 497,218 97,495 594,713 55,287
Subtotal Fund - 796 $ 21,930,272 $ 16,537,073 $ 2,328,937 $ 18,866,010 $ 3,064,262
56
Appropriations
(Net of
Transfers)
Expenditures
Through
June 30, 2010
Lapse Period
Expenditures
July 1, 2010 Through
August 31, 2010
Total
Expenditures
Fourteen Months
Ended
August 31, 2010 Balances Lapsed
Public Act 096-0042
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF APPROPRIATIONS, EXPENDITURES, AND LAPSE BALANCES
FISCAL YEAR JUNE 30, 2010
APPROPRIATED FUNDS
SHEFFIELD FEBRUARY 1982 AGREED ORDER FUND - 882
Lump sum
Care, maintenance, monitoring, testing,
remediation, and insurance of the low-level
radioactive waste disposal site $ 215,000 $ 138,033 $ 10,209 $ 148,242 $ 66,758
Subtotal Fund - 882 $ 215,000 $ 138,033 $ 10,209 $ 148,242 $ 66,758
RADIOACTIVE WASTE FACILITY DEVELOPMENT AND OPERATION FUND - 942
Awards and grants
Cost of establishing low-level radioactive
waste disposal facility $ 583,940 $ 324,389 $ 13,044 $ 337,433 $ 246,507
Refunds for overpayments made by low-level
waste generators 4,900 - - - 4,900
Subtotal Fund - 942 $ 588,840 $ 324,389 $ 13,044 $ 337,433 $ 251,407
TOTAL APPROPRIATED FUNDS $ 589,280,344 $ 156,114,071 $ 30,407,719 $ 186,521,790 $ 402,758,554
57
Appropriations
(Net of
Transfers)
Expenditures
Through
June 30, 2010
Lapse Period
Expenditures
July 1, 2010 Through
August 31, 2010
Total
Expenditures
Fourteen Months
Ended
August 31, 2010 Balances Lapsed
Public Act 096-0042
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF APPROPRIATIONS, EXPENDITURES, AND LAPSE BALANCES
FISCAL YEAR JUNE 30, 2010
NON-APPROPRIATED FUNDS
Nuclear Civil Protection Planning Fund - 484 $ - $ 29,364 $ - $ 29,364 $ -
Federal Civil Preparedness Administrative
Fund - 497 - 73,536 - 73,536 -
Emergency Management Preparedness
Fund - 526 - 25,000 - 25,000 -
IEMA State Projects Fund - 688 - 57,061 - 57,061 -
TOTAL NON-APPROPRIATED FUNDS $ - 184,961 - 184,961 $ -
GRAND TOTAL - ALL FUNDS 589,280,344 $ 156,299,032 $ 30,407,719 $ 186,706,751 402,758,554
Notes:
(a)
(b) Appropriation transfers were approved by the Governor and the Comptroller.
(c) Expenditure amounts are vouchers approved for payment by the Agency and submitted to the State Comptroller for payment to vendors.
(d) Amounts are final and include payments made after August.
The information reflected in this schedule was taken from Agency's records and reconciled to the State Comptroller's records.
58
2011 2010 2009
PA 096-0956 PA 096-0042 PA 095-0731
APPROPRIATED FUNDS
GENERAL REVENUE FUND - 001
Appropriations (Net of Transfers) $ 20,452,400 $ 4,027,900 $ 13,473,700
Expenditures
Personal services - 1,945,711 1,720,075
State contributions to State employees'
retirement system - - 362,493
State contributions to social security - 144,119 127,374
Contractual services - - 924,639
Travel - - 1,389
Commodities - - 3,226
Printing - - 11,219
Equipment - - 72,045
Electronic data processing - - 10,843
Telecommunication services - - 148,932
Operation of automotive equipment - - 52,615
Lump sum
Training and education - - 71,746
Disaster public relief - 158,171 4,785,184
ILEAS/MAAS administration - - 121,074
Cost and expenses related to or in support
of a public safety shared service center - - 301,384
Operational expenses, awards, grants,
and permanent improvements 119,248 53,963 -
Operational expenses 2,781,327 1,166,678 -
Governor's discretionary appropriation 17,149,178 - -
Awards and grants
State share of individual and household
grant programs for disaster declarations - - 2,125,335
Total Expenditures 20,049,753 3,468,642 10,839,573
Lapsed Balances $ 402,647 $ 559,258 $ 2,634,127
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES, AND LAPSED BALANCES
FISCAL YEARS ENDED JUNE 30, 2011, 2010, AND 2009
FISCAL YEAR
59
2011 2010 2009
PA 096-0956 PA 096-0042 PA 095-0731
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES, AND LAPSED BALANCES
FISCAL YEARS ENDED JUNE 30, 2011, 2010, AND 2009
FISCAL YEAR
APPROPRIATED FUNDS
RADIATION PROTECTION FUND - 067
Appropriations (Net of Transfers) $ 7,887,400 $ 7,634,832 $ 7,272,100
Expenditures
Personal services 3,086,547 2,755,663 2,875,048
State contributions to State employees'
retirement system 914,376 783,650 606,109
State contributions to social security 229,438 203,569 212,465
Group insurance 542,468 466,094 500,053
Contractual services 173,870 186,497 253,576
Travel 61,506 84,826 85,861
Commodities 5,459 3,259 4,480
Printing 239 3,298 8,164
Equipment 5,097 35,138 27,393
Electronic data processing 24,204 21,598 22,317
Telecommunication services 28,766 32,276 30,166
Operation of automotive equipment 32 40 -
Lump sum
Local responder training 150,602 7,940 89,961
Licensing facilities 861,354 723,485 731,820
Recovery and remediation - 2,767 -
Costs related to environmental cleanup of the
Ottawa Radiation Areas Superfund Project 2,364 265,482 8,108
Costs and expenses related to or in support
of a public safety shared service center 174,816 144,974 148,526
Refunds 8,886 12,788 8,367
Total Expenditures 6,270,024 5,733,344 5,612,414
Lapsed Balances $ 1,617,376 $ 1,901,488 $ 1,659,686
60
2011 2010 2009
PA 096-0956 PA 096-0042 PA 095-0731
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES, AND LAPSED BALANCES
FISCAL YEARS ENDED JUNE 30, 2011, 2010, AND 2009
FISCAL YEAR
APPROPRIATED FUNDS
EMERGENCY PLANNING AND
TRAINING FUND - 173
Appropriations (Net of Transfers) $ 145,500 $ 145,500 $ 150,000
Expenditures
Lump sum
Activities as a result of the Illinois
Emergency Planning and Community
Right to Know Act - 67 2,506
Total Expenditures - 67 2,506
Lapsed Balances $ 145,500 $ 145,433 $ 147,494
INDOOR RADON MITIGATION FUND - 191
Appropriations (Net of Transfers) $ 1,250,000 $ 1,250,000 $ 1,250,000
Expenditures
Lump sum
Federally funded State indoor radon
abatement program 200,066 85,199 574,202
Total Expenditures 200,066 85,199 574,202
Lapsed Balances $ 1,049,934 $ 1,164,801 $ 675,798
NUCLEAR CIVIL PROTECTION
PLANNING FUND - 484
Appropriations (Net of Transfers) $ 5,500,000 $ 5,500,000 $ 5,500,000
Expenditures
Lump sum
Flood mitigation assistance 572,495 947,552 466,397
Total Expenditures 572,495 947,552 466,397
Lapsed Balances $ 4,927,505 $ 4,552,448 $ 5,033,603
61
2011 2010 2009
PA 096-0956 PA 096-0042 PA 095-0731
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES, AND LAPSED BALANCES
FISCAL YEARS ENDED JUNE 30, 2011, 2010, AND 2009
FISCAL YEAR
APPROPRIATED FUNDS
FEDERAL AID DISASTER FUND - 491
Appropriations (Net of Transfers) $ 92,000,000 $ 92,000,000 $ 82,000,000
Expenditures
Lump sum
Federal disaster relief program 77,054 166,812 91,750
Hazard mitigation program 530 78,809 -
Awards and grants
Federal disaster declarations 34,474,473 27,687,578 57,987,004
Hazard mitigation disaster relief 4,917,176 374,398 3,139,517
Total Expenditures 39,469,233 28,307,597 61,218,271
Lapsed Balances $ 52,530,767 $ 63,692,403 $ 20,781,729
FEDERAL CIVIL PREPAREDNESS
ADMINISTRATIVE FUND - 497
Appropriations (Net of Transfers) $ 438,091,000 $ 437,791,000 $ 270,091,000
Expenditures
Lump sum
Training and education 723,595 662,917 709,078
Terrorism preparedness and training costs 116,650,379 116,713,643 78,132,570
Total Expenditures 117,373,974 117,376,560 78,841,648
Lapsed Balances $ 320,717,026 $ 320,414,440 $ 191,249,352
EMERGENCY MANAGEMENT
PREPAREDNESS FUND - 526
Appropriations (Net of Transfers) $ 23,600,000 $ 18,100,000 $ 14,465,000
Expenditures
Lump sum
Emergency management preparedness program 10,203,310 11,140,142 6,901,945
Costs and expenses related to or in support
of a public safety shared service center - 18,663 158,206
Total Expenditures 10,203,310 11,158,805 7,060,151
Lapsed Balances $ 13,396,690 $ 6,941,195 $ 7,404,849
62
2011 2010 2009
PA 096-0956 PA 096-0042 PA 095-0731
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES, AND LAPSED BALANCES
FISCAL YEARS ENDED JUNE 30, 2011, 2010, AND 2009
FISCAL YEAR
APPROPRIATED FUNDS
SEPTEMBER 11TH FUND - 588
Appropriations (Net of Transfers) $ 100,000 $ 97,000 $ 100,000
Expenditures
Lump sum
Grants, contracts, and administration 99,638 92,339 91,699
Total Expenditures 99,638 92,339 91,699
Lapsed Balances $ 362 $ 4,661 $ 8,301
NUCLEAR SAFETY EMERGENCY
PREPAREDNESS FUND - 796
Appropriations (Net of Transfers) $ 21,262,200 $ 21,930,272 $ 21,212,307
Expenditures
Personal services 9,041,783 8,668,844 9,131,995
State contributions to State employees'
retirement system 2,651,372 2,465,180 1,920,211
State contributions to social security 666,261 644,216 673,804
Group insurance 1,697,637 1,529,497 1,663,056
Contractual services 1,746,178 1,964,227 1,967,586
Travel 113,529 146,373 188,486
Commodities 226,968 283,934 314,650
Printing 162 1,186 13,844
Equipment 410,792 781,055 843,949
Electronic data processing 266,569 377,830 522,408
Telecommunication services 614,457 741,742 897,933
Operation of automotive equipment 120,069 125,464 137,126
Lump sum
Training and travel expense 11 - 21,492
Costs and expenses related to or in support
of a public safety shared service center 585,951 541,749 813,064
Awards and grants
Compensation to local governments for
expenses attributable to implementation
and maintenance of plans and programs 512,516 594,713 644,229
Total Expenditures 18,654,255 18,866,010 19,753,833
Lapsed Balances $ 2,607,945 $ 3,064,262 $ 1,458,474
63
2011 2010 2009
PA 096-0956 PA 096-0042 PA 095-0731
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES, AND LAPSED BALANCES
FISCAL YEARS ENDED JUNE 30, 2011, 2010, AND 2009
FISCAL YEAR
APPROPRIATED FUNDS
SHEFFIELD FEBRUARY 1982 AGREED
ORDER FUND - 882
Appropriations (Net of Transfers) $ 215,000 $ 215,000 $ 215,000
Expenditures
Lump Sum
Care, maintenance, monitoring, testing,
remediation, and insurance of the low-level
radioactive waste disposal site 157,063 148,242 87,939
Total Expenditures 157,063 148,242 87,939
Lapsed Balances $ 57,937 $ 66,758 $ 127,061
RADIOACTIVE WASTE FACILITY
DEVELOPMENT FUND - 942
Appropriations (Net of Transfers) $ 398,669 $ 588,840 $ 607,000
Expenditures
Awards and Grants
Cost of establishing low-level radioactive
waste disposal facility 374,482 337,433 372,835
Refunds for overpayments made by low-level
waste generators 50 - 450
Total Expenditures 374,532 337,433 373,285
Lapsed Balances $ 24,137 $ 251,407 $ 233,715
GRAND TOTAL, ALL APPROPRIATED FUNDS
Appropriations (Net of Transfers) $ 610,902,169 $ 589,280,344 $ 416,336,107
Total Expenditures 213,424,343 186,521,790 184,921,918
Lapsed Balances $ 397,477,826 $ 402,758,554 $ 231,414,189
64
2011 2010 2009
PA 096-0956 PA 096-0042 PA 095-0731
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES, AND LAPSED BALANCES
FISCAL YEARS ENDED JUNE 30, 2011, 2010, AND 2009
FISCAL YEAR
STATE COMPTROLLER GENERAL REVENUE FUND - 001
Expenditures
Director's salary $ 46,296 $ 109,906 $ 128,920
Assistant Director's salary 110,297 115,613 115,613
Total Expenditures $ 156,593 $ 225,519 $ 244,533
NON-APPROPRIATED FUNDS
Expenditures
Nuclear Civil Protection Planning Fund - 484 $ - $ 29,364 $ -
Federal Civil Preparedness Administrative Fund - 497 216,091 73,536 110,991
Emergency Management Preparedness Fund - 526 1,019,425 25,000 38,727
IEMA State Projects Fund - 688 15,553 57,061 102,987
GRAND TOTAL, ALL NON-APPROPRIATED FUNDS $ 1,251,069 $ 184,961 $ 252,705
(a)
State Comptroller's records.
(b) Appropriation transfers were approved by the Governor and the Comptroller.
(c) For FY 2011, expenditures and related lapsed balances do not reflect any interest payments approved for
payment by the Agency and submitted to the Comptroller for payment after August.
(d) For FY 2010, amounts are final and include interest payments made after August.
Notes:
The information reflected in this schedule was taken from Agency's records and reconciled to the
65
2011 2010
Balance at July 1 $ 48,157 $ 4 6,967
Additions
Purchases 4,203 2 ,438
Transfers from CDB 35 7 5
Transfers from other State agencies 137 2 0
4,375 2 ,533
Deductions
Deletions 944 9 88
Transfers to CMS 345 2 13
Transfers to other State agencies 56 1 42
1,345 1 ,343
Balance at June 30 $ 51,187 $ 4 8,157
Notes:
(a) Information was obtained from Agency records and reconciled to property reports submitted
to the Office of the Comptroller and the Department of Central Management Services.
(b) The beginning balance was adjusted to agree to Agency C-15 reports.
STATE OF ILLINOIS
FISCAL YEAR
ILLINOIS EMERGENCY MANAGEMENT AGENCY
SCHEDULE OF CHANGES IN STATE PROPERTY
FISCAL YEARS ENDED JUNE 30, 2011 AND 2010
(Expressed in Thousands)
66
2011 2010 2009
GENERAL REVENUE FUND - 001
Federal government $ - $ 152,779 $ 137,179
Copy fees and jury duty 12,732 1,125 2,381
Disaster relief refunds 7,839 41,688 -
Disaster relief severe storms and flood - - 3,852,510
Prior year refund 74 6,905 16,928
Prior year expenditure transfer - (9,408) -
Subtotal Fund - 001 20,645 193,089 4,008,998
RADIATION PROTECTION FUND - 067
Council of Great Lakes 14,177 53,260 47,630
Fines/penalties or violations 41,717 27,392 28,256
Industrial radiographer certification 48,500 66,000 83,250
Radiation technologist accreditation 921,474 775,650 951,355
Radioactive material license 3,465,737 3,504,698 2,179,126
Water permit 745 400 780
Reimbursement/jury duty and recoveries 56 30 -
Recovery and remediation fees 22,500 22,500 29,700
Radon licensing 131,125 127,225 65,575
Mammography installation fees 266,250 270,000 267,000
Radiation machine inspection/registration 1,806,849 1,717,418 1,685,878
Radiation image/therapeutic operation 36,450 38,800 33,850
Radiation machine services 21,300 20,700 19,900
US NRC reimbursement 28,611 - -
Radon mitigation installer tag 315,600 233,300 -
Prior year refund - - 570
Subtotal Fund - 067 7,121,091 6,857,373 5,392,870
EMERGENCY PLANNING AND TRAINING FUND - 173
Fines/penalties or violations - - 190
Subtotal Fund - 173 - - 190
COMPARATIVE SCHEDULE OF CASH RECEIPTS
FISCAL YEARS ENDED JUNE 30, 2011, 2010 AND 2009
ILLINOIS EMERGENCY MANAGEMENT AGENCY
STATE OF ILLINOIS
FISCAL YEAR
67
2011 2010 2009
COMPARATIVE SCHEDULE OF CASH RECEIPTS
FISCAL YEARS ENDED JUNE 30, 2011, 2010 AND 2009
ILLINOIS EMERGENCY MANAGEMENT AGENCY
STATE OF ILLINOIS
FISCAL YEAR
IEMA STATE PROJECTS FUND - 688
Private organization or individual - - 80
Conference fees - 63,937 57,749
Miscellaneous - 6,537 280
Subtotal Fund - 688 - 70,474 58,109
NUCLEAR SAFETY EMERGENCY PREPAREDNESS FUND - 796
Nuclear reactor annual assessment 19,334,997 19,334,997 8,457,757
Nuclear fuel storage facility 40,000 55,000 25,000
Nuclear spent fuel 160,000 104,175 216,100
Prior year refund 7,389 3,089 186
Miscellaneous 8,005 740 1,340
Subtotal Fund - 796 19,550,391 19,498,001 8,700,383
SHEFFIELD FEBRUARY 1982 AGREED ORDER FUND - 882
Prior Year Refund - 12,178 -
Subtotal Fund - 882 - 12,178 -
RADIOACTIVE WASTE FACILITY DEVELOPMENT
AND OPERATION FUND - 942
Low level waste 13 (A) (B1) 1,679,053 726,570 52,785
Jury duty - - 43
Subtotal Fund - 942 1,679,053 726,570 52,828
FEDERAL PROJECTS FUNDS
Indoor Radon Mitigation Fund - 191 210,542 282,993 403,176
Nuclear Civil Protection Planning Fund - 484 692,199 873,921 535,246
Federal Aid Disaster Fund - 491 32,698,284 29,646,292 60,021,731
Federal Civil Preparedness Administrative Fund - 497 121,698,235 112,065,895 92,643,157
Emergency Management Preparedness Fund - 526 13,046,290 9,638,883 7,993,032
Subtotal - Federal Funds 168,345,550 152,507,984 161,596,342
Total - All Funds $ 196,716,730 $ 179,865,669 $ 179,809,720
68
2011 2010 2009
GENERAL REVENUE FUND - 001
Deposits per Agency records $ 20,645 $ 193,089 $ 4,008,998
Add: Deposits in transit, beginning of year - - 25
Less: Deposits in transit, end of year - - -
Deposits per Comptroller 20,645 193,089 4,009,023
RADIATION PROTECTION FUND - 067
Deposits per Agency records 7,121,091 6,857,373 5,392,870
Add: Deposits in transit, beginning of year - - -
Less: Deposits in transit, end of year - - -
Deposits per Comptroller 7,121,091 6,857,373 5,392,870
EMERGENCY PLANNING AND TRAINING FUND - 173
Deposits per Agency records - - 190
Add: Deposits in transit, beginning of year - - -
Less: Deposits in transit, end of year - - -
Deposits per Comptroller - - 190
INDOOR RADON MITIGATION FUND - 191
Deposits per Agency records 210,542 282,993 403,176
Add: Deposits in transit, beginning of year - - -
Less: Deposits in transit, end of year - - -
Deposits per Comptroller 210,542 282,993 403,176
NUCLEAR CIVIL PROTECTION PLANNING FUND - 484
Deposits per Agency records 692,199 873,921 535,246
Add: Deposits in transit, beginning of year - - -
Less: Deposits in transit, end of year - - -
Deposits per Comptroller 692,199 873,921 535,246
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
RECONCILIATION OF CASH RECEIPTS TO DEPOSITS
REMITTED TO THE STATE COMPTROLLER
FISCAL YEARS ENDED JUNE 30, 2011, 2010 AND 2009
FISCAL YEARS
69
2011 2010 2009
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
RECONCILIATION OF CASH RECEIPTS TO DEPOSITS
REMITTED TO THE STATE COMPTROLLER
FISCAL YEARS ENDED JUNE 30, 2011, 2010 AND 2009
FISCAL YEARS
FEDERAL AID DISASTER FUND - 491
Deposits per Agency records 32,698,284 29,646,292 60,021,731
Add: Deposits in transit, beginning of year - 1,708 -
Less: Deposits in transit, end of year - - (1,708)
Deposits per Comptroller 32,698,284 29,648,000 60,020,023
FEDERAL CIVIL PREPAREDNESS ADMINISTRATIVE FUND - 497
Deposits per Agency records 121,698,235 112,065,895 92,643,157
Add: Deposits in transit, beginning of year - - 178
Less: Deposits in transit, end of year - - -
Deposits per Comptroller 121,698,235 112,065,895 92,643,335
EMERGENCY MANAGEMENT PREPAREDNESS FUND - 526
Deposits per Agency records 13,046,290 9,638,883 7,993,032
Add: Deposits in transit, beginning of year - - -
Less: Deposits in transit, end of year - - -
Deposits per Comptroller 13,046,290 9,638,883 7,993,032
IEMA STATE PROJECTS FUND - 688
Deposits per Agency records - 70,474 58,109
Add: Deposits in transit, beginning of year - - -
Less: Deposits in transit, end of year - - -
Deposits per Comptroller - 70,474 58,109
NUCLEAR SAFETY EMERGENCY PREPAREDNESS FUND - 796
Deposits per Agency records 19,550,391 19,498,001 8,700,383
Add: Deposits in transit, beginning of year - - 3,393
Less: Deposits in transit, end of year - - -
Deposits per Comptroller 19,550,391 19,498,001 8,703,776
70
2011 2010 2009
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
RECONCILIATION OF CASH RECEIPTS TO DEPOSITS
REMITTED TO THE STATE COMPTROLLER
FISCAL YEARS ENDED JUNE 30, 2011, 2010 AND 2009
FISCAL YEARS
SHEFFIELD FEBRUARY 1982 AGREED ORDER FUND - 882
Deposits per Agency records - 12,178 -
Add: Deposits in transit, beginning of year - - -
Less: Deposits in transit, end of year - - -
Deposits per Comptroller - 12,178 -
RADIOACTIVE WASTE FACILITY DEVELOPMENT
AND OPERATION FUND - 942
Deposits per Agency records 1,679,053 726,570 52,828
Add: Deposits in transit, beginning of year - - -
Less: Deposits in transit, end of year - - -
Deposits per Comptroller 1,679,053 726,570 52,828
TOTAL - ALL FUNDS
Deposits per Agency records 196,716,730 179,865,669 179,809,720
Add: Deposits in transit, beginning of year - 1,708 3,596
Less: Deposits in transit, end of year - - (1,708)
Deposits per Comptroller $ 196,716,730 $ 179,867,377 $ 179,811,608
71
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES
FOR THE YEARS ENDED JUNE 30, 2011 AND 2010
Explanations were obtained for expenditures with a variance of at least 20% and $100,000
between fiscal years 2011 and 2010.
2011 2010
APPROPRIATED FUNDS
GENERAL REVENUE FUND - 001
Personal services $  $ 1,945,711
State contributions to social security  144,119
Lump sum
Disaster public relief  158,171
Operational expenses 2,781,327 1,166,678
Governor’s discretionary appropriation 17,149,178 
For fiscal year 2011, the General Assembly changed the appropriation process for operating
expenses that were paid from the General Revenue Fund. The Agency received a lump sum
appropriation for operational expenses, including personal services, State contributions to social
security, and disaster public relief expenditures, rather than individual appropriations designated
for specific purposes. The increase in the Governor’s discretionary appropriation was due to the
reimbursement made to Federal Emergency Management Agency (FEMA) for Other Needs
Assist Program totaling $14.3 million. For this particular program, FEMA pays the grantee
directly, and the State is responsible for 25% of the cost. The other $2.8 million increase was
due to the 2011 blizzard, flood, and mission assignments from FEMA.
RADIATION PROTECTION FUND - 067
Lump sum
Local responder training $ 150,602 $ 7,940
Costs related to environmental cleanup of the Ottawa
Radiation Areas Superfund Project 2,364 265,482
The increase in local responder training expenses was due to a contractor hired to complete a
fund balance research project. Costs related to environmental cleanup of the Ottawa Radiation
Areas Superfund Project decreased because no staff was paid from this line item in fiscal year
2011.
INDOOR RADON MITIGATION FUND - 191
Lump sum
Federally funded State indoor radon abatement program $ 200,066 $ 85,199
The increase of $114,867 was due to the budget allocation in year 3 for grant spending. Fiscal
year 2011 is the third and last year of the grant program and the Agency incurred higher
expenditures this year compared to fiscal year 2010.
72
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES
FOR THE YEARS ENDED JUNE 30, 2011 AND 2010
2011 2010
APPROPRIATED FUNDS
NUCLEAR CIVIL PROTECTION PLANNNING FUND - 484
Lump sum
Flood mitigation assistance $ 572,495 $ 947,552
Expenditures for fund 484 decreased in fiscal year 2011 due to lesser projects completed by
subrecipients. In fiscal year 2010, DeKalb City had a large project reimbursed for the demolition
of five flood prone homes.
FEDERAL AID DISASTER FUND - 491
Awards and grants
Federal disaster declarations $34,474,473 $27,687,578
Hazard mitigation disaster relief 4,917,176 374,398
In fiscal year 2011, there were several major disasters including the July 2010 storms and
flooding and the severe winter of 2011, thus the awards and grants expenditures increased by
about $11 million.
NUCLEAR SAFETY EMERGENCY PREPAREDNESS FUND - 796
Equipment $ 410,792 $ 781,055
Electronic data processing 266,569 377,830
The decrease in equipment and electronic data processing expenditures in fiscal year 2011 was
due to less funding available in 2011, which resulted in less expenditures during the fiscal year.
NON-APPROPRIATED FUNDS
FEDERAL CIVIL PREPAREDNESS ADMINISTRATIVE FUND - 497
Total expenditures $ 216,091 $ 73,536
The increase of $142,555 was due to the Illinois Terrorism Task Force instituting a stricter policy
in reconciling payments as part of the federal’s sub-recipient monitoring program, which resulted
in higher refunds of federal grants in fiscal year 2011.
EMERGENCY MANAGEMENT PREPAREDNESS FUND - 526
Total expenditures $ 1,019,425 $ 25,000
The increase was due to the drawing of $620 thousand for payroll during the possible federal
government shutdown. In addition, $399 thousand was refunded to FEMA for fiscal year 2010
expenditures drawn from fiscal year 2009 grant.
73
STATE OF ILLINOIS
ILLINOIS EMERGENCY MANAGEMENT AGENCY
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES
FOR THE YEARS ENDED JUNE 30, 2010 AND 2009
Explanations were obtained for expenditures with a variance of at least 20% and $100,000
between fiscal years 2010 and 2009.
2010 2009
APPROPRIATED FUNDS
GENERAL REVENUE FUND - 001
State contributions to State employees’ retirement system $  $ 362,493
Contractual services  924,639
Telecommunication services  148,932
Lump sum
Disaster public relief 158,171 4,785,184
ILEAS/MAAS administration  121,074
Cost and expenses related to or in support of a public
safety shared service center  301,384
Operational expenses 1,166,678 
Awards and grants
State share of individual and household grant programs
for disaster declarations  2,125,335
For fiscal year 2010, the General Assembly changed the appropriation process for operating
expenses that were paid from the General Revenue Fund. The Agency received a lump sum
appropriation for operational expenses, including State contributions to State employees’
retirement system, contractual services, telecommunication services, ILEAS/MAAS
administration expenditures, and cost and expenses related to or in support of a Public Safety
Shared Services Center, rather than individual appropriations designated for specific purposes.
For disaster public relief and awards and grants, expenditures vary according to disasters that
occur. In fiscal year 2009, there was a large project due to the June 2008 flood. As the disaster
occurred during the fiscal year, transition and immediate assistance to victims were necessary
thus, General Revenue funds w