OFFICE OF THE STATE APPELLATE DEFENDER
For the Two Years Ended June 30, 2010
Summary of Findings:
Total this audit: 1
Total last audit: 7
Repeated from last audit: 1
Release Date: May 19, 2011
State of Illinois, Office of the Auditor General
WILLIAM G. HOLLAND, AUDITOR GENERAL
To obtain a copy of the Report contact:
Office of the Auditor General, Iles Park Plaza, 740 E. Ash Street, Springfield, IL 62703
(217) 782-6046 or TTY (888) 261-2887
This Report Digest and Full Report are also available on the worldwide web at www.auditor.illinois.gov
• The Office did not exercise adequate internal control over employees’ activity and timekeeping reports.
FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS
INADEQUATE CONTROLS OVER EMPLOYEES’ ACTIVITY AND TIMEKEEPING REPORTS
The Office of the State Appellate Defender (Office) did not exercise adequate internal control over employees’ activity and timekeeping reports, which were used to monitor employee attendance, accountability, and performance.
Daily activity reports for 4 of 6 (67%) employees tested differed from timekeeping reports. (Finding 1, Page 9)
We recommended the Office implement the necessary controls to ensure that all activity reports and timekeeping reports are accurate, complete, and reconcile to one another.
The Office accepted our recommendation and stated they will take steps to ensure the activity and timekeeping reports reconcile.
We conducted a compliance examination of the Office as required by the Illinois State Auditing Act. The Office has no funds that require an audit leading to an opinion on financial statements.
WILLIAM G. HOLLAND
This examination was performed by the staff of the Office of the Auditor General.