REPORT DIGEST

OFFICE OF THE ATTORNEY GENERAL

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED: JUNE 30, 2012

Release Date:   February 6, 2013

Summary of Findings:
Total this audit: 1
Total last audit:  0
Repeated from last audit: 0

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

SYNOPSIS

• The Office did not properly allocate funds from the
State's Whistleblower Reward and Protection Fund in
accordance with the Illinois False Claims Act.

FINDING, CONCLUSION, AND RECOMMENDATION

MISALLOCATION OF WHISTLEBLOWER SETTLEMENTS

The Office did not properly allocate some funds from the
State's Whistleblower Reward and Protection Fund
(Whistleblower Fund) in accordance with the Illinois
False Claims Act (Act).

The Office is responsible for allocating court ordered
settlements awarded to the State of Illinois that are
deposited into the Whistleblower Fund under the Act.
We noted that beginning in May 2012, the Office changed
their statutory interpretation and used a new
calculation methodology to allocate the proceeds
received into the Whistleblower Fund. This change
resulted in the Office and the Department of State
Police each receiving $37,686 in additional allocations
from the Whistleblower Fund, and the General Revenue
Fund receiving $75,372 less in allocations from the
Whistleblower Fund during May and June 2012.
Office management stated the complexity and lack of
clarity in the Act required multiple layers of legal
review, research and analysis. Office management further
stated that transfers back to the proper funds were
completed to fully correct the misallocations on October
18, 2012. (Finding 1, Pages 8-9)
We recommended the Office ensure Whistleblower Fund
deposits are allocated in accordance with the Act or
seek statutory changes.
Office management agreed with the recommendation and
stated they have fully implemented corrective action.

AUDITORS’ OPINION

We conducted a compliance examination of the Office of
the Attorney General 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
Auditor General

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AUDITORS ASSIGNED
Doehring, Winders & Co. LLP were our Special Assistant
Auditors for this examination.