REPORT DIGEST

OFFICE OF COMPTROLLER- NONFISCAL
OFFICER RESPONSIBILITIES

COMPLIANCE EXAMINATION
FOR THE YEAR ENDED JUNE 30, 2022

Release Date:  June 13, 2023

FINDINGS THIS AUDIT: 3

CATEGORY:  NEW -- REPEAT -- TOTAL
Category 1:  0 -- 0 -- 0
Category 2:  1 -- 2 -- 3
Category 3:  0 -- 0 -- 0
TOTAL:  1 -- 2 -- 3

FINDINGS LAST AUDIT: 4

Category 1: Findings that are material
weaknesses in internal control and/or a
qualification on compliance with State
laws and regulations (material
noncompliance).
Category 2: Findings that are
significant deficiencies in internal
control and noncompliance with State
laws and regulations.
Category 3: Findings that have no
internal control issues but are in
noncompliance with State laws and
regulations.

State of Illinois, Office of the
Auditor General
FRANK J. MAUTINO, 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

• (22-01) The Office included
inaccurate information in its Agency
Workforce Report filed for fiscal years
2020 and 2021.

• (22-02) The Office did not maintain
adequate internal controls over
personnel files.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

NONCOMPLIANCE WITH THE STATE EMPLOYMENT
RECORDS ACT

The Office of Comptroller (Office)
included inaccurate information in its
Agency Workforce Report (Report) filed
for fiscal years 2020 and 2021.  In
addition, the fiscal year 2020 Report
was not timely filed with the
Governor’s office and the fiscal year
2021 Report was not timely filed with
the Secretary of State’s office.

During testing, we noted the Office did
not accurately complete the fiscal year
2020 and fiscal year 2021 Reports filed
during the engagement period.  The
following errors were noted in the
fiscal year 2020 Report:

• The Office incorrectly reported the
number of employees and related
calculated percentages in 19 categories
(Hispanic male professionals, Hispanic
female professionals, Caucasian male
professionals, Caucasian female
professionals, Asian male contractors,
Caucasian male contractors, Caucasian
female contractors, African American
male new hires, African American female
new hires, Hispanic male new hires,
Hispanic female new hires, Asian female
new hires, American Indian female new
hires, Caucasian male new hires,
Caucasian female new hires, African
American male promotions, Hispanic
female promotions, Caucasian male
promotions, and Caucasian female
promotions).

• Errors in the number of employees
caused the total number and calculated
percentages in six categories (total
female professionals, total minority
professionals, total female new hires,
total minority new hires, total female
promotions, and total minority
promotions) to be incorrect.

• Two errors were made in calculating
totals and percentages (total Caucasian
males, and total Caucasian females),
not related to the number of employee
errors already noted.

The following errors were noted in the
fiscal year 2021 Report:

• The Office incorrectly reported the
number of employees and related
calculated percentages in nine
categories (African American male new
hires, Asian male new hires, Asian
female new hires, American Indian or
Alaska Native female new hires,
Caucasian male new hires, Caucasian
female new hires, African American
female promotions, Hispanic female
promotions, and Caucasian female
promotions).

• Errors in the number of employees
caused the total number and calculated
percentages in four categories (total
female new hires, total minority new
hires, total female promotions, and
total minority promotions) to be
incorrect.

• Errors in the number of employees
caused the total number in two
categories (new hires and promotions)
to be incorrect.

The fiscal year 2020 Report was not
timely filed with the Governor’s
office; the report was filed four
business days late.  The fiscal year
2021 Report was not timely filed with
the Secretary of State’s office; the
report was filed three business days
late.

Additionally, the prior year finding
identified errors in the fiscal year
2018 and 2019 Reports. Therefore, the
Office was required to file corrected
Reports with the Governor and the
Secretary of State.  The Office timely
prepared and filed a corrected fiscal
year 2019 Report, however, a corrected
fiscal year 2018 Report was not filed.
(Finding 1, pages 9-10)

We recommended the Office implement
procedures to ensure the Agency
Workforce Reports are prepared
accurately, including a review process
prior to the submission of the Reports
to the applicable parties.  Further, we
recommended the Office file corrected
Reports for fiscal years 2018, 2020 and
2021 with the Office of the Governor
and the Office of the Secretary of
State within 30 days after the release
of this examination report.

Office officials agreed with the
finding and recommendation.

PERSONNEL FILE DEFICIENCIES

The Office did not maintain adequate
internal controls over personnel files.

During our testing of 29 personnel
files, we noted the following:

• Three (10%) employees did not have a
timely performed annual evaluation in
their personnel file.  The evaluations
were performed between 11 and 42
business days after the performance
evaluation due dates.

• One (3%) employee did not have a
timely performed six-month probationary
evaluation in their personnel file.
The evaluation was performed 15
business days after the performance
evaluation due date.

• One (3%) employee did not have a
timely performed three-month
probationary evaluation in their
personnel file.  The evaluation was
performed six business days after the
performance evaluation due date.

• One (3%) employee did not receive an
evaluation during fiscal year 2021 or
fiscal year 2022.

• Two (7%) employees’ review periods
were incorrectly noted in the Office’s
payroll system, which is used to track
performance evaluation due dates.

• Three (10%) employees did not have an
Employment Eligibility Verification
form (I-9) completed correctly.
Specifically, we noted the forms were
not signed or dated correctly.

• One (3%) employee did not have an
Employment Eligibility Verification
form (I-9) on file.

• One (3%) employee’s application for
employment could not be located in the
personnel files. (Finding 2, pages
11-12)

We recommended the Office strengthen
controls to timely perform evaluations
and ensure review periods are accurate
in the Office’s payroll system.  We
also recommended the Office review its
personnel files to ensure all required
documentation is contained therein and
is accurate, including a correctly
completed Form I-9 and employment
applications.

Office officials agreed with the
finding and recommendation.

OTHER FINDINGS

The remaining finding pertains to not
conducting the internal audits of the
Office’s major systems of internal
accounting and administrative controls.
We will review the Office’s progress
towards the implementation of our
recommendations in our next compliance
examination.

ACCOUNTANT’S OPINION

The accountants conducted a compliance
examination of the Office for the two
years ended June 30, 2022, as required
by the Illinois State Auditing Act.
The accountants stated the Office
complied, in all material respects,
with the requirements described in the
report.

This compliance examination was
conducted by Sikich LLP.

JANE CLARK
Division Director

This report is transmitted in
accordance with Section 3-14 of the
Illinois State Auditing Act.

FRANK J. MAUTINO
Auditor General

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