STATE BOARD OF ELECTIONS
COMPLIANCE ATTESTATION EXAMINATION
For the Two Years Ended: June 30, 2011
Release Date: March 27, 2012
Summary of Findings:
Total this audit: 4
Total last audit: 5
Repeated from last audit: 1
State of Illinois, Office of the Auditor General
WILLIAM G. HOLLAND, AUDITOR GENERAL
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• The State Board of Elections did not promulgate rules as required by the Election Code.
• The State Board of Elections did not comply with the Election Code regarding civil penalties for late filing of Statements of Organization.
FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS
FAILURE TO PROMULGATE RULES
The State Board of Elections (Board) did not promulgate rules as required by the Election Code (Code). We noted the Board had not promulgated rules for electronic unit-by-unit vote total reporting. This portion of the Code became effective on November 9, 2007.
We recommended the Board continue to work towards full implementation of electronic unit-by-unit vote total reporting and adopt rules to govern the electronic reporting as required. (Finding 2, page 11)
Board officials concurred with the finding and stated the Board continues to work on design and development phase of the Electronic Canvassing system.
INACCURATE CALCULATION OF CIVIL PENALTIES
The Board did not comply with the Election Code regarding civil penalties for late filing of Statements of Organization (Form D-1). We noted the following deficiencies during our testing:
• The Board assessed the incorrect penalty amount for a Form D-1 that was due during Fiscal Year 2011. The Board computed the penalty due using the $25 per day amount that was in effect during Fiscal Year 2010, instead of the $50 per day amount that was in effect during Fiscal Year 2011. As a result, the political committee in this instance was fined $1,375 less than it should have been.
• The Board did not correctly compute the number of business days late that the Form D-1 was filed in all instances. We noted the Board incorrectly computed the number of business days late for the Form D-1 was filed in 3 of 7 (43%) instances tested, resulting in the political committees in these instances being under- or over-fined by $25 in each instance.
We recommended the Board establish procedures to ensure penalty amounts are calculated accurately prior to assessing the fines against political committees. (Finding 3, pages 12-13)
Board officials concurred with the finding and stated they will enhance procedures to ensure future penalties are calculated accurately prior to assessing fines.
The remaining findings are reportedly being given attention by the Board. We will review the Board’s progress towards implementation of our recommendations in our next examination.
We conducted a compliance examination of the State Board of Elections as required by the Illinois State Auditing Act. The State Board of Elections has no funds that require an audit leading to an opinion on financial statements.
WILLIAM G. HOLLAND
The compliance examination was conducted by the Auditor General’s staff.