REPORT DIGEST

EXECUTIVE ETHICS COMMISSION

COMPLIANCE ATTESTATION EXAMINATION
For the Year Ended: June 30, 2012


Release Date:   June 19, 2013

Summary of Findings:
Total this audit: 3
Total last audit:  3
Repeated from last audit: 2

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 Chief Procurement Officers lacked adequate
controls over the emergency procurement functions.

• The Executive Ethics Commission submitted inaccurate
State property report to the Office of the State
Comptroller.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROLS OVER EMERGENCY PROCUREMENT

The Chief Procurement Officers (CPOs), under
jurisdiction of the Executive Ethics Commission
(Commission), failed to ensure emergency procurement
procedures were properly administered as required by the
Illinois Procurement Code.  Some of the conditions we
noted follow:

• Affidavits for 7 of 40 (18%) emergency procurements
tested, totaling $413,692,699, were not filed timely
with the Procurement Policy Board.  The affidavits in
these instances were filed 2 to 94 days late when
measured from the creation date, at which time a
procurement need was initially identified.

• Affidavits for 7 of 40 (18%) emergency procurements
tested, totaling $502,405, were not filed timely with
the Office of the Auditor General.  The affidavits in
these instances were filed 3 to 56 days late when
measured from the creation date, at which time a
procurement need was initially identified.

• Affidavits for 5 of 40 (13%) emergency procurements
tested, totaling $4,281,045, were not filed with the
Office of the Auditor General at all.

• The actual cost for 4 of 40 (10%) emergency
procurements tested, totaling $286,432, was not filed
with the Office of the Auditor General.

• Notices for 3 of 40 (8%) emergency procurements
tested, totaling $300,773, were not published to the
online electronic bulletin timely.  The notices in these
instances were published 15 to 24 days late.

We recommended that the Chief Procurement Officers
implement procedures to ensure the emergency procurement
process is properly administered in accordance with the
Illinois Procurement Code. (Finding 1, pages 9-12)

The Chief Procurement Officers accepted our
recommendation and reported they have taken corrective
action.

INADEQUATE CONTROLS OVER THE REPORTING OF STATE PROPERTY

The Executive Ethics Commission (Commission) did not
exercise adequate control over the reporting of State
property. During testing, we noted the Quarterly Reports
of State Property (C-15s) prepared by the Commission and
submitted to the Office of the State Comptroller
(Comptroller) did not agree to property control records
maintained by the Commission.  We noted the additions
reported on the C-15s were understated by $15,173 when
compared to the Commission’s records.

We recommended the Commission ensure all Quarterly
Reports of State Property submitted to the State
Comptroller’s Office trace to Commission records.
(Finding 3, pages 15-16)

Commission officials agreed with the finding and
reported they have taken corrective action.

OTHER FINDINGS

The remaining finding pertains to contract bidder
information not posted to the awarding agency’s website.
We will review progress toward the implementation of our
recommendations during the next examination.

AUDITORS’ OPINION

We conducted a compliance examination of the Executive
Ethics Commission as required by the Illinois State
Auditing Act. The Executive Ethics Commission has no
funds that require an audit leading to an opinion on
financial statements.

WILLIAM G. HOLLAND
Auditor General

WGH:cmd

AUDITORS ASSIGNED

The compliance examination was performed by the Office
of the Auditor General’s staff.