REPORT DIGEST

EXECUTIVE ETHICS COMMISSION

COMPLIANCE EXAMINATION
FOR THE YEAR ENDED JUNE 30, 2017

Release Date:  August 29, 2018

FINDINGS THIS AUDIT:  1

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

FINDINGS LAST AUDIT: 0

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

• (17-01) The Commission did not exercise
adequate control over its accounts
receivable collection activities.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROL OVER ACCOUNTS RECEIVABLE

The Commission did not exercise adequate
control over its accounts receivable
collection activities.

During testing, we noted the following:

• Eight of eight (100%) past due accounts
receivable at June 30, 2017, totaling
$5,302, had not been referred to the
Department of Revenue’s Debt Collection
Bureau (Bureau).  The past due accounts
ranged from 619 to 3,292 days old as of
June 30, 2017.

• The Commission has an inadequate method
of estimating uncollectible accounts in its
accounts receivable process. (Finding 1,
pages 8-9)

We recommended the Commission pursue all
reasonable and appropriate procedures to
collect on outstanding debts, including
referring qualifying delinquent debt to the
Bureau.  Further, we recommended the
Commission review its method of estimating
uncollectible accounts to ensure it is fair
and reasonable.

Commission officials agreed with the
recommendation.

We will review the Commission’s progress
towards the implementation of our
recommendation in our next compliance
examination.

ACCOUNTANT’S OPINION

The accountants conducted a compliance
examination of the Commission for the year
ended June 30, 2017, as required by the
Illinois State Auditing Act.  The
accountants stated the Commission complied,
in all material respects, with the
requirements described in the report.

This compliance examination was conducted
by the Office of the Auditor General’s
staff.

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

FJM:APA