REPORT DIGEST

GOVERNOR’S OFFICE OF MANAGEMENT AND BUDGET

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2023

Release Date:  March 21, 2024

FINDINGS THIS AUDIT: 2

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

FINDINGS LAST AUDIT:  2

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

• (23-01) The Governor’s Office of
Management and Budget (Office) did not fully
comply with the provisions of the Cash
Management Improvement Act regarding
required reports and threshold computation.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

NONCOMPLIANCE WITH THE PROVISIONS OF THE
CASH MANAGEMENT IMPROVEMENT ACT

The Office did not fully comply with the
provisions of the Cash Management
Improvement Act (CMIA) regarding required
reports and threshold computation.

The CMIA is a federal law that governs the
flow of federal funds between the federal
and state governments.

During our detailed testing of the Office’s
compliance with the CMIA requirements, we
noted the following:

• One of 2 (50%) Annual CMIA reports was
submitted 13 days late.

• For 2 of 2 (100%) annual CMIA major
program threshold calculations, the Office
failed to consider the grant specified in
the CMIA agreement to be excluded.  This
resulted in an overstatement of the major
program threshold by $272,000 for Fiscal
Year 2021 and $292,000 for Fiscal Year 2022.
(Finding 1, pages 9-10)

We recommended the Office ensure proper
review of the required CMIA reports and
related threshold calculation and timely
submission of reports to ensure compliance
with the provision of the Code and CMIA.

Office officials accepted the
recommendation.

OTHER FINDING

The remaining finding pertains to weaknesses
in cybersecurity programs and practices. 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, 2023, 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
Adelfia LLC.

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:JGR