REPORT DIGEST

ILLINOIS STUDENT ASSISTANCE COMMISSION

COMPLIANCE EXAMINATION FOR THE TWO
YEARS ENDED JUNE 30, 2016

Release Date:  April 27, 2017

FINDINGS THIS AUDIT:  2

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

FINDINGS LAST AUDIT: 6

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

INTRODUCTION

This digest covers our Compliance
Examination of the Illinois Student
Assistance Commission (Commission) for
the two years ended June 30, 2016.  A
separate Financial Audit as of and for
the year ending June 30, 2016, was
previously released on January 24,
2017.  In total, this report contains
two findings, one of which was reported
in the Financial Audit.

SYNOPSIS

• (16-2) The Commission did not did not
complete all required employee
performance evaluations in a timely
manner.



GOLDEN APPLE SCHOLARS OF ILLINOIS
PROGRAM

Pursuant to the Higher Education
Student Assistance Act, the Commission
administers the Golden Apple Scholars
of Illinois Program which is managed by
the Golden Apple Foundation for
Excellence in Teaching.  During
procedures performed, the auditors
identified instances of noncompliance
related to the Golden Apple Scholars of
Illinois Program which is described in
the separate agreed-upon procedures
report.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

EMPLOYEE PERFORMANCE EVALUATIONS NOT
COMPLETED TIMELY

The Commission did not complete all
required employee performance
evaluations in a timely manner.

We noted 16 of 47 (34%) annual
performance evaluations were submitted
between 3 and 80 days late to the Human
Resource Department (HRD).  (Finding 2,
page 12).  This finding has been
repeated since 2010.

We recommended the Commission develop
controls to complete performance
evaluations timely.

Commission officials agreed with the
finding and stated they have embarked
on a new evaluation system that is
ongoing and provides employees and
their managers the opportunity to meet
more often, as needed, to set goals and
measure those goals. This will help
ensure that performance appraisals are
done consistently and in a timely
manner (For the previous Commission
response, see Digest Footnote #1.)

OTHER FINDINGS

The remaining findings are reportedly
being given attention by the
Commission. We will review the
Commission’s progress towards the
implementation of our recommendations
in our next engagement.

AUDITOR’S OPINION

The Financial Audit report was
previously released.  The auditors
stated the financial statements of the
Commission as of and for the year ended
June 30, 2016 are fairly stated in all
material respects.   Auditors included
a paragraph emphasizing that the
Illinois Prepaid Tuition Program has a
deficit of $215 million as of June 30,
2016.

ACCOUNTANT’S OPINION

The accountants conducted a compliance
examination of the Commission for the
two years ended June 30, 2016, 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 engagement was conducted by RSM US
LLP.

BRUCE L. BULLARD
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

DIGEST FOOTNOTES

#1 -  EMPLOYEE PERFORMANCE EVALUATIONS
NOT COMPLETED TIMELY

2014:   We agree with the
recommendation. The Agency Human
Resources Department will continue to
follow up with management to ensure
that the employee performance
evaluations are submitted timely or
that extension requests are submitted
timely.