REPORT DIGEST

JUDICIAL INQUIRY BOARD

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2022

Release Date:  April 6, 2023

FINDINGS THIS AUDIT: 5

CATEGORY:  NEW -- REPEAT -- TOTAL
Category 1:  1 -- 0 -- 1
Category 2:  2 -- 2 -- 4
Category 3:  0 -- 0 -- 0
TOTAL:  3 -- 2 -- 5

FINDINGS LAST AUDIT: 5

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

SYNOPSIS

• (22-01)  The Judicial Inquiry Board
(Board) did not timely deposit a cash
receipt

• (22-02)  The Board did not maintain
adequate controls over its contractual
services expenditures.

• (22-04)  The Board’s internal
controls over its voucher processing
function were not operating
effectively.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

INADEQUATE CONTROLS OVER CASH
COLLECTIONS

The Board did not timely deposit a
cash receipt.

During our testing, we noted the one
(100%) refund receipt tested, totaling
$6,993, was deposited 97 days late
(Finding 1, pages 8).  This finding
has been reported since 2016.

We recommended the Board comply with
the requirements of the State Officers
and Employees Money Disposition Act.

The Board agreed with the
recommendation.

INADEQUATE CONTROLS OVER CONTRACTUAL
SERVICES

The Board did not maintain adequate
controls over its contractual services
expenditures.

During our testing, we noted the
following exceptions for one of 2
(50%) contracts tested, totaling
$240,000:

• The contract did not include the
actual date when the contract was
signed by the Board. Additionally, the
dated vendor signature was 41 days
after the start of services

• The contract was not filed with the
Office of Comptroller within 30
calendar days after execution.
Additionally, the Board did not file
the Late Filing Affidavit for this
contract.

• The contract did not include a
properly completed contract obligation
document (COD). Specifically, the
professional and artistic contract was
for legal services not subject to the
State Indemnification Act, however the
COD did not contain a statement or
words of similar import in the COD
description block, as required.

• The contract did not include the
Legal Status Disclosure Certification
and Environmental Protection
Compliance Certification. The contract
was a professional and artistic
contract.

In addition, one (100%) interagency
agreement was signed 1,040 days late.
(Finding 2, pages 10-11)

We recommended the Board strengthen
controls to ensure timely execution,
proper completion, and accurate filing
of contracts and related documents,
including ensuring submission of Late
Filing Affidavits when necessary.

The Board agreed with the
recommendation and stated they have
implemented additional measures to
ensure compliance.

VOUCHER PROCESSING INTERNAL CONTROLS
NOT OPERATING EFFECTIVELY

The Board’s internal controls over its
voucher processing function were not
operating effectively during the
examination period.

Due to our ability to rely upon the
processing integrity of the Enterprise
Resource Planning System (ERP)
operated by the Department of
Innovation and Technology (DoIT), we
were able to limit our voucher testing
at the Board to determine whether
certain key attributes were properly
entered by the Board’s staff into ERP.
In order to determine the operating
effectiveness of the Board’s internal
controls related to voucher processing
and subsequent payment of interest, we
selected a sample of key attributes
(attributes) to determine if the
attributes were properly entered into
the State’s ERP based on supporting
documentation.  The attributes tested
were 1) vendor information, 2)
expenditure amount, 3) object(s) of
expenditure, and 4) the later of the
receipt date of the proper bill or the
receipt date of the goods and/or
services.

Our testing noted four of 140 (3%)
attributes were not properly entered
into the ERP System.  Therefore, the
Board’s internal controls over voucher
processing were not operating
effectively.

Due to this condition, we qualified
our opinion because we determined the
Board has not complied, in all
material respects, with applicable
laws and regulations, including the
State uniform accounting system, in
its financial and fiscal operations.

Even given the limitations noted
above, we conducted an analysis of the
Board’s expenditures data for fiscal
years 2021 and 2022 to determine
compliance with the State Prompt
Payment Act and the Illinois
Administrative Code.  We noted the
following noncompliance:

• The Board did not timely approve 41
of 324 (13%) vouchers processed during
the examination period, totaling
$253,362.  We noted these vouchers
were approved between 1 and 183 days
late.

• The Board owed one vendor interest
totaling $5 in fiscal year 2021;
however, the Board had not approved
this vouchers for payment to the
vendor.  (Finding 4, pages 14-16)

We recommended the Board design and
maintain internal controls to provide
assurance its data entry of key
attributes into ERP is complete and
accurate.  Further, we recommended the
Board approve proper bills within 30
days of receipt and approve vouchers
for payment of interest due to
vendors.

The Board agreed with the
recommendation and stated they will
work to strengthen these controls

OTHER FINDINGS

The remaining findings pertain to the
Board’s petty cash reporting and
utilization of the State’s Enterprise
Resource Planning System.  We will
review the Board’s progress towards
the implementation of our
recommendations in our next State
compliance examination.

ACCOUNTANT’S OPINION

The accountants conducted a State
compliance examination of the Board
for the two years ended June 30, 2022,
as required by the Illinois State
Auditing Act.  The accountants
qualified their report on State
compliance for Finding 2022-004.
Except for the noncompliance described
in this finding, the accountants
stated the Board complied, in all
material respects, with the
requirements described in the report

This State compliance examination was
conducted by Roth & Co, LLP.

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