REPORT DIGEST

LEGISLATIVE INFORMATION SYSTEM

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2022

Release Date:  October 11, 2023

FINDINGS THIS AUDIT: 3

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

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

• (22-1) The Legislative Information
System (System) did not have adequate
controls over personal services.

• (22-2) The System did not maintain
adequate controls over their census
data reconciliations.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

INADEQUATE CONTROLS OVER PERSONAL
SERVICES

The Legislative Information System
(System) did not have adequate controls
over personal services.

During testing of seven employees, we
noted the following:

• For seven (100%) employees tested, we
noted 41 instances where leave requests
were not approved by the employee’s
supervisor prior to the employee’s
absence. The leave requests were
approved between 1 and 34 days after
the absence.

• For six (86%) employees tested, we
noted 29 instances where weekly
timesheets were not submitted timely.
The timesheets were submitted between 1
and 61 days late. We deemed 1 week
after the end of the week being
reported as timely.

• For three (43%) employees tested, we
noted 14 instances where leave requests
were not submitted to the employee’s
supervisor prior to the employee’s
absence. The leave requests were
submitted between 1 and 11 days late.

•	For one (14%) employee tested,
we noted their taxable life insurance
withholding amount did not agree to our
calculated amount. (Finding 1, pages
9-10)

We recommended the System improve
controls to ensure leave requests are
submitted and approved prior to
employee absences, timesheets are
submitted timely, and life insurance
withholding amounts are calculated
accurately.  Additionally, we
recommended the System update their
Policy to define timeliness for
submission of weekly timesheets.

The System partially agreed with the
recommendations. The System indicated
inconsistencies referenced occurred
during the previous administration and
controls have been put in place to
prevent these discrepancies in the
future. The System disagreed with the
recommendation that it is their
responsibility to verify the
calculations for taxable life insurance
withholding as this is a function
performed by an agency outside of the
System.

INADEQUATE INTERNAL CONTROLS OVER
CENSUS DATA

The System did not maintain adequate
controls over their census data
reconciliations.

During testing, we noted the System did
not maintain documentation to support
the completion of the reconciliation of
its census data recorded by SERS to its
internal records for Fiscal Year 2021
and Fiscal Year 2022. Due to the lack
of documentation, we were unable to
determine the information submitted was
accurate. (Finding 2, pages 11-12)

We recommended the System retain
documentation to support the completion
of future reconciliations of its census
data as recorded by SERS to its
internal records.

The System accepted the recommendation
and will implement changes to address
reconciling Census Data.

OTHER FINDINGS

The remaining finding pertains to
inadequate controls over monthly
reconciliations.  We will review the
System’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 System
for the two years ended June 30, 2022,
as required by the Illinois State
Auditing Act.  The accountants stated
the System complied, in all material
respects, with the requirements
described in the report.

This State 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:cgc