REPORT DIGEST

LEGISLATIVE PRINTING UNIT

COMPLIANCE EXAMINATION
For the Two Years Ended: June 30, 2013


Release Date:   December 12, 2013

Summary of Findings:
Total this audit: 2
Total last audit:  3
Repeated from last audit: 2

State of Illinois, Office of the Auditor General
WILLIAM G. HOLLAND, 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

• The Legislative Printing Unit did not exercise
adequate control over the recording of State
property.

• The Legislative Printing Unit did not approve
vouchers timely.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROLS OVER THE RECORDING OF STATE
PROPERTY

The Legislative Printing Unit (LPU) did not
exercise adequate control over the recording of
State property.  We noted the following:

• Seven of 9 (78%) equipment additions tested,
totaling $6,444, were recorded on the property
records 18 to 104 days late.

• Two of 20 (10%) equipment deletions tested,
totaling $3,259, were removed from the property
records 20 days late.

• Six of 80 (8%) items tested, totaling $3,899,
were not found in the location indicated in the
property records. (Finding 1, pages 9-10)

We recommended LPU strengthen controls over the
recording of State property by ensuring all
equipment transactions are timely recorded on
LPU’s property records.  Further, we recommended
LPU adjust property records as necessary to
account for location changes.

LPU agreed with our recommendation and stated
they are taking corrective action.

INADEQUATE CONTROLS OVER VOUCHER PROCESSING

LPU did not approve vouchers timely.

We noted 12 of 146 (8%) vouchers tested,
totaling $20,362, were approved for payment from
1 to 53 days late. (Finding 2, page 11)

We recommended LPU comply with the Illinois
Administrative Code and ensure vouchers are
approved timely.

LPU agreed with our recommendation and stated
they will try to complete the voucher process
more timely in the future.

AUDITORS’ OPINION

We conducted a compliance examination of the
Legislative Printing Unit as required by the
Illinois State Auditing Act.  The Legislative
Printing Unit has no funds that require an audit
leading to an opinion of financial statements.

WILLIAM G. HOLLAND
Auditor General

WGH:CD

AUDITORS ASSIGNED

The compliance examination was performed by the
Auditor General’s staff.