REPORT DIGEST

OFFICE OF THE LIEUTENANT GOVERNOR

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2023

Release Date:  February 8, 2024

FINDINGS THIS AUDIT: 4

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

FINDINGS LAST AUDIT:  3

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

• (23-1) The Office did not comply with
certain provisions of statutory mandates
related to boards,  commissions, and
committees and lacked sufficient internal
controls to ensure compliance.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

NONCOMPLIANCE WITH STATUTORY MANDATES

The Office did not comply with certain
provisions of statutory mandates related to
boards, commissions, and committees and
lacked sufficient internal controls to
ensure compliance.

We noted the Office:

• Failed to appoint 7 members to the
Restore, Reinvest, and Renew Program Board.
• Appointed one member to the Illinois
America 250 Commission 377 days after the
effective date of the Act.
• Did not appoint 10 public members from
affected counties to the Military Economic
Development Committee.
• Failed to appoint 7 members representing
stakeholder groups to the Commission on
Children of Incarcerated Parents and filled
3 appointments between 72 and 81 days late.
(Finding 1, pages 8-9).

We recommended the Office implement a system
of controls to ensure they identify all
applicable State laws, timely appoint
members and meet other mandated
responsibilities for boards and other
entities to help ensure the purpose of such
entities is achieved.

The Office agreed with the recommendation
and stated processes are being implemented
to assess vacancies or expired terms and
make the required appointments. The Office
also noted the Illinois America 250
Commission Act does not provide a deadline
by which the appointment should be made.

OTHER FINDINGS

The remaining findings pertain to
cybersecurity, controls over personal
services, and utilization of the State’s
enterprise resource planning system. We will
review the Office’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 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 State compliance examination was
conducted by West & Company, 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

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