REPORT DIGEST

LEGISLATIVE ETHICS COMMISSION

Compliance Examination
For the Two Years Ended June 30, 2014

Release Date:  October 15, 2015

FINDINGS THIS AUDIT:  2

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

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
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

• (14-1)  The Commission did not timely
prepare and file all required reports.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

PROCEDURAL DEFICIENCIES

During our testing of the Legislative Ethics
Commission (Commission), we noted procedural
deficiencies.  Some of the conditions we
noted follow:

• The Commission submitted 2 of 2 (100%)
Fiscal Control and Internal Auditing Act
certifications for Fiscal Years 2013 and
2014 with the Office of the Auditor General
28 and 8 days late, respectively.

• The Commission submitted 1 of 2 (50%)
inventory certifications with the Department
of Central Management Services 99 days late.

• The Commission submitted 1 of 4 (25%)
Travel Headquarters reports to the
Legislative Audit Commission 73 days late.
(Finding 1, pages 7-8).  This finding has
been repeated since 2010.

We recommended the Commission ensure all
required reports are prepared and filed
timely as required.

The Commission agreed with our
recommendation.  (For the previous
Commission response, see Digest Footnote
#1.)

OTHER FINDING

The remaining finding regarding an
inadequate segregation of duties is
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

We conducted a compliance examination of the
Commission as required by the Illinois State
Auditing Act.  The auditors stated the
Commission complied, in all material
respects, with the requirements described in
the report.

WILLIAM G. HOLLAND
Auditor General

WGH:cd

AUDITORS ASSIGNED

This examination was performed by the Office
of the Auditor General’s staff.

DIGEST FOOTNOTES

#1 – Procedural Deficiencies – Previous
Office Response

2012: Accepted.  Agency staff has documented
improved diligence with regard to filing of
external reports and will endeavor to
achieve further improvements in compliance
during FY2013 and thereafter.  Notably, the
agency will submit a FCIAA certification
letter by May 1st of each year, similar to
the letter submitted late during the current
audit period.  The agency will also file
annually a Real Property Utilization Report,
indicated that the agency does not own or
control real property.  Agency staff was
unfamiliar with SAMS Procedure 11.40.20
which requires monthly expenditures
reconciliations with Comptroller records.
Despite no deficiencies noted with regard to
the agency’s financials, management will
begin monthly (rather than periodic)
financial reconciliations, as recommended.