REPORT DIGEST

OFFICE OF THE EXECUTIVE INSPECTOR GENERAL
FOR THE AGENCIES OF THE ILLINOIS GOVERNOR

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2017

Release Date:  September 20, 2018

FINDINGS THIS AUDIT:  2

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

FINDINGS LAST AUDIT: 0

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

• (17-01) The Office did not make and
preserve documentation showing it timely
performed its monthly expenditure
reconciliations.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE DOCUMENTATION OF RECONCILIATIONS

The Office did not make and preserve
documentation showing it timely performed
its monthly expenditure reconciliations.

During testing, we noted 30 of 30 (100%)
reconciliations lacked documentary evidence
to support:
1) the date when the reconciliation was
prepared;
2) the person who received and approved the
reconciliation; and,
3) the date when the reconciliation was
reviewed and approved.  (Finding 1, pages
10-11)

We recommend the Office make and preserve
documentation showing the preparer and
reviewer of its monthly reconciliations,
with the date when each function was
performed.

Office management stated they partially
disagreed with the finding to the extent it
suggests that monthly reconciliations were
not performed as required.  However, Office
management stated they agreed that it has
not maintained documentation of the exact
dates when the reconciliations were
prepared and approved and the office has
implemented procedures to track these dates
and maintain documentation of these dates.

OTHER FINDING

The remaining finding pertains to voucher
processing weaknesses.  We will review the
Office’s progress towards the
implementation of our recommendations in
our next compliance examination.

ACCOUNTANT’S OPINION

The accountants conducted a compliance
examination of the Office for the two years
ended June 30, 2017, 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 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:SJS