REPORT DIGEST

PRISONER REVIEW BOARD

COMPLIANCE EXAMINATION FOR THE TWO
YEARS ENDED JUNE 30, 2016

Release Date:  May 11, 2017

FINDINGS THIS AUDIT:  5

CATEGORY:  NEW -- REPEAT -- TOTAL
Category 1:  0 -- 0 -- 0
Category 2:  2 -- 3 -- 5
Category 3:  0 -- 0 -- 0
TOTAL:  2 -- 3 -- 5

FINDINGS LAST AUDIT: 4

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

• (16-01) The Board did not exercise
adequate controls over the recording
and reporting of State property.
• (16-02) The Board did not exercise
adequate controls over voucher
processing.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

NEED TO IMPROVE PROPERTY CONTROLS

The Board did not exercise adequate
controls over the recording and
reporting of State property.

Some of the more significant issues
noted by the auditors included the
following:

• Five of five (100%) equipment items
tested, totaling $94,120, were not
added to the Board’s property listing
within 30 days of receipt.  The
equipment was added to the Board’s
property listing from 159 to 214 days
late.

• One of one (100%) telecommunication
equipment item tested, totaling $495,
was not added to the Board’s property
listing.

• The Board did not timely resolve or
remove two items, totaling $1,427,
noted as missing during the annual
inventory certification process.

• 11 of 80 equipment items tested,
totaling $5,337, were found in a
different location that indicated on
the Board’s property listing.

Board management stated the exceptions
noted were due to minimal staff
support, human error, and employee
oversight (Finding 1, pages 9-10)

We recommended the Board strengthen
internal controls over equipment to
ensure all equipment is accurately and
timely recorded on its property
records.

Board management agreed with the
recommendation.

VOUCHER PROCESSING WEAKNESS

The Board did not exercise adequate
controls over voucher processing.

During testing, the auditors noted the
following:

• Seventy-seven of 132 (58%) vouchers
tested, totaling $189,734, were
approved for payment from one to 344
days late.

• Nine of 132 (7%) vouchers tested,
totaling $44,023, accrued a required
interest payment of $284 which was not
paid by the Board.

• For nine of 132 (7%) vouchers tested,
totaling $7,509, the related invoices
were not date stamped when received by
the Board.  As a result, the auditors
could not determine if the voucher was
approved timely or if interest was due
to the vendor.

Board management stated the exceptions
noted were due to minimal staff
support, human error, and employee
oversight. (Finding 2, pages 11-12)

We recommended the Board implement
controls to ensure it complies with
State laws and regulations by ensuring
vouchers are approved within the
required timeframe and required
interest is paid in full.

Board management agreed with the
recommendation.

OTHER FINDINGS

The remaining findings pertain to
inadequate controls over travel
vouchers, contracts, and the operation
of automobiles.  We will review the
Board’s progress toward implementation
of our recommendations during our next
compliance examination.

ACCOUNTANT’S OPINION

The accountants conducted a compliance
examination of the Board for the two
years ended June 30, 2016, as required
by the Illinois State Auditing Act.
The accountants stated the Board
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.

BRUCE L. BULLARD
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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