REPORT DIGEST

COMMISSION ON GOVERNMENT FORECASTING
AND ACCOUNTABILITY

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2021

Release Date:  July 13, 2022

FINDINGS THIS AUDIT:  4

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

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
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

• (21-01) The Commission did not
maintain adequate controls over its
property listing and related
reporting.
• (21-03) The Commission did not
exercise its powers and duties with
regard to the Advisory Committee on
Block Grants as required by the
Legislative Commission Reorganization
Act of 1984.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

INADEQUATE CONTROLS OVER STATE
PROPERTY

The Commission did not maintain
adequate controls over its property
listing and related reporting.

During testing we noted,

• Two of 4 (50%) equipment items
tested, were added 7 to 32 days late.
As a result, the Agency Report of
State Property (Form C-15) for the
first quarter of Fiscal Year 2020 and
third quarter of Fiscal Year 2020 were
understated by $850 and $1,635,
respectively.

• Twelve of 31 (39%) items tested,
totaling $5,568, were removed from the
Commission’s property listing 91 to
211 days late. The Commission’s Form
C-15 for the first quarter of Fiscal
Year 2020 had a beginning balance
overstated by $2,410 and the third and
fourth quarter Fiscal Year 2020 Form
C-15 were overstated by $3,158.
(Finding 1, pages 10-11)

We recommended the Commission timely
update its property records after
changes occur to ensure accurate
property reporting.

The Commission agreed with this
finding.

FAILURE TO EXERCISE POWERS AND DUTIES
REGARDING THE ADVISORY COMMITTEE ON
BLOCK GRANTS

The Commission did not exercise its
powers and duties with regard to the
Advisory Committee on Block Grants
(Advisory Committee) as required by
the Legislative Commission
Reorganization Act of 1984.

During testing, we noted the
Commission had not established an
Advisory Committee. The Commission
assumed all powers and duties with the
Advisory Committee after the
Legislative Research Unit merged into
the Commission effective December 10,
2018, pursuant to Public Act 100-1148.
(Finding 3, pages 14-15)

We recommended the Commission
establish an Advisory Committee to
exercise its powers and duties in
compliance with the Act, or seek
legislative remedy to this
requirement.

The Commission agreed with this
finding.

OTHER FINDINGS

The remaining findings pertain to
inadequate cybersecurity controls and
untimely appointments to the governing
board. We will review the Commission’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
Commission for the two years ended
June 30, 2021, as required by the
Illinois State Auditing Act.  The
accountants stated the Commission
complied, in all material respects,
with the requirements described in the
report.

This State 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:JMR