REPORT DIGEST

OFFICE OF COMPTROLLER, FISCAL OFFICER
RESPONSIBILITIES

COMPLIANCE EXAMINATION
FOR THE YEAR ENDED JUNE 30, 2023

Release Date:  February 22, 2024

FINDINGS THIS AUDIT: 6

CATEGORY:  NEW -- REPEAT -- TOTAL
Category 1:  0 -- 3 -- 3
Category 2:  0 -- 3 -- 3
Category 3:  0 -- 0 -- 0
TOTAL:  0 – 6 -- 6

FINDINGS LAST AUDIT:  6

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

INTRODUCTION

This digest covers the Office of
Comptroller’s (Office) Fiscal Officer
Responsibilities Compliance Examination for
the year ended June 30, 2023.  The Office’s
Fiscal Officer Responsibilities Financial
Audit as of and for the year ended June 30,
2023 was previously released on December 21,
2023. In total, this report contains six
findings, two of which were also reported in
the Financial Audit.

SYNOPSIS

• (23-06)  The Office had not implemented
adequate controls over its service
providers.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROLS OVER SERVICE PROVIDERS

The Office of Comptroller (Office) had not
implemented adequate controls over its
service providers.

We requested the Office’s population of
service providers utilized during the
examination period to determine if the
Office had reviewed the internal controls of
its service providers.  In response to our
request, the Office provided a population;
however, the population contained several
inaccuracies and missing information.

Due to these conditions, we were unable to
conclude the Office’s population records
were sufficiently precise and detailed under
the Professional Standards promulgated by
the American Institute of Certified Public
Accountants (AT-C § 205.36).

Therefore, we were unable to conduct
detailed testing of the Office’s controls
over its service providers.  (Finding 6,
pages 21-22)

We recommended the Office develop a process
to determine their services providers and
ensure the controls over the service
providers are properly reviewed.

The Office agreed with the recommendations
and stated the Office was developing a
process and formalizing procedures to
identify, obtain, and document review of
service organizations.

OTHER FINDINGS

The remaining findings pertain to the
Office’s late payment of statutorily
mandated transfers, failure to implement
adequate Information Technology controls,
inadequate controls over remote access,
inadequate disaster recovery planning, and
weaknesses in cybersecurity programs and
practices.  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 of Comptroller,
Fiscal Officer Responsibilities for the year
ended June 30, 2023, as required by the
Illinois State Auditing Act.  The
accountants qualified their report on State
compliance for Findings 2023-001, 2023-002
and 2023-006.  Except for the noncompliance
described in these findings, the accountants
stated the Office of Comptroller, Fiscal
Officer Responsibilities, complied in all
material respects with the requirements
described in the report.

This compliance examination was conducted by
Sikich LLP.

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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