REPORT DIGEST

ILLINOIS GAMING BOARD

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2020

Release Date:  March 31, 2021

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: 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

SYNOPSIS

• (2020-001)	The Board did not
maintain adequate controls over personal
services.
• (2020-003)	The Board did not submit
2019 and 2020 Annual Reports of its acts
and doings.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

INADEQUATE CONTROLS OVER PERSONAL
SERVICES

The Board did not maintain adequate
controls over personal services.

During testing, we noted the following:

• The Board did not have its employees
complete and submit their timesheets
during remote working period from March
20, 2020 through June 30, 2020.

• Fourteen of 25 (56%) employees’
performance evaluations were not
completed in a timely manner. The
evaluations were completed 28 to 363 days
after the due dates. (Finding 1, pages
10-11)  This finding has been repeated
since 2012.

We recommended the Board have its
employees submit timesheets as required
by the State Officials and Employees
Ethics Act and timely conduct annual
performance evaluations in accordance
with the Illinois Administrative Code and
the Board’s Employee Handbook.

Board management agreed with our
recommendation and stated the Board
understands the importance of proper
employee documentation of time worked and
the Board upgraded its system of manual
time-sheets to an electronic time-keeping
solution for most employees. Also, Board
management stated the Board will
implement procedures, including the
hiring of additional Human Resources
staff, to better ensure that performance
reviews are completed in a timely manner.

FAILURE TO FILE ANNUAL REPORTS

The Board did not submit 2019 and 2020
Annual Reports of its acts and doings.

During testing, we noted the Board did
not file its Annual Reports for fiscal
years 2019 and 2020 with the Governor’s
Office in the statutorily required
timeframe. (Finding 3, page 13)

We recommended the Board immediately file
its 2019 and 2020 Annual Reports and
timely file the Annual Report every year
to the Governor.

Board management agreed with the
recommendation and stated the Board is
completing an assessment and overhaul of
the format and process for its annual
reports in order to make certain
improvements, but these efforts have been
delayed due to limited staff resources
and competing priorities, including the
implementation of the June 2019 gaming
expansion law and addressing matters
related to COVID-19.

OTHER FINDINGS

The remaining findings pertain to
noncompliance with the Illinois Gambling
Act, lack of a formalized change
management standard, and lack of disaster
recovery planning to ensure recovery of
computer applications and data. We will
review the Board’s progress towards the
implementation of our recommendations in
our next compliance examination.

ACCOUNTANT’S OPINION

The accountants conducted a compliance
examination of the Board for the two
years ended June 30, 2020, 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 BKD, 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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