REPORT DIGEST

GUARDIANSHIP AND ADVOCACY COMMISSION

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2025

Release Date:  July 23, 2026

FINDINGS THIS AUDIT: 10

CATEGORY:  NEW -- REPEAT – TOTAL
Category 1:  0 -- 0 -- 0
Category 2:  3 -- 7 -- 10
Category 3:  0 -- 0 -- 0
TOTAL:  3 -- 7 -- 10

FINDINGS LAST AUDIT: 7

State of Illinois, Office of the Auditor
General
CHRISTOPHER B. MEISTER, AUDITOR GENERAL

To obtain a copy of the Report contact:
Office of the Auditor General, 400 West
Monroe, Suite 306, Springfield, IL
62704-9849
(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

• (25-01) The Commission did not maintain
adequate controls over personnel files.
• (25-02) The Commission did not have
adequate controls over voucher processing.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROLS OVER PERSONNEL FILES

The Commission did not maintain adequate
controls over personnel files.

During testing, we noted the following:

• One of 16 (6%) employees tested was
missing Section 1 of the Form I-9 in the
employee’s personnel files.

• Two of 13 (15%) employees tested did not
have an annual performance evaluation
completed in Fiscal Year 2024 and Fiscal
Year 2025.

• One of 3 (33%) new employee probationary
period evaluations was not performed.

• One of 16 (6%) employees tested did not
have the Illinois W-4 Employee's Illinois
Withholding Allowance Certificate form
supporting the withholding taxes.

• Two of 16 (13%) employees tested did not
timely complete the initial ethics and
sexual harassment prevention training for
Fiscal Year 2024. (Finding 1, pages 11-13)

We recommended the Commission strengthen
its procedures and internal controls over
personal services for:

• The Form I-9 to ensure it is properly
completed and maintained;

• Performance evaluations to ensure
performance evaluations are completed
timely;

• Payroll forms to ensure documentation is
maintained and withholding taxes are
accurate; and

• Trainings to ensure mandatory employee
trainings are timely completed.

The Commission agreed with the
recommendation.

INADEQUATE CONTROLS OVER VOUCHER
PROCESSING

The Commission did not have adequate
controls over voucher processing.

During testing, we noted the Commission
did not timely approve 272 of 2,507 (11%)
general vouchers processed during the
examination period, totaling $871,664.  We
noted these vouchers were approved between
31 and 181 days after receipt of a proper
bill or other obligating document.

In addition, 2 out of 25 (8%) travel
voucher samples, totaling $1,998, were
submitted by the traveler between 1 and 7
days late. (Finding 2, pages 14-15).  This
finding has been reported since 2019.

We recommended the Commission strengthen
its controls over voucher processing to
ensure timely review, approval, and
submission of vouchers.

The Commission agreed with the
recommendation.

OTHER FINDINGS

The remaining findings are reportedly
being given attention by the Commission.
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, 2025, 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 Adelfia, LLC.

COURTNEY DZIERWA
Deputy Auditor General

This report is transmitted in accordance
with Section 3-14 of the Illinois State
Auditing Act.

CHRISTOPHER B. MEISTER
Auditor General

CBM:AA