REPORT DIGEST

ILLINOIS BOARD OF ADMISSIONS TO THE BAR

FINANCIAL AUDIT AND COMPLIANCE EXAMINATION
For the Two Years Ended:  September 30, 2013


Release Date:   May 15, 2014

Summary of Findings:
Total this audit: 1
Total last audit:  1
Repeated from last audit: 0

State of Illinois, Office of the Auditor General
WILLIAM G. HOLLAND, 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

• The Board lacked adequate segregation of
duties in respect to the record keeping and
custody over the cash receipts and disbursements
function.

FINDING, CONCLUSION, AND RECOMMENDATION

INADEQUATE SEGREGATION OF DUTIES

The Illinois Board of Admissions to the Bar
(Board) did not adequately segregate duties for
the record keeping and custody of cash receipts
and disbursements functions.

The Board’s accountant prepares and records
checks and electronic transfers, receives
unopened bank statements, and also prepares
monthly bank reconciliations.  The Board’s
accountant also prepares the deposit slip,
records deposits in the general ledger, and
takes deposits to the bank.  (Finding 1, page 6)

We recommended an employee other than the
accountant receive unopened bank statements,
prepare or review monthly bank reconciliations,
and prepare or verify deposits.

Board management agreed with the finding and
stated actions have been taken to improve
segregation of duties consistent with the
recommendation.

AUDITORS’ OPINION

Our special assistant auditors stated the
September 30, 2013 and September 30, 2012
Illinois Board of Admissions to the Bar
financial statements are fairly presented in all
material respects.

WILLIAM G. HOLLAND Auditor General

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AUDITORS ASSIGNED

Doehring, Winders & Co., LLP was our special
assistant auditor for this audit.