REPORT DIGEST

ILLINOIS COUNCIL ON DEVELOPMENTAL
DISABILITIES

STATE COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2021

Release Date:  April 27, 2023

FINDINGS THIS AUDIT: 0

CATEGORY:  NEW -- REPEAT -- TOTAL
Category 1:  0 -- 0 -- 0
Category 2:  3 -- 2 -- 5
Category 3:  0 -- 0 -- 0
TOTAL:  3 -- 2 -- 5

FINDINGS LAST AUDIT: 5

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 Illinois Council on
Developmental Disabilities (Council)
did not maintain adequate control over
its expenditure vouchering process and
records.
• (21-02) The Council did not exercise
adequate control over contracts and
related functions.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

INADEQUATE CONTROLS OVER VOUCHER
PROCESSING

The Illinois Council on Developmental
Disabilities (Council) did not
maintain adequate control over its
expenditure vouchering process and
records.  Some of the conditions
identified are described below:

• Eleven of 60 (18%) vouchers tested,
totaling $46,563, were not approved
within 30 days of receipt.  The
vouchers were approved 1 to 46 days
late.

• For 1 of 60 (2%) vouchers tested,
totaling $19, the Council did not
identify the date the invoices were
received.

• One of 60 (2%) vouchers tested,
totaling $2,940, was recorded in the
Council’s expenditure records under a
different detail object code than was
recorded in records maintained by the
Office of Comptroller.

• Two of 16 (13%) travel vouchers
tested, totaling $1,152, were not
submitted within 60 days of the last
travel date reported on the respective
voucher.  The vouchers were submitted
177 and 206 days late.  (Finding 1,
pages 11-13)

We recommended the Council ensure
travel vouchers are submitted timely
and ensure all vouchers are approved
for payment timely.  We also
recommended the Council ensure the
date each invoice is received is
recorded in the Council’s records and
ensure each voucher is properly
categorized with an accurate detail
object code.  Further, we recommended
the Council ensure all purchase
request documentation is completed and
maintained.  Lastly, we recommended
the Council ensure information
required by the Illinois Procurement
Code is included on all printed items.

Council officials agreed with our
recommendation and indicated
corrective action is planned.

INADEQUATE CONTROLS OVER CONTRACTS AND
RELATED FUNCTIONS

The Council did not exercise adequate
control over contracts and related
functions.  During testing, we noted
the following:

• Four of 4 (100%) contracts tested,
totaling $138,997, did not include all
required certifications.

• One of 4 (25%) contracts tested,
totaling $96,957, did not include the
location at which services were to be
provided, financial disclosures, and
an availability of appropriations
contingency clause as required.

• The Council did not file a Contract
Obligation Document with the Office of
Comptroller for 1 of 4 (25%) contracts
tested, totaling $96,957.

• One of 4 (25%) contracts tested,
totaling $96,957, was not filed with
the Comptroller.  (Finding 2, pages
14-15)

We recommended the Council ensure all
required information and
certifications are included in all
contracts.  We also recommended the
Council ensure all contracts and
Contract Obligation Documents are
filed with the Office of Comptroller
as required.

Council officials agreed with our
recommendation and indicated
corrective action is planned.

OTHER FINDINGS

The remaining findings pertain to
statutory noncompliance, weaknesses
regarding cybersecurity programs and
practices, and disaster recovery
planning weaknesses.  We will review
the Council’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 Council
for the two years ended June 30, 2021,
as required by the Illinois State
Auditing Act.  The accountants stated
the Council complied, in all material
respects, with the requirements
describe 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:CMD