REPORT DIGEST

ILLINOIS COUNCIL ON DEVELOPMENTAL
DISABILITIES

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2025

Release Date:  July 2, 2026

FINDINGS THIS AUDIT: 8

CATEGORY:  NEW -- REPEAT – TOTAL
Category 1:  0 -- 1 -- 1
Category 2:  1 -- 6 -- 7
Category 3:  0 -- 0 -- 0
TOTAL:  1 -- 7 -- 8

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

• (25-02) The Council did not timely
submit its vouchers for payments to the
Comptroller’s Office during the
examination period.

• (25-04) The Council did not file
statutorily required reports and
submissions or did not file them timely.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

VOUCHER PROCESSING WEAKNESSES

The Council did not timely submit its
vouchers for payments to the Comptroller’s
Office during the examination period.

Due to our ability to rely upon the
processing integrity of the Enterprise
Resource Planning (ERP) System operated by
the Department of Innovation and
Technology (DoIT), we were able to limit
our voucher testing at the Council to
determine whether certain key attributes
were properly entered by the Council’s
staff into ERP System.  In order to
determine the operating effectiveness of
the Council’s internal controls related to
voucher processing and subsequent payment
of interest, we selected a sample of key
attributes (attributes) to determine if
the attributes were properly entered into
the State’s ERP System based on supporting
documentation.  The attributes tested were
(1) vendor information,
(2) expenditure amount, (3) object(s) of
expenditure, and (4) the later of the
receipt date of the proper bill or the
receipt date of the goods and/or services.

We then conducted an analysis of the
Council’s expenditures data for Fiscal
Years 2024 and 2025 and noted the Council
did not timely approve 117 of 879 (13%)
vouchers processed during the examination
period, totaling $408,613.  We noted these
vouchers were approved between 31 and 397
days after receipt of a proper bill or
other obligating document.

In addition, during our testing of travel
vouchers, two of 15 (13%) travel vouchers,
totaling $1,346, were not submitted
timely, between 37 and 77 days late.
(Finding 2, pages 12-13).  This finding
has been reported since 2019.

We recommended the Council timely approve
proper bills and obligations due.  We
further recommend the Council ensure
travel vouchers are timely submitted after
employees’ travel.

The Council agreed with the finding and
indicated they will strengthen processes
to ensure vouchers are approved within 30
days after receipt.  In addition, the
Council indicated they will provide
additional training to staff to ensure
travel vouchers are submitted within 60
days of the last date of travel.

INADEQUATE CONTROLS OVER REPORTING

The Council did not file statutorily
required reports and submissions or did
not file them timely.

During testing, we noted the following:

• The Council submitted its Fiscal Year
2023 Annual Report to the Governor’s
Office 365 days late.  In addition, the
Council did not submit its Fiscal Year
2024 Annual Report to the Governor’s
Office.

• The Council submitted the Public
Accountability Report (PAR) Program and
Indicator Worksheets for Fiscal Year 2024
to the Illinois Office of Comptroller 17
days late.  In addition, the Council was
unable to provide sufficient support to
verify information reported in the Fiscal
Year 2024 PAR.

• The Fiscal Year 2023 census data
reconciliation was submitted by the
Council to the State Employees’ Retirement
System (SERS) 208 days late.

• The Council did not submit its Fiscal
Year 2024 Agency Workforce Report to the
Governor’s Office.

• The Council did not submit its responses
to the 2024 State Employment Plan survey
(employment data as of June 30, 2023) to
the Department of Central Management
Services (CMS).

• The SF-425 Federal Financial Report
(FFR) ending September 30, 2024 was
submitted by the Council to the U.S.
Department of Health and Human Services
(DHHS) 5 days late. (Finding 4, pages
16-18)

We recommended the Council strengthen its
controls over reporting to ensure
statutorily required reports are prepared,
submitted timely as required by State
laws, and properly supported.

The Council agreed with the finding and
indicated that they will strengthen
processes to ensure reports are submitted
on time.  In addition, the Council
indicated they will maintain supporting
documentation for information included in
the reports.

OTHER FINDINGS

The remaining compliance findings are
reportedly being given attention by the
Council.  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, 2025, as
required by the Illinois State Auditing
Act.  The accountants qualified their
report on State compliance for Finding
2025-001.  Except for the noncompliance
described in this finding, the accountants
stated the Council 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:EMR