REPORT DIGEST

ILLINOIS JOINING FORCES FOUNDATION

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED June 30, 2024

Release Date:  October 23, 2025

FINDINGS THIS AUDIT: 4

CATEGORY:  NEW -- REPEAT – TOTAL
Category 1:  0 -- 3 --3
Category 2:  0 -- 1 -- 1
Category 3:  0 -- 0 -- 0
TOTAL:  0 -- 4 -- 4

FINDINGS LAST AUDIT: 5

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, 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

INTRODUCTION

This digest covers the compliance
examination of the Illinois Joining Forces
Foundation (Foundation) for the two years
ended June 30, 2024. The Foundation’s
financial audit covering the two years
ended June 30, 2024, will be released under
a separate cover. In total, this report
includes four findings, two of which were
reported in the financial audit.

SYNOPSIS

• (24-4) The Illinois Joining Forces
Foundation (Foundation) did not comply with
certain statutory requirements.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

MANDATE NONCOMPLIANCE

The Illinois Joining Forces Foundation
(Foundation) did not comply with certain
statutory requirements.

During testing of statutory requirements,
we noted the following issues:

• The Foundation was unable to provide a
copy of the donation letter for 1 of 27
(4%) receipts tested, totaling $2,500. As
such, we were unable to determine whether
the Foundation provided the letter in
accordance with the Department of Veterans’
Affairs Act or the Foundation’s Financial
Controls Policy, or whether the amount
described in the letter agreed to the
Foundation’s general ledger. Additionally,
we noted that for 2 of 27 (7%) receipts
tested, totaling $11,250, the amounts
indicated on the donation letters were
incorrect and did not trace to the
Foundation’s general ledger.

• The Foundation’s treasurer did not obtain
a fidelity or surety bond in accordance
with the Department of Veterans’ Affairs
Act. Although the Foundation maintained
liability insurance during the examination
period, this policy did not include a
fidelity or surety bond for the treasurer.

• The Foundation did not file its Calendar
Year 2022 and Calendar Year 2023 General
Not for Profit Corporation Act Annual
Reports (reports) with the Office of the
Secretary of State within 60 days
immediately preceding the first day of the
anniversary month of the Foundation. The
Calendar Year 2022 report was filed 27 days
late and the Calendar Year 2023 report was
filed 1 day late. (Finding 4, pages 21-23)
This finding has been reported since 2018.

We recommended the Foundation strengthen
its controls over retention and maintenance
of supporting documentation related to its
statutorily-required donation letters.
Additionally, we recommended the Foundation
ensure its treasurer obtains a fidelity or
surety bond in accordance with the
Department of Veterans’ Affairs Act.
Finally, we recommended the Foundation
timely file required reports with the
Office of the Secretary of State.

Foundation management agreed with our
recommendations.

OTHER FINDINGS

The remaining findings pertain to
weaknesses in financial statements and
notes, internal control structure
weaknesses, and inadequate controls over
Board membership. We will review the
Foundation’s progress towards the
implementation of our recommendations in
our next compliance examination.

AUDITOR’S OPINION

The financial audit was separately
released. The auditors qualified their
opinion on the Foundation’s financial
statements due to the issues noted in
Finding 2024-001. Except for this matter,
the auditors stated the financial
statements of the Foundation as of and for
the years ended June 30, 2024, and June 30,
2023, are fairly stated in all material
respects.

ACCOUNTANT’S OPINION

The accountants conducted a compliance
examination of the Foundation for the two
years ended June 30, 2024, as required by
the Illinois State Auditing Act. The
accountants qualified their report on
compliance for Findings 2024-001, 2024-002,
and 2024-004.  Except for the noncompliance
described in these findings, the
accountants stated the Foundation complied,
in all material respects, with the
requirements described in the report.

This compliance examination was conducted
by the Office of the Auditor General’s
staff.

COURTNEY DZIERWA
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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