REPORT DIGEST

JOINT COMMITTEE ON ADMINISTRATIVE RULES

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED June 30, 2024

Release Date:  November 13, 2025

FINDINGS THIS AUDIT: 2

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

FINDINGS LAST AUDIT: 3

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

SYNOPSIS

• (24-1) The Joint Committee on
Administrative Rules (Committee) did not
maintain adequate controls over personal
services.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROLS OVER PERSONAL SERVICES

The Joint Committee on Administrative Rules
(Committee) did not maintain adequate
controls over personal services.

During testing of payroll, we noted the
following:

• For two of four (50%) employees tested,
the Committee did not compute payroll
deductions correctly based on employee
payroll documentation. We noted errors in
the amounts withheld for the Federal and
the State Taxes.

During testing of Agency Workforce Reports,
we noted the following:

• The Committee did not provide an accurate
count of its professional employees in its
Fiscal Year 2023 Agency Workforce Report.

• The Committee did not report the correct
sums for the Caucasian Males and Caucasian
Females columns in its Fiscal Year 2023
Agency Workforce Report.

During testing of leave slips, we noted the
following:

• Two of 24 (8%) leave slips tested, for 1
of 4 (25%) employees tested, were submitted
10 and 53 days after the leave occurred.
(Finding 1, pages 10-11).  This finding has
been reported since 2020.

We recommended the Committee strengthen its
controls over personal services to ensure
Federal and State income tax withholdings
are accurate, Agency Workforce Reports are
accurate, and leave slips are submitted in
accordance with Committee policy.

The Committee agreed with the
recommendation.

OTHER FINDINGS

The remaining finding pertains to
inadequate controls over cybersecurity. We
will review the Committee’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 Committee for
the two years ended June 30, 2024, as
required by the Illinois State Auditing
Act.  The accountants stated the Committee
complied, in all material respects, with
the requirements described in the report.

This State 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

FJM:EJJ