REPORT DIGEST

ILLINOIS LABOR RELATIONS BOARD

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2023

Release Date:  March 14, 2024

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:  6

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

INTRODUCTION

This digest covers the Illinois Labor
Relations Board’s (Board) Compliance
Examination for the two years ended June 30,
2023.

SYNOPSIS

• (23-01) The Board did not submit required
reports timely.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

UNTIMELY SUBMISSION OF REQUIRED REPORTS

The Illinois Labor Relations Board (Board)
failed to timely submit required reports.

During testing, we noted the following:

• The Board failed to submit its Fiscal Year
2021 and Fiscal Year 2022 Annual Report to
the Governor’s Office by the required
deadline.

• The Board did not submit paper copies of
its Fiscal Year 2021 annual report and did
not submit electronic copies of its Fiscal
Year 2021 and Fiscal Year 2022 annual
reports to the State Library.

We recommended the Board ensure annual
reports are timely submitted to the
Governor’s Office. We further recommended
the Board ensure annual reports are
submitted to the State Library in the media
specified in the Code.

The Board accepts the recommendation and
stated it will review its current procedures
to determine how to reduce instances of late
submission of the Annual Reports.

OTHER FINDINGS

The remaining finding pertains to the
Board’s weaknesses regarding electronic data
processing procedures. We will review the
Board’s progress towards the implementation
of our recommendations in our next State
compliance examination.

ACCOUNTANT’S OPINION

The accountants conducted a compliance
examination of the Board for the two years
ended June 30, 2023, as required by the
Illinois State Auditing Act.  The
accountants stated the Board complied, in
all material respects, with the requirements
described in the report.

This State compliance examination was
conducted by Borschnack, Pelletier & Co.

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

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