REPORT DIGEST

SUPREME COURT

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2025

Release Date:  February 26, 2026

FINDINGS THIS AUDIT: 3

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

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

INTRODUCTION

Our compliance examination of the Supreme
Court included Appellate Court Districts
1-5.

SYNOPSIS

• (25-1) The Court did not adequately
document and perform timely independent
internal control reviews over its service
providers.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROLS OVER THE REVIEW OF
INTERNAL CONTROL OVER SERVICE PROVIDERS

The Court did not adequately document and
perform timely independent internal control
reviews over its service providers.

The Court utilized 33 third party service
providers during the examination period. We
requested the Court to provide
documentation of their review for a sample
of nine service providers and noted the
Court had not:

• Timely obtained and reviewed the System
and Organization Controls (SOC) reports or
equivalent for 9 (100%) service providers
tested.
• Assessed and documented the operation of
Complementary User Entity Controls (CUECs)
for 6 (75%) of 8 service providers with
CUECs identified.
• Reviewed SOC reports for the subservice
providers and the complementary subservice
organization controls (CSOCs) or performed
alternative procedures to determine the
impact on its internal control environment
for 7 (78%) of 9 service providers tested.
• Conducted an analysis to determine the
impact of control deviations on 4 (80%) of
5 reports with reported control deviations.
(Finding 1, pages 10-12) This finding has
been reported since 2019.

We recommended the Court implement controls
to:
• Request and obtain a SOC report for all
identified third party service providers
timely and document the assessment of
internal controls associated with
outsourced systems annually.
• Perform and document timely review of SOC
reports of the service providers.
• Monitor and document the operation of the
CUECs related to the Court’s operations.
• Obtain and review SOC reports for
subservice organizations or perform
alternative procedures to determine the
impact of CSOCs on its internal control
environment and to determine whether
adequate controls are in place.
• Conduct and document an analysis to
determine the impact of noted deviations in
the SOC reports on the Court’s internal
control environment.

The Court agreed and stated procedures have
now been implemented to detail and provide
clear and additional documentation and
information services will communicate with
other divisions to ensure they are aware of
end user controls.

OTHER FINDINGS

The remaining findings pertain to user
access reviews and records of receipts and
refunds. We will review the Court’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 Court for the
two years ended June 30, 2025, as required
by the Illinois State Auditing Act.  The
accountants stated the Court complied, in
all material respects, with the
requirements described in the report.

This State compliance examination was
conducted by Adelfia LLC.

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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