REPORT DIGEST

ABRAHAM LINCOLN PRESIDENTIAL
LIBRARY AND MUSEUM

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2023

Release Date:  May 16, 2024

FINDINGS THIS AUDIT: 10

CATEGORY:  NEW -- REPEAT – TOTAL
Category 1:  0 -- 6 -- 6
Category 2:  1 -- 3 -- 4
Category 3:  0 -- 0 -- 0
TOTAL:  1 -- 9 -- 10

FINDINGS LAST AUDIT: 12

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

• (23-01) The Abraham Lincoln Presidential
Library and Museum (ALPLM) did not maintain
adequate controls over its personal services
function.

• (23-02) The Abraham Lincoln Presidential
Library and Museum (ALPLM) did not maintain
sufficient controls over its property and
related fiscal records.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROLS OVER PERSONAL SERVICES.

The Abraham Lincoln Presidential Library and
Museum (ALPLM) did not maintain adequate
controls over its personal services
function.

• During testing of personnel files for 10
employees, we noted the following:

— One (10%) employee signed the Employment
Eligibility Verification Form (Form I-9)
four days late.

— Five performance evaluations for the
period tested for three (30%) employees were
completed 26 to 270 days late.

— Eight performance evaluations for the
period tested for five (50%) employees were
not completed.

— Two performance evaluations were not
signed and dated for two (20%) employees.
Thus, the auditors were unable to determine
the timeliness of completion of the
performance evaluation.

•	During testing of leave
authorizations, we noted for 5 of 10 (50%)
employees tested, leave requests were
approved 1 to 172 days late.

•	During testing of employee
deductions for 10 employees, we noted the
following:

— Five (50%) employees’ federal withholding
tax deductions did not agree with the
Employee’s Federal Withholding Certificate
(Form C-25 and/or Form W-4) within the
employee’s personnel file, difference
ranging between $21 to $209.

— Three (30%) employee’s State withholding
tax deductions did not agree with the
Employee’s Illinois Withholding Allowance
Certificate (Form C-25 and/or Illinois Form
W-4) within the employee’s personnel file,
difference ranging between $5 to $10.

• During testing of the Statement of
Economic Interest (SOEI), we noted for 13
(100%) required filers tested, we were
unable to determine whether the ALPLM
certified the names and mailing addresses of
the persons to the Secretary of State (SOS)
on or before February 1 each year.

• During testing of required trainings, we
noted two of 10 (20%) employees tested
completed the calendar year 2022 sexual
harassment and discrimination prevention
training 12 days late. In addition, the
training completion report during the
examination period showed six employees
completed the calendar year 2022 sexual
harassment and discrimination prevention
training six to 13 days late and one
employee did not complete the calendar year
2021 sexual harassment and discrimination
prevention training and ethics training.

• During the prior year examination, we
noted the ALPLM did not accurately report
information on its Fiscal Years 2019 and
2020 Agency Workforce Reports. The ALPLM
failed to submit the corrected Reports
within 30 days after the release of the
ALPLM’s prior audit by the Auditor General.

• During our review of the annual census
data reconciliation, we noted the following:

— The Fiscal Year 2021 census data
reconciliation was submitted 100 days late.
In addition, for three of 11 (27%)
employees’ census data tested, the ALPLM
failed to reconcile the information per
ALPLM records to the State Employees’
Retirement System (SERS) census data.

— The Fiscal Year 2022 census data
reconciliation was not performed and
submitted by the ALPLM to the SERS. (Finding
1, pages 11-15)

We recommended the ALPLM strengthen its
procedures and internal controls for:
• Employee personnel files to ensure
complete and accurate documentation is
maintained;
• Monitoring performance evaluations to
ensure performance evaluations are completed
timely;
• Monitoring leave requests to ensure
authorization and approval;
• Payroll vouchers to ensure withholding
taxes are accurate;
• Economic interest statements, to ensure a
complete and accurate list of filers is
submitted and maintained;
• Trainings to ensure mandatory employee
trainings are timely completed;
• Submission of corrected Agency Workforce
Reports; and
• Census reconciliation to enable timely and
complete reconciliation of census data with
ALPLM records.

ALPLM officials accepted the recommendation
and stated they have a dedicated Human
Resources Director and a staff position
which will allow for the completion of
personnel files to ensure all required
documents are included as well as follow up
on employee evaluations and census data. In
addition, ALPLM officials stated the
required training and Statement of Economic
Interests are being tracked to ensure
completion by staff.

PROPERTY CONTROL WEAKNESSES

The Abraham Lincoln Presidential Library and
Museum (ALPLM) did not maintain sufficient
controls over its property and related
fiscal records.

During our testing, we requested the ALPLM
provide various populations related to its
equipment. The ALPLM provided its detailed
list of owned equipment for both Fiscal
Years 2022 and 2023. We also noted the ALPLM
completed the transfer of its equipment
records to DoIT’s Enterprise Resource
Planning (ERP) System Asset Management
Module by end of Fiscal Year 2023. However,
the ALPLM was unable to provide a complete
and detailed population of additions for
Fiscal Years 2022 and 2023. Equipment
purchases during the examination period
which are capitalizable were not recorded as
additions. As a result, we were unable to
test the ALPLM’s compliance relative to
equipment additions.

Due to these conditions, we were unable to
conclude whether the ALPLM’s population
records were sufficiently precise and
detailed under the Attestation Standards
promulgated by the American Institute of
Certified Public Accountants (AT-C § 205.36)
to test the ALPLM’s equipment.

Even given the population limitations noted
above which hindered the ability of the
accountants to conclude whether selected
samples were representative of the
population as a whole, we performed testing
and noted the following:

• For 12 of 40 (30%) equipment vouchers
tested, there were 31 equipment items (three
handheld scanner software, four wireless
microphones, a desk system, four wireless
video transmission systems, a sliding table
saw, 10 laser projectors, a resin printer, a
workstation, a showcase system, a weapon
storage, a refrigerated drinking fountain, a
camera, and two camera accessories),
totaling $184,576, not capitalized and
included in the ALPLM’s property records.

• For one of 40 (3%) equipment vouchers
tested (a fog machine), the freight charge
amounting to $420 was not capitalized as
part of the equipment cost.

• For one of 40 (3%) equipment vouchers
tested (a theatrical snow machine), the
equipment cost recorded in the inventory
listing did not consider the purchase
discount amount of $3,825.

• The annual inventory certifications filed
with the Department of Central Management
Services (DCMS) for both Fiscal Years 2022
and 2023 were inaccurate and incomplete. The
ALPLM did not include all additions of
equipment during the examination period.

• The Quarterly Agency Reports of State
Property (Form C-15s) submitted to the
Office of Comptroller for Fiscal Years 2022
and 2023 were inaccurate and incomplete.
There were no property additions reported in
the form C-15 for all quarters in fiscal
year 2022 and for the first three quarters
in Fiscal Year 2023. The additions in Fiscal
Year 2023 fourth quarter Form C-15 is a
balancing figure to agree the ending balance
of equipment per Form C-15 to the ALPLM
property records per ERP. The Agency was
unable to provide a listing to support the
property additions amount reported.

• We selected 40 items of equipment from the
ALPLM’s detailed list of equipment and
requested to physically examine the items.
We noted:

— One (3%) equipment item tested (a
printer), valued at $2,999, was found in a
different location.

— One (3%) equipment item tested (a desk
system), valued at $39,717, the tag number
per inventory records did not match the
actual physical tag.

— One (3%) equipment item tested (a
printer), valued at $5,300, is a rental
property that should not have been tagged
and included in the ALPLM’s property
records.

— Two (5%) equipment items tested (an audio
amplifier and a desk system), with a total
value of $45,671, were not traced to the
annual inventory report to DCMS.

• We selected 40 items of equipment from
various locations within the ALPLM to verify
they were included on its property control
records. We noted:

— One (3%) equipment item tested (a desk
system), valued at $4,739 has two inventory
tag numbers.

— Two (5%) equipment items tested (a monitor
and a scanner) have tag numbers and deemed
capitalizable but not traced to the property
records as of June 30, 2023 and inventory
report to DCMS.

— For two (5%) equipment items tested (a
flatbed scanner and a three dimension
printer), with a total value of $6,658, the
location per physical inspection did not
match with ALPLM property records. (Finding
2, pages 16-19) This finding has been
repeated since 2019.

We recommended the ALPLM improve its
controls over State property to comply with
applicable laws and regulations.
Specifically, the ALPLM should implement
procedures to ensure all equipment
transactions are recorded timely and
accurately, and documentation is retained.
We further recommended the ALPLM strengthen
its supervisory review process in its
procedures to ensure clerical, technical,
and other errors are promptly detected and
corrected.

ALPLM officials accepted the recommendation
and stated they completed a review of all
property control to ensure items are
recorded accurately on the annual inventory.
A scanning tool was used to scan the items
and internal forms have been created to
track additions to inventory as well as
movement and deletion from inventory.

OTHER FINDINGS

The remaining findings pertain to inadequate
controls over reporting requirements,
monthly reconciliations and grant
agreements; voucher processing internal
controls not operating effectively; untimely
deposit of receipts; lack of disaster
recovery plan testing; weaknesses in
cybersecurity programs and practices and
system access controls. We will review the
ALPLM’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 ALPLM for the two years
ended June 30, 2023, as required by the
Illinois State Auditing Act.  The
accountants qualified their report on State
compliance for Finding 2023-001 through
2023-006.  Except for the noncompliance
described in these findings, the accountants
stated the ALPLM complied, in all material
respects, with the requirements described in
the report.

This State compliance examination was
conducted by Adelfia LLC.

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

FJM:AXG