REPORT DIGEST

OFFICE OF THE STATE’S ATTORNEYS APPELLATE
PROSECUTOR

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2018

Release Date:  July 18, 2019

FINDINGS THIS AUDIT:  1

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

FINDINGS LAST AUDIT: 3

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

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROLS OVER PERSONAL SERVICES

The Office of the State’s Attorneys
Appellate Prosecutor (Office) did not have
adequate controls over its personal
services function.  During testing, we
noted the following:

• For five of 18 (28%) employees tested,
the Office submitted payroll vouchers
indicating an employee was single for
federal withholding when the Federal/
Illinois W-4 Employee’s Withholding
Exemption Certificate (Form C-25) indicated
the employee was married.

• Five of 17 (29%) employee performance
evaluations tested were not completed
timely.  Four of the evaluations were
completed between 8 and 57 days late.
Additionally, the Office was unable to
provide support showing that one of the
evaluations was completed. (Finding 1,
pages 10-11)

We recommended the Office implement
controls to ensure payroll deductions are
properly supported and calculated.
Further, we recommended the Office complete
performance evaluations in a timely manner.

The Office agreed with the recommendation.

ACCOUNTANT’S OPINION

The accountants conducted a compliance
examination of the Office for the two years
ended June 30, 2018, as required by the
Illinois State Auditing Act.  The
accountants stated the Office 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.

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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