REPORT DIGEST

OFFICE OF THE ATTORNEY GENERAL

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2018

Release Date:  January 29, 2018

FINDINGS THIS AUDIT:  1

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

FINDINGS LAST AUDIT: 0

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

SYNOPSIS

• (18-01) The Office did not exercise
adequate control over the recording and
reporting of its State property and
equipment.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROLS OVER PROPERTY AND
EQUIPMENT

The Office did not exercise adequate
control over the recording and reporting of
its State property and equipment.

We noted the following:

• Four of 8 (50%) Agency Report of State
Property (C-15) forms were inaccurate and
resulted in a net misstatement of $61,874
in additions for FY18.
• Equipment from 2 of 40 (5%) property
vouchers and 21 of 40 (53%) additions were
added to property records 32 to 350 days
after receipt or not at all.
• Twenty-two of 40 (55%) property deletions
were removed from records 103 to 617 days
after property was sent to surplus.
• One of 40 (3%) property items was not
tagged.
• Three of 40 (8%) items from property
records could not be physically located. In
addition, the location of one laptop
differed from property records.
• One of 40 (3%) items, a laptop computer,
could not be located on property records.
• For 6 of 40 (15%) surplus property items,
the acquisition date or cost were not
accurately reported on Surplus Property
Delivery Forms.  (Finding 1, pages 9-12).

We recommended the Office ensure accurate
C-15 reports are filed. Further, we
recommended the Office strengthen controls
and procedures to ensure all property and
equipment additions are appropriately
tagged and timely recorded in property
records, deletions are timely removed from
property records, and Surplus Property
Delivery forms are properly completed.
Additionally, we recommended the office
ensure all property items located at the
Office are properly recorded in property
records and all items recorded in property
records are physically possessed by the
Office.

Office management agreed with the finding
and stated they identified the causes of
the issues in the finding and have begun to
address them through staffing changes and
technological improvements.

We will review the Agency’s progress
towards the implementation of our
recommendation in our next compliance
examination.

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 Agency complied, in
all material respects, with the
requirements described in the report.

This compliance examination was conducted
by West and Company 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

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