REPORT DIGEST

ILLINOIS MATHEMATICS & SCIENCE ACADEMY

COMPLIANCE EXAMINATION
FOR THE YEAR ENDED JUNE 30, 2023

Release Date:  March 5, 2024

FINDINGS THIS AUDIT: 3

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

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

INTRODUCTION

The Illinois Mathematics and Science Academy
(Academy) develops creative, ethical leaders
in science, technology, engineering and
mathematics.  As a teaching and learning
laboratory created by the State of Illinois,
the Academy enrolls academically talented
Illinois students (grades 10-12) in its
advanced, residential college preparatory
program, and it serves thousands of
educators and students in Illinois and
beyond through innovative instructional
programs that foster imagination and
inquiry.

This digest covers the Academy’s State
Compliance Examination for the year ended
June 30, 2023.  A digest covering the
Academy’s Financial Audit as of and for the
year ended June 30, 2023 was separately
released.

SYNOPSIS

• (23-01) The Academy did not have adequate
internal controls to ensure compliance and
regulations applicable to its personal
service operations.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

Compliance Weaknesses over Personal Services

The Academy did not have adequate internal
controls to ensure compliance with
regulations applicable to its personal
service operations.

During our examination, we requested the
Academy provide a population of all
employees employed at any time during Fiscal
Year 2023.  The Academy provided a list with
254 employee names.  We attempted to verify
the completeness and accuracy of the
employee list provided and concluded the
list was not complete and accurate.  Even
given the population limitations noted on
the finding, we selected samples, performed
procedures and noted the following:

• 3 of 30 (10%) personnel files did not have
a completed Employment Eligibility
Verification Form (Form I-9) as required.
• 1 of 30 (3%) personnel files did not have
a timely completed employee evaluation in
the file.
• 1 of 5 (20%) newly hired employees during
Fiscal Year 2023 did not complete their
initial ethics training nor their sexual
harassment and discrimination prevention
training within 30 days of initial
employment.  Both trainings were completed
16 days late.
• The Academy filed its Fiscal Year 2022
Agency Workforce Report, but the report was
inaccurate.  (Finding 3, pages 12-14)

We recommended the Academy ensure each
personnel file contains the completed Form
I-9, employee evaluations are timely
completed, new employees complete required
training timely, and submit a corrected
Agency Workforce report for fiscal year 2022
within 30 days of the audit release and
review its supporting documentation to
identify errors prior to submission.

The Academy agreed with our recommendation
and stated they will implement appropriate
controls to ensure compliance and submit
corrected reports within 30 days of the
audit release.

OTHER FINDINGS

The remaining findings pertain to weaknesses
in the Academy’s cybersecurity programs and
practices and their disaster recovery plan.
We will review the Academy’s progress
towards the implementation of our
recommendations in our next State compliance
examination.

AUDITOR’S OPINION

The auditors stated the financial statements
of the Academy as of and for the year ended
June 30, 2023, are fairly stated in all
material respects.

ACCOUNTANT’S OPINION

The accountants conducted a State compliance
examination of the Academy for the year
ended June 30, 2023, as required by the
Illinois State Auditing Act.  The
accountants stated the Academy 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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