REPORT DIGEST

JOINT COMMITTEE ON ADMINISTRATIVE RULES

Compliance Examination
For the Two Years Ended June 30, 2014

Release Date:  March 18, 2015

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: 2

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
WILLIAM G. HOLLAND, AUDITOR GENERAL

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This Report Digest and Full Report are also
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www.auditor.illinois.gov

SYNOPSIS

• (14-1)  The Committee exercised inadequate
control over the recording of its property and
equipment.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

PROPERTY CONTROL WEAKNESS

The Committee did not exercise adequate
control over the recording of its property and
equipment.  During our testing, we noted the
following:
• Four equipment items observed, totaling
$1,275, were not recorded on the Committee’s
property records.
• Two of 40 (5%) items tested, totaling $595,
were not properly tagged.
• Thirty-two of 80 (40%) items tested were
located at different locations than on the
inventory listing.  (Finding 1, Page 9)  This
finding has been repeated since 2006.

We recommended the Committee strengthen
internal controls over equipment and ensure
all equipment items are accurately recorded on
the Committee’s property records.

Committee officials agreed with the
recommendation and stated they would strive to
timely adjust and maintain its property
records.  (For previous response, see Digest
Footnote #1)

AUDITOR’S OPINION

We conducted a compliance examination of the
Committee as required by the Illinois State
Auditing Act.  The Committee has no funds that
require an audit leading to an opinion of
financial statements.

WILLIAM G. HOLLAND
Auditor General

WGH: PH

AUDITORS ASSIGNED

This examination was performed by the Office
of the Auditor General’s staff.

DIGEST FOOTNOTES

#1 - PROPERTY CONTROL WEAKNESSES (Previous
Committee Response)

2012:  JCAR officials agreed with the finding
and will complete reports on time in the
future and ensure that all property is timely
recorded.