REPORT DIGEST JUDICIAL INQUIRY BOARD COMPLIANCE EXAMINATION FOR THE TWO YEARS ENDED JUNE 30, 2020 Release Date: June 23, 2021 FINDINGS THIS AUDIT: 5 CATEGORY: NEW -- REPEAT -- TOTAL Category 1: 0 -- 0 -- 0 Category 2: 3 -- 2 -- 5 Category 3: 0 -- 0 -- 0 TOTAL: 3 -- 2 -- 5 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 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 • (20-02) The Judicial Inquiry Board (Board) did not exercise adequate controls over personal services. • (20-05) The Board did not maintain adequate controls over the reporting of State Property. FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS INADEQUATE CONTROLS OVER PERSONAL SERVICES The Board did not exercise adequate controls over personal services. During testing, we noted the following: • Twenty of 296 (7%) leave forms or earned compensatory time reports submitted by the Board’s employees during the examination period were not signed by the employee and/or the Executive Director or the Executive Director’s designee. • Five of 296 (2%) leave forms or earned compensatory time reports were not submitted by the Board’s employees during the examination period. • Six of 25 (24%) time reports were not completed properly. • Nine of 120 (8%) monthly sick time accruals had mathematical errors resulting in misstatements from the employee’s balance being understated by 1 day to overstated by 4.61 days. • Five of 120 (5%) monthly compensation time accruals had mathematical errors resulting in misstatements ranging from the employee’s balance being understated by 1 hour to overstated by 2 hours. • Two of 120 (2%) monthly vacation time accruals had mathematical errors resulting in misstatements ranging from the employee’s balance being understated by 1.83 days to overstated by 3 days. The overstatement resulted in an overpayment of unused vacation to a retired employee totaling $476. (Finding 2, pages 8-10) This finding has been repeated since 2016. We recommended the Board strengthen controls over personal services by ensuring payroll documents are properly maintained, leave forms and earned compensatory time reports are submitted, properly completed and approved, and accrued benefit time calculations are mathematically accurate. The Board agreed with the finding and stated they will implement more stringent procedural controls over personal services. INADEQUATE CONTROLS OVER STATE PROPERTY REPORTING The Board did not maintain adequate controls over the reporting of State Property. During testing, we noted the following: • Two of eight (25%) State Property Quarterly Reports (C-15’s) submitted to the Department of Central Management Services (CMS) were reported improperly. Net transfers reported on second quarter of Fiscal Year 2020, totaling $3,614, should have been reported as deletions and deletions reported on fourth quarter of Fiscal Year 2020 includes Fiscal Year 2019 deletions, as a result, deletions were overstated by $352. • The Board’s ending balance of State property as reported on the June 30, 2020 C-15 was understated by $352. • The Board’s Fiscal Year 2020 Certification of Inventory was filed 28 days late with CMS. • The Board was unable to provide documentation showing the Fiscal Year 2019 Annual Real Property Utilization Report was filed with CMS timely. (Finding 5, pages 14-15) We recommended the Board ensure all State Property reports are accurately prepared, adequately maintained, and timely submitted. The Board agreed with the finding and stated they will implement procedures to maintain adequate controls over the reporting of State Property. OTHER FINDINGS The remaining findings pertain to inadequate controls over cash collections, untimely filing of FCIAA certifications, and inadequate controls contractual services. We will review the Board’s progress towards the implementation of our recommendations in our next compliance examination. ACCOUNTANT’S OPINION The accountants conducted a compliance examination of the Board for the two years ended June 30, 2020, as required by the Illinois State Auditing Act. The accountants stated the Board complied, in all material respects, with the requirements described in the report. This compliance examination was conducted by Roth & Co., LLP. 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:JGR