REPORT DIGEST

LEGISLATIVE AUDIT COMMISSION

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2023

Release Date:  May 29, 2025

FINDINGS THIS AUDIT: 2

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

FINDINGS LAST AUDIT: 0

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, 400 West
Monroe, Suite 306, Springfield, IL
62704-9849
(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 Legislative Audit Commission’s
(Commission) primary duty is to review
reports received from the Auditor General
and take action thereon and make
recommendations to the General Assembly. The
Commission also determines what remedial
measures, if any, are needed; determines
whether special studies and investigations
are needed; and, if deemed necessary,
directs the Auditor General to undertake
such studies or investigations.

SYNOPSIS

• (23-2) The Legislative Audit Commission
did not exercise adequate controls over
employee travel.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROLS OVER TRAVEL

The Legislative Audit Commission
(Commission) did not exercise adequate
controls over employee travel.

During the testing of six travel vouchers,
we noted the following:

• One (17%) travel voucher tested, totaling
$1,567, did not include the approval date.
As a result, we were unable to determine if
the voucher was approved in a timely manner.

• For one (17%) travel voucher tested, we
noted the lodging rate was in excess of the
allowable amount by $172. The Commission was
unable to provide documentation showing the
excess was pre-approved.

• For one (17%) voucher tested, we noted a
taxi cab reimbursement for $25 for a ride
totaling less than two miles. While
reviewing the supporting documentation, we
noted a charge, totaling $22, labeled as
“extra” on the taxi receipt. When we
inquired the reason for the charge, the
Commission was unable to provide an
explanation. (Finding 2, Pages 9-10)

We recommended the Commission strengthen
controls and ensure travel vouchers are
timely and properly approved for acceptable
charges.

The Commission accepted the recommendation
and stated it will ensure future travel
vouchers are reviewed and approved timely
and submitted correctly.

OTHER FINDING

The remaining finding pertained to
inadequate controls over receipts and
reconciliations. We will review the
Commission’s progress towards the
implementation of our recommendations in our
next State compliance examination.

ACCOUNTANT’S OPINION

The accountants conducted a State compliance
examination of the Commission for the two
years ended June 30, 2023, as required by
the Illinois State Auditing Act.  The
accountants stated the Commission complied,
in all material respects, with the
requirements described in the report.

This State compliance examination was
conducted by the Office of the Auditor
General’s staff.

COURTNEY DZIERWA
Division Director

This report is transmitted in accordance
with Section 3-14 of the Illinois State
Auditing Act.

FRANK J. MAUTINO
Auditor General

FJM:sw