REPORT DIGEST
LEGISLATIVE PRINTING UNIT
COMPLIANCE EXAMINATION
For the Two Years Ended June 30, 2011
Release Date: January 11, 2012
Summary of Findings:
Total this audit: 3
Total last audit: 1
Repeated from last audit: 1
State of Illinois, Office of the Auditor General
WILLIAM G. HOLLAND, 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
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SYNOPSIS
• The Legislative Printing Unit did not maintain adequate
control over their commodities inventory.
• The Legislative Printing Unit did not exercise adequate
controls over voucher processing.
FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS
INADEQUATE CONTROL OVER COMMODITIES INVENTORY
The Legislative Printing Unit (LPU) did not maintain
adequate control over their commodities inventory.
During our test counts of the commodities inventory, we noted
13 of 25 (52%) items counted did not match the perpetual inventory records
resulting in the inventory being overstated by $5,457. (Finding 1, page 9)
We recommended LPU strengthen internal controls over the
recording and tracking of their commodities inventory by reviewing their
inventory and recordkeeping practices to ensure accuracy.
LPU agreed with our recommendation and stated they are
currently in the process of updating the Job Tracking System which monitors the
LPU commodities inventory. In order to
test inventory balances, some test count transactions were entered to increase
inventory balances. These test
transactions were never deleted thus resulting in an overstatement of some
inventory items. LPU stated when the Job
Tracking System update is complete, they will ensure all commodities balances
are correct and that test counts are accurate.
INADEQUATE CONTROLS OVER VOUCHER PROCESSING
LPU did not exercise adequate control over voucher
processing. We noted the following:
• Fifty-five of 133 (41%) vouchers tested totaling $165,215 were approved for payment from 2 to 54 days late.
• The required interest totaling $4,422 was not paid on 16
of 133 (12%) vouchers tested. (Finding
2, page 10)
We recommended LPU ensure all interest owed on vouchers is
paid and ensure vouchers are approved within the required time frame.
LPU agreed with our recommendation and stated they will more
timely complete the voucher process in the future. They also stated prompt payment interest will
be paid timely on all future vouchers.
OTHER FINDING
The remaining finding pertains to controls over State
property. This finding is reportedly
being given attention by LPU. We will
review LPU’s progress towards implementation of our
recommendation in our next examination.
AUDITORS’ OPINION
We conducted a compliance examination of the Legislative
Printing Unit as required by the Illinois State Auditing Act. The Legislative Printing Unit has no funds
that require an audit leading to an opinion of financial statements.
WILLIAM G. HOLLAND
Auditor General
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AUDITORS ASSIGNED
The compliance examination was performed by the Auditor General’s staff.