REPORT DIGEST

LEGISLATIVE PRINTING UNIT

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2019

Release Date:  July 16, 2020

FINDINGS THIS AUDIT:  2

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

FINDINGS LAST AUDIT: 0

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

• (19-01) The Unit did not maintain
adequate controls over its property and
related reporting.

• (19-02) The Unit did not approve
vouchers for payment in a timely manner.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

INADEQUATE CONTROLS OVER STATE PROPERTY

The Unit did not maintain adequate
controls over its property and related
reporting.  During testing, we noted the
following:

• Our testing identified the acquisition
of 33 items, totaling $251,580, which
were not added to the Unit’s property
records during the examination period.
These items were subsequently added to
the Unit’s property records during Fiscal
Year 2020.  The untimely recording of
these items resulted in the Unit’s Agency
Report of State Property (Form C-15)
being understated by $233,070 and
$251,580 as of June 30, 2018, and June
30, 2019, respectively.

• We identified three vouchers, totaling
$11,059, which may have contained
property items not recorded on the Unit’s
property records at all.  Each of these
vouchers was processed with an equipment-
oriented detail object code and exceeded
$1,000.

• Four of 40 (10%) equipment items
tested, totaling $622,422, were not
physically marked with the property tag
numbers as indicated on the Unit’s
property listing.

• One of eight (13%) quarterly Form C-15
was filed six days late.  (Finding 1,
pages 9-10)

We recommended the Unit strengthen its
internal controls over State property by
timely recording equipment additions,
ensuring Form C-15s are complete and
submitted to the Office of the State
Comptroller timely, and physically
marking all required items with property
tags.

The Unit agreed with our recommendation.

UNTIMELY VOUCHER APPROVALS

The Unit did not approve vouchers for
payment in a timely manner.

During testing, we noted 34 of 60 (57%)
vouchers tested, totaling $244,700, were
approved between 2 and 124 days late.
(Finding 2, page 11)

We recommended the Unit ensure vouchers
are approved for payment timely.

The Unit agreed with our recommendation.

ACCOUNTANT’S OPINION

The accountants conducted a compliance
examination of the Unit for the two years
ended June 30, 2019, as required by the
Illinois State Auditing Act.  The
accountants qualified their report on
State compliance for Finding 2019-001.
Except for the noncompliance described in
this finding, the accountants stated the
Unit complied, in all material respects,
with the requirements described in the
report.

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

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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