REPORT DIGEST OFFICE OF THE LIEUTENANT GOVERNOR COMPLIANCE EXAMINATION For the Two Years Ended: June 30, 2013 Release Date: February 20, 2014 Summary of Findings: Total this audit: 2 Total last audit: 2 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 This Report Digest and Full Report are also available on the worldwide web at www.auditor.illinois.gov SYNOPSIS • The Office of the Lieutenant Governor lacked adequate controls over voucher processing. FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS INADEQUATE CONTROLS OVER VOUCHER PROCESSING The Office of the Lieutenant Governor lacked adequate controls over voucher processing. We noted the following during our testing: - Twenty four of 228 vouchers (11%) totaling $5,347 were not date stamped. - Twenty of 228 vouchers (9%) totaling $11,495 were not properly date stamped for approval of payment. - Twenty five of 228 vouchers (11%) totaling $50,741 were not properly approved by an authorized signer. (Finding 1, page 9) We recommended the Office strengthen controls over voucher processing to ensure invoices are processed timely and properly approved. Officials from the Office agreed with the finding. The Office has hired a Chief Operating Officer and Fiscal Officer who have implemented new voucher processing procedures. All front- line employees were also trained on how to properly manage all mail received by the Office to ensure it is date stamped upon receipt. AUDITORS’ OPINION We conducted a compliance examination of the Office of the Lieutenant Governor as required by the Illinois State Auditing Act. We have not audited any financial statements of the Office for the purpose of expressing an opinion because the Office does not, nor is it required to, prepare financial statements. WILLIAM G. HOLLAND Auditor General WGH:ETL SPECIAL ASSISTANT AUDITORS Our special assistant auditors on this examination were Kyle E. McGinnis, CPA.