REPORT DIGEST OFFICE OF THE LIEUTENANT GOVERNOR Compliance Examination For the Two Years Ended June 30, 2015 Release Date: February 4, 2016 FINDINGS THIS AUDIT: 3 CATEGORY: NEW -- REPEAT -- TOTAL Category 1: 0 -- 0 -- 0 Category 2: 2 -- 1 -- 3 Category 3: 0 -- 0 -- 0 TOTAL: 2 -- 1 -- 3 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 • (15-1) The Office of the Lieutenant Governor lacked adequate controls over voucher processing. • (15-2) The Office of the Lieutenant Governor failed to file reports timely. FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS INADEQUATE CONTROLS OVER VOUCHER PROCESSING The Office of the Lieutenant Governor did not exercise adequate control over voucher processing. We noted the following during our testing: • Forty of 166 vouchers (24%) totaling $10,242 included invoices that were not date stamped. • Fifteen of 166 vouchers (9%) totaling $29,611 were not properly date stamped for approval of payment by the Agency. • Two of 166 vouchers (1%) totaling $634 were not recorded to the proper detail object code. • One of 166 vouchers (1%) totaling $416 was approved for payment 25 days late. (Finding 1, page 10) We recommended the Office of the Lieutenant Governor strengthen controls over voucher processing to ensure invoices are processed timely and properly approved. Management of the Office of the Lieutenant Governor has changed office policy to address this finding. UNTIMELY FILING OF REPORTS The Office of the Lieutenant Governor did not file its Travel Headquarter Reports (TA-2 Report) with the Legislative Audit Commission in a timely manner. In addition, the Agency Report of State Property (C-15 Report) was not filed timely. During testing we noted the following: • Two of four (50%) TA-2 reports were submitted 67 and 260 days late. • Two of eight (25%) C-15 reports were filed 31 and 123 days late. (Finding 2, page 11) We recommended the Office of the Lieutenant Governor ensure all reports are filed timely as required. Management of the Office of the Lieutenant Governor has changed office policy to address this finding. OTHER FINDING The remaining finding is reportedly being given attention by the Management of the Office of the Lieutenant Governor. We will follow up on the finding during the next examination. ACCOUNTANT’S OPINION We conducted a compliance examination of the Office of the Lieutenant Governor, for the two years ended June 30, 2015, as required by the Illinois State Auditing Act. The accountants stated the Office of the Lieutenant Governor complied, in all material respects, with the requirements described in the report. Frank J. Mautino Auditor General FJM: mfp SPECIAL ASSISTANT AUDITORS Our Special Assistant Auditors for this examination were Kyle E. McGinnis, CPA.