REPORT DIGEST OFFICE OF THE LEGISLATIVE INSPECTOR GENERAL COMPLIANCE EXAMINATION FOR THE TWO YEARS ENDED JUNE 30, 2016 Release Date: September 13, 2018 FINDINGS THIS AUDIT: 1 CATEGORY: NEW -- REPEAT -- TOTAL Category 1: 0 -- 0 -- 0 Category 2: 0 -- 1 -- 1 Category 3: 0 -- 0 -- 0 TOTAL: 0 -- 1 -- 1 FINDINGS LAST AUDIT: 1 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 • (16-01) The Office did not comply with certain procedural requirements established by State laws and regulations. FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS PROCEDURAL DEFICIENCIES The Office of the Legislative Inspector General (Office) did not comply with certain procedural requirements established by State laws and regulations. During testing, we noted the following: • The Office did not file an annual Fiscal Control and Internal Auditing Act certification with the Office of the Auditor General for Fiscal Year 2016. • The Office did not timely submit two of two (100%) State property inventory certifications to the Department of Central Management Services. The inventory certification for Fiscal Year 2015 was submitted 52 days late, and the certification for Fiscal Year 2014 was not submitted at all. • The Office did not properly complete its Fiscal Year 2015 Agency Workforce Report filed with the Secretary of State and the Office of the Governor. The Office failed to report data on Office employee ethnicity and gender. (Finding 1, pages 8 - 9). This finding has been repeated since 2010. We recommended the Office timely submit its annual internal control certification to the Office of the Auditor General as required by the Act and the required property reports to CMS in accordance with the Illinois Administrative Code. We also recommended the Office ensure Agency Workforce Reports are completed in their entirety. The Office declined to provide a response to the finding. (For the previous Office response, see Digest Footnote #1.) ACCOUNTANT’S OPINION The accountants conducted a compliance examination of the Office for the two years ended June 30, 2016, as required by the Illinois State Auditing Act. The accountants stated the Office 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 FJM:cmd DIGEST FOOTNOTES #1 – Procedural Deficiencies – Previous Office Response 2014: The Office declined to provide a response.