REPORT DIGEST

PRISONER REVIEW BOARD

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2023

Release Date:  May 16, 2024

FINDINGS THIS AUDIT: 14

CATEGORY:  NEW -- REPEAT – TOTAL
Category 1:  0 -- 1 -- 1
Category 2:  4 -- 9 -- 13
Category 3:  0 -- 0 -- 0
TOTAL:  4 -- 10 -- 14

FINDINGS LAST AUDIT: 17

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, 400 West
Monroe, Suite 306, Springfield, IL
62704-9849
(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

• (22-01) The Board did not exercise
adequate controls over the recording and
reporting of State property.
• (22-06) The Board failed to comply with
the provisions of the Illinois Crime
Reduction Act of 2009.
• (22-07) The Board failed to comply with
the provisions of the Unified Code of
Corrections.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

PROPERTY CONTROL WEAKNESSES

The Prisoner Review Board (Board) did not
exercise adequate controls over the
recording and reporting of State property.
During testing, we noted the following:

• The Board’s Agency Reports of State
Property (C-15) for the Fiscal Year 2021 and
Fiscal Year 2022 were inaccurate. Equipment
purchased during Fiscal Year 2018 and Fiscal
Year 2020 lapse period totaling $5,695 and
$93,461, respectively, were reported in
Fiscal year 2022.

Due to these conditions, the accountants
were unable to conclude whether the Board’s
population records were sufficiently precise
and detailed under the Attestation Standards
promulgated by the American Institute of
Certified Public Accountants (AT-C § 205.36)
to test the Board’s equipment.

Even given the population limitation noted
above which hindered the ability of the
accountants to conclude whether selected
samples were representative of the
population as a whole, the accountants
performed testing and noted the following:

• During forwards testing of equipment, 3 of
17 (18%) equipment items, totaling $28,799,
were found in a different location than
indicated on the Board’s property listing.

• During backwards testing of equipment, 1
of 17 (6%) equipment items tested, amounting
to $3,541, did not have a location listed on
the Board’s property listing.

• During our testing and observation, we
noted 58 items as obsolete, of which 9 items
totaling $3,607 have not been transferred as
surplus and were still located at the
Board’s office, while the remaining 49 items
totaling $173,470 were already transferred
but were still in the Board’s property
listing. In addition, the Board does not
maintain a listing of obsolete equipment.

• For 3 of 4 (100%) equipment (vehicle)
additions tested, totaling $53,952, the
equipment was not added to the Board’s
property listing within 30 days of receipt.
The equipment was added to the Board’s
property listing 185 days late.

• For 4 of 4 deletions tested, totaling
$15,823, the equipment was not removed from
the Board’s property listing within 90 days
of transfer. The equipment was removed from
the Board’s property listing 937 days late.

• During review of the Fiscal Year 2021 and
Fiscal Year 2022 Inventory Certifications
submitted by the Board to the DCMS, we noted
the following:

— Fiscal Year 2021 certification did not
include the Board’s property listing.

— There were 280 equipment items totaling
$66,626 identified as high theft items in
the Board’s property listing but were not
included in Fiscal Year 2022 Certifications
submitted by the Board to the DCMS.

— One equipment item amounting to $3,388 was
in the Fiscal Year 2022 Inventory
Certifications submitted by the Board to the
DCMS but was not included in the Board’s
property listing.

• During review of the Fiscal Year 2021 and
Fiscal Year 2022 Annual Real Property
Utilization Report submitted by the Board to
the DCMS, we noted the Fiscal Year 2021
Annual Real Property Utilization Report was
submitted August 13, 2021, which was 13 days
after the July 31, 2021 due date. (Finding
1, pages 10-12)

We recommended the Board take action to
strengthen its internal controls over
recording and reporting its State property
and equipment transactions. We also
recommended the Board implement a corrective
action plan to complete a full inventory to
identify and correct its accumulated
property and equipment errors.

The Board accepted the finding.

NONCOMPLIANCE WITH THE ILLINOIS CRIME
REDUCTION ACT OF 2009

The Board failed to comply with the
provisions of the Illinois Crime Reduction
Act of 2009 (Act).

We noted the Board implemented evidence-
based programming including risk assessment,
training and evaluation provisions of the
Act.  However, the Board did not annually
submit to the Sentencing Policy Advisory
Council a comprehensive report on the
success of implementing evidence-based
practices during Fiscal Years 2021 and 2022.
The Board also failed to release a report
annually published on their website that
reports the information about the usage of
electronic monitoring and GPS monitoring as
a condition of parole and mandatory
supervised release during the prior calendar
year.  (Finding 6, pages 20-21)

We recommended the Board designate staff to
ensure the submission of the annual
comprehensive report on the success of
implementing evidence-based practices to the
Sentencing Policy Advisory Council and
annually publish on their website all
required information of the Act.

The Board accepted the recommendation and
stated they will continue to be unable to
prepare a report and submit to the
Sentencing Policy Advisory Council because
all programming required to be reported is
with the Department of Corrections and
outside the jurisdiction of the Board.

NONCOMPLIANCE WITH THE UNIFIED CODE OF
CORRECTIONS

The Board failed to comply with the
provisions of the Unified Code of
Corrections.

During testing of applications considered
for compassionate release, we noted the
following:

• 3 of 39 (8%) individuals in custody
applications did not have an inmates’
diagnosis.
• 2 of 39 (5%) individuals in custody
hearings were conducted 1 to 16 days late.
• 2 of 39 (5%) individuals in custody
applications did not have Medical Release
Application Form. (Finding 7, page 22)

We recommended the Board maintain adequate
supporting documentation and provide
resources to comply with the State mandate.

The Board accepted the recommendation and
stated they will strive to obtain the
necessary information and hold hearing
timely.

OTHER FINDINGS

The remaining findings pertain to property
control, voucher processing, and State
vehicle weaknesses, inadequate controls over
cybersecurity programs and practices,
application security, board membership,
personal services, census data, disaster
recovery plan, revenues, and the preparation
and submission of required reports, and
noncompliance with the Identity Protection
Act. We will review the Board’s progress
towards the implementation of our
recommendations in our next State compliance
examination.

ACCOUNTANT’S OPINION

The accountants conducted a compliance
examination of the Board for the two years
ended June 30, 2022, as required by the
Illinois State Auditing Act. The accountants
qualified their report on State compliance
for Finding 2022-001. Except for the
noncompliance described in this finding, the
accountants stated the Board complied, in
all material respects, with the requirements
described in the report.

This State compliance examination was
conducted by Adelfia, LLC.

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:sdw