REPORT DIGEST

SUPREME COURT HISTORIC PRESERVATION
COMMISSION

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2019

Release Date:  October 14, 2020

FINDINGS THIS AUDIT:  1

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

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

INTRODUCTION
SYNOPSIS

• (19-01) The Commission did not maintain
adequate controls over its receipt
processing procedures and related fiscal
records.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

INADEQUATE CONTROLS OVER REVENUES

The Commission did not maintain adequate
controls over its receipt processing
procedures and related fiscal records.
During testing, we noted the following:

• The Commission improperly recorded
three (100%) refund receipts tested,
totaling $9,676, with a Receipt Deposit
Transmittal (C-64) form rather than an
Expenditure Adjustment Transmittal (C-67)
form.

• The Commission did not maintain an
adequate segregation of duties over its
receipt processing functions. More
specifically, we noted that one employee
had the authority to perform all parts of
the transaction cycle, including:
– Authorization by reviewing and
approving transactions, including both
depositing funds into the State
Treasury’s clearing accounts and
preparing C-64 forms.
– Custody by handling and depositing
physical checks and money orders and
maintaining electronic and physical
records.
– Recordkeeping by preparing entries and
maintaining the Commission’s internal
accounting records.
– Reconciliation by preparing
reconciliations with the Comptroller’s
records to verify each transaction’s
validity, proper authorization, and entry
into the Commission’s accounting records.

• The Commission was unable to provide a
copy of its Fiscal Year 2017 Agency Fee
Imposition Report. Although the
Commission does not impose fees, it is
still required to file a negative report
with the Comptroller indicating it did
not collect fees during the applicable
fiscal year. (Finding 1, pages 8-9)

We recommended the Commission properly
record its refunds and file and maintain
support for its submission of its Agency
Fee Imposition Reports as required by the
SAMS Manual. Furthermore, we recommended
the Commission provide for and document
an adequate separation of duties over its
receipt processes.

Commission officials accepted our
recommendation.

ACCOUNTANT’S OPINION

The accountants conducted a compliance
examination of the Commission for the two
years ended June 30, 2019, as required by
the Illinois State Auditing Act.  The
accountants stated the Commission
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:SDW