REPORT DIGEST

ILLINOIS SUPREME COURT

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2023

Release Date:  July 18, 2024

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

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

INTRODUCTION

Our compliance examination of the Supreme
Court included Appellate Court Districts
1-5.

SYNOPSIS

• (23-1) The Court did not maintain adequate
controls over its service providers.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROLS OVER THE REVIEW OF
INTERNAL CONTROLS OVER SERVICE PROVIDERS

The Court had not implemented adequate
internal controls over its service
providers.

We selected a sample of service providers
and requested the Court to provide
documentation of their review.  We noted,
for 2 of 3 (67%) and 3 of 3 (100%) third
party service providers for Fiscal Year 2022
and Fiscal Year 2023, respectively, the
Court had not:

• Obtained a System and Organization Control
(SOC) report.
• Conducted an analysis of the Complementary
User Entity Controls (CUECs).
• Obtained and reviewed SOC reports for
subservice organizations or performed
alternative procedures to determine the
impact of complementary subservice
organization controls (CSOCs) on its
internal control environment. (Finding 1,
pages 10-11)

We recommended the Court implement controls
to:
• Obtain a SOC report for all identified
third party service providers and document
the assessment of internal controls
associated with outsourced systems annually.
• Monitor and document the operation of the
CUECs related to the Court’s operations.
• Obtain and review SOC reports for
subservice organizations or perform
alternative procedures to determine the
impact of CSOCs on its internal control
environment and to determine whether
adequate controls are in place.

The Court agreed and stated procedures were
implemented to identify service
organizations and to then evaluate those
service organizations’ third-party SOC
reports. Management also noted that since
2023, a SOC review and assessment has been
completed for 9 service organizations.
Management further stated they will continue
SOC procedures together with other relevant
evaluations they develop to ensure specific
services contracted are supported through
the appropriate controls provided relative
to the services.

OTHER FINDINGS

The remaining findings pertain to voucher
approval and employee training. We will
review the Agency’s progress towards the
implementation of our recommendations in our
next State compliance examination.

ACCOUNTANT’S OPINION

The accountants conducted a State compliance
examination of the Court for the two years
ended June 30, 2023, as required by the
Illinois State Auditing Act.  The
accountants stated the Court complied, in
all material respects, with the requirements
describe 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

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