REPORT DIGEST

ABRAHAM LINCOLN PRESIDENTIAL
LIBRARY AND MUSEUM

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2021

Release Date:  June 2, 2022

FINDINGS THIS AUDIT:  12

CATEGORY:  NEW -- REPEAT – TOTAL
Category 1:  1 -- 3 -- 4
Category 2:  4 -- 4 -- 8
Category 3:  0 -- 0 -- 0
TOTAL:  5 -- 7 -- 12

FINDINGS LAST AUDIT: 15

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

• (21-01) The ALPLM did not maintain
adequate controls over receipts.
• (21-02) The ALPLM did not maintain
sufficient controls over its property
and related fiscal records.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

INADEQUATE CONTROLS OVER RECEIPTS

The Abraham Lincoln Presidential
Library and Museum (ALPLM) did not
maintain adequate controls over
receipts.

During our testing, we requested the
ALPLM provide cash receipts population
for Fiscal Years 2020 and 2021. The
ALPLM provided its list of receipts
from admission and non-admission
revenues but was unable to provide a
complete and detailed population of
receipts from non-admission revenues.
The list of receipts from non-
admission revenues only included
revenues starting May 2020.

Due to these conditions, we were
unable to conclude whether the ALPLM’s
population records were sufficiently
precise and detailed under the
Attestation Standards promulgated by
the American Institute of Certified
Public Accountants (AT-C § 205.35) to
test the ALPLM’s receipts.

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, we
performed receipts testing and noted
the following:

• Twenty-seven of 60 (45%) receipts
tested, totaling $56,997, did not
include any documentation to support
the date the receipt was received.
Therefore, timeliness of the deposit
could not be determined.

• Two of 60 (3%) receipts tested,
totaling $14,514, were deposited 5 and
37 days late.

• For 18 of 60 (30%) receipts testing,
totaling $22,259, the Receipts Deposit
Transmittal (RDT) forms were sent to
the Office of the Comptroller between
34 to 104 days after the State
Treasurer issued the Treasurer’s
Draft.  (Finding 1, pages 11-12)

We recommended the ALPLM improve
controls over the receipts process to
ensure complete recording and timely
deposit of receipt transactions and
transmittal of receipt deposit forms.
Further, we recommended the ALPLM
maintain accurate documentation to
support receipt transactions.

ALPLM officials accepted the
recommendation and stated they
modified the receipt log at the
beginning of Fiscal Year 2022 to
document the date that receipts are
received. In addition, ALPLM officials
stated they have received approval for
a receipt-deposit extension from the
Treasurer and Comptroller that will
allow ALPLM to make timely deposits
and have adopted a checklist of daily
priorities that is designed to ensure
that RDT forms are prepared and
submitted timely.

PROPERTY CONTROL WEAKNESSES

The Abraham Lincoln Presidential
Library and Museum (ALPLM) did not
maintain sufficient controls over its
property and related fiscal records.

During our testing, we requested the
ALPLM provide various populations
related to its equipment. The ALPLM
provided its detailed list of owned
equipment. However, the ALPLM was
unable to provide a complete and
detailed population of additions for
Fiscal Years 2020 and 2021. The
listing of additions supporting the
amounts reported as additions on the
ALPLM Reports of State Property (Form
C-15) submitted to the Office of
Comptroller only included Capital
Development Board transfers-in.
Equipment purchases during the
examination period which are
capitalizable were not recorded as
additions.  As a result, we were
unable to test the ALPLM’s compliance
relative to equipment additions.

Due to these conditions, we were
unable to conclude whether the ALPLM’s
population records were sufficiently
precise and detailed under the
Attestation Standards promulgated by
the American Institute of Certified
Public Accountants (AT-C § 205.35) to
test the ALPLM’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, we
performed receipts testing and noted
the following:

• For 22 of 29 (76%) equipment
vouchers tested, there were 86
equipment items, totaling $374,216,
not capitalized and included in the
ALPLM’s property records.

• The annual inventory certification
filed with the Department of Central
Management Services (DCMS) for both
Fiscal Years 2020 and 2021 were
inaccurate. The ALPLM did not include
all additions of equipment during the
examination period.

• The Form C-15s submitted to the
Office of the Comptroller for Fiscal
Years 2020 and 2021 were inaccurate.
We noted there were no equipment
additions reflected in the quarterly
reports during the examination period.

• We selected 25 items of equipment
from the ALPLM’s detailed list of
equipment and requested to physically
examine the items. We noted:

— One (4%) item (a wireless headset),
with a value of $5,995, was not found.
This item has been sent to DCMS
surplus but still included in the
ALPLM’s property records as of June
30, 2021.
— Two (8%) items (a light fixture and
a portable speaker), with a total
value of $6,518, had a different
equipment description than noted on
the ALPLM’s property records.

• We selected 25 items of equipment
from various locations within the
ALPLM to verify they were included on
its property control records. We
noted:

— Five (20%) items (2 speakers, an
audio device, a temperature scanner,
and a display stand) were not found on
the ALPLM’s property records.
— Two (8%) items (a temperature
scanner and a display stand) were not
included on the 2021 annual inventory
report submitted to DCMS.

• We selected 25 items of equipment
from the ALPLM’s list of deletions. We
noted:
• Seven (28%) items, with a total
value of $94,838, were not timely
removed from the property records,
ranging from 276 to 406 days late.
• For four (16%) items, with a total
value of $38,082, the ALPLM failed to
provide the necessary information
(i.e., historical cost, purchase
price, and date) to the receiving
agency.
• For one (4%) item, with a recorded
value of $1,124, the deletion was not
properly supported.
• For one (4%) item, with a recorded
value of $1,400, the ALPLM failed to
provide a signed and dated deletion
form, thus we were unable to test the
timeliness of recording the deletion.
• For 10 (40%) items, with a total
value of $47,632, the decreasing
inventory adjustment amount per
deletion form showed a difference of
$46,912 compared to the property
records.
• For three (12%) items, with a total
value of $4,109, the decreasing
inventory adjustment form was not
properly approved. There is no
signature of CMS representative on the
deletion form.

• For one of six (17%) equipment
vouchers tested, totaling $9,925, no
State Property Surplus – New Furniture
Affidavit has been submitted with DCMS
prior to the purchase of new
furniture.  (Finding 2, pages 13-16)



We recommended the ALPLM improve its
controls over State property to comply
with applicable laws and regulations.
Specifically, the ALPLM should
implement procedures to ensure all
equipment transactions are recorded
timely and accurately, and
documentation is retained. We further
recommended the ALPLM include a
supervisory review process in its
procedures to ensure clerical,
technical, and other errors are
promptly detected and corrected.

ALPLM officials accepted the
recommendation and stated they have
used the annual physical inventory
process to identify and gather details
on assets missing from ALPLM’s asset
records and has a plan to clean up its
asset data and migrate it to the
State’s enterprise resource planning
system to leverage processes and
controls available in the system.
Further, ALPLM officials stated they
are in the process of identifying
resources available to implement the
plan.

OTHER FINDINGS

The remaining findings pertain to
inadequate controls over monthly
reconciliations, reporting
requirements, personal services, grant
agreements, voucher processing, fraud
risk assessment program, investment of
public funds, contracts, and
information systems.  We will review
the ALPLM’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 ALPLM
for the two years ended June 30, 2021,
as required by the Illinois State
Auditing Act.  The accountants
qualified their report on State
compliance for Finding 2021-001
through 2021-004.  Except for the
noncompliance described in this
finding, the accountants stated the
ALPLM 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:sjs