REPORT DIGEST

OFFICE OF THE STATE’S ATTORNEYS APPELLATE
PROSECUTOR

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2024

Release Date:  February 25, 2025

FINDINGS THIS AUDIT: 4

CATEGORY:  NEW -- REPEAT – TOTAL
Category 1:  1 -- 0 -- 1
Category 2:  2 -- 1 -- 3
Category 3:  0 -- 0 -- 0
TOTAL:  3 -- 1 -- 4

FINDINGS LAST AUDIT: 1

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

• (24-1) The Office of the State’s Attorneys
Appellate Prosecutor’s (Office) internal
controls over its voucher processing
function were not operating effectively
during the examination period.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

VOUCHER PROCESSING INTERNAL CONTROLS NOT
OPERATING EFFECTIVELY

The Office’s internal controls over its
voucher processing
function were not operating effectively
during the examination
period.

Due to our ability to rely upon the
processing integrity of the Enterprise
Resource Planning System (ERP) operated by
the Department of Innovation and Technology
(DoIT), we were able to limit our voucher
testing at the Office to determine whether
certain key attributes (attributes) were
properly entered by the Office’s staff into
the ERP.

Our testing noted 20 of 140 (14%) attributes
were not properly entered into the ERP
System. Therefore, the Office’s internal
controls over voucher processing were not
operating effectively.

Due to this condition, we qualified our
opinion because we determined the Office had
not complied, in all material respects, with
applicable laws and regulations, including
the State uniform accounting system, in its
financial and fiscal operations. (Finding 1,
Pages 10-11)

We recommended the Office design and
maintain internal
controls to provide assurance its data entry
of key attributes
into ERP is complete and accurate.

The Office accepted the recommendation.

OTHER FINDINGS

The remaining findings pertain to weaknesses
in cybersecurity, lack of controls over the
review of service providers, and inadequate
controls over employees assigned a State
vehicle. We will review the Office’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 Office for the two years ended June 30,
2024, as required
by the Illinois State Auditing Act. The
accountants qualified
their report on State compliance for Finding
2024-001.
Except for the noncompliance described in
this finding, the
accountants stated the Office complied, in
all material
respects, with the requirements described in
the report.

This State compliance examination was
conducted by West &
Company, LLC.

COURTNEY DZIERWA
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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