REPORT DIGEST

OFFICE OF THE ARCHITECT OF THE CAPITOL

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2023

Release Date:  October 31, 2024

FINDINGS THIS AUDIT: 3

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

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

• (23-1) The Office of the Architect of the
Capitol (Office) did not exercise adequate
controls over the recording and reporting of
State property.

• (23-3) The Office did not comply with the
Legislative Commission Reorganization Act of
1984.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROLS OVER STATE PROPERTY

The Office of the Architect of the Capitol
(Office) did not exercise adequate controls
over the recording and reporting of State
property.

During testing, we noted the following:

• For two of three (67%) equipment transfers
out tested, totaling $21,164, the Office was
unable to provide supporting documentation.
As a result, the auditors were unable to
determine if necessary information was
reported to the receiving agency or if the
items were timely removed from property
records.

• For 7 of 28 (25%) equipment additions
tested, totaling $29,874, the Office was
unable to provide supporting documentation.
As a result, the auditors were unable to
determine if the items were timely added to
the Office’s property records at the correct
value.

• Five of 28 (18%) items selected for
additions testing were recorded on the
Office’s property records at an incorrect
value resulting in an understatement of
assets totaling $6,919.

• Two of 26 (8%) items selected during list
to floor testing, totaling $2,604, appeared
to be obsolete to the needs of the Office.
(Finding 1, Pages 8-9)

We recommended the Office ensure
documentation is maintained to support the
changes on its property records, ensure
items are recorded at their proper value on
property records, and evaluate obsolete
items and remove them from the Office and
its property records in a timely manner.

The Office accepted.

NONCOMPLIANCE WITH THE LEGISLATIVE
COMMISSION REORGANIZATION ACT OF 1984

The Office did not comply with the
Legislative Commission Reorganization Act of
1984.

During testing, we noted the following:

• The Office was unable to provide
documentation to substantiate the budget
request for the implementation of the master
plan was submitted to the Capitol Historic
Preservation Board for review and comment.

• The Office was unable to provide
documentation to support the governing Board
approved the final version of the Office’s
Master Plan prior to the Plan being
implemented.

• The Office did not review all contracts
for the repair, rehabilitation,
construction, or alteration of the
Legislative Complex entered into during the
period. (Finding 3, pages 12-13)

We recommended the Office strengthen
controls over documentation and continue to
reach out to the Illinois Secretary of
State’s Office to obtain the listing of
contracts as required by the Act.

The Office accepted.

OTHER FINDINGS

The remaining finding pertains to the
Office’s inadequate controls over employee
attendance records. 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, 2023, as required by the
Illinois State Auditing Act.  The
accountants stated the Office complied, in
all material respects, with the requirements
described in the report.

This State 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

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