REPORT DIGEST

OFFICE OF THE ARCHITECT OF THE CAPITOL

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2025

Release Date:  July 9, 2026

FINDINGS THIS AUDIT: 5

CATEGORY:  NEW -- REPEAT – TOTAL
Category 1:  0 -- 0 -- 0
Category 2:  2 -- 3 -- 5
Category 3:  0 -- 0 -- 0
TOTAL:  2 -- 3 -- 5

FINDINGS LAST AUDIT: 3

State of Illinois, Office of the Auditor
General
CHRISTOPHER B. MEISTER, 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

• (25-01) The Office of the Architect of
the Capitol (Office) did not exercise
adequate controls over the recording and
reporting of State property.

• (25-02) The Office did not exercise
adequate controls over personal services.

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:

• One of 9 (11%) equipment additions
tested, totaling $7,286, was not added
timely to the Office’s property and
expenditure records. The item was added
191 days late.

• One of 12 (8%) equipment items tested,
totaling $7,286, was not marked with a
unique identification number indicating it
is the property of the Office.

• The Office did not include all documents
required for its annual Inventory
Certifications filed with the Department
of Central Management Services (CMS).
-- In Fiscal Year 2024, the Office did not
include an inventory listing.
-- In Fiscal Year 2025, the Office did not
include a Discrepancy Report.
Additionally, the inventory listing
provided to CMS did not agree to other
documentation of inventory balances
nearest to the certification filing date.
(Finding 1, pages 8-9)

We recommended the Office strengthen
controls over State property to ensure
equipment transactions are recorded in the
property records in a timely manner and
equipment items are properly tagged. In
addition, we recommended the Office ensure
the required property reports and
certifications are accurately prepared and
submitted to CMS in accordance with State
requirements.

The Office accepted the finding.

INADEQUATE CONTROLS OVER PERSONAL SERVICES

The Office did not exercise adequate
controls over personal services.

During testing of 40 timesheets for 2
employees, we noted the following:

• Sixteen (40%) timesheets tested, for 2
(100%) employees tested, were submitted
between 2 and 104 days late.

During testing of 16 leave slips for 2
employees, we noted the following:

• Five (31%) leave slips tested, for 1
(50%) employee tested, were submitted
between 4 and 56 days late.

• Three (19%) leave slips tested, for 1
(50%) employee tested, were approved
between 13 and 25 days after they were
submitted.

During our performance of payroll
recalculations for two employees, we noted
the following:

• For one (50%) employee tested, the
Office withheld State income taxes at an
incorrect rate based upon the employee’s
Illinois W-4 Employee's Withholding
Certificate, resulting in an overpayment
of $6 per paycheck.

During testing of Agency Workforce
Reports, we noted the following:

• The Fiscal Year 2024 Agency Workforce
Report was filed six days and eight days
late with the Governor's Office and the
Secretary of State, respectively.

• The Fiscal Year 2023 and Fiscal Year
2024 Agency Workforce Reports incorrectly
overstated the total number of employees
by one and related percentages under the
income range of $70,000 - $79,999 for
Caucasian females. (Finding 2, Pages
10-12)

We recommended the Office ensure employee
timesheets and leave requests are
submitted and approved in accordance with
Office policies. Additionally, we
recommended the Office ensure withholdings
are accurately calculated. Finally, we
recommended the Office strengthen its
controls over personal services to ensure
reports on employee data are completed
accurately and submitted timely.

The Office accepted the finding.

OTHER FINDINGS

The remaining compliance findings are
purportedly being given attention by the
Office.  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, 2025, 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.

COURTNEY DZIERWA
Deputy Auditor General

This report is transmitted in accordance
with Section 3-14 of the Illinois State
Auditing Act.

CHRISTOPHER B. MEISTER
Auditor General

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