REPORT DIGEST

ILLINOIS ARTS COUNCIL

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2019

Release Date:  January 28, 2020

FINDINGS THIS AUDIT:  4

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

FINDINGS LAST AUDIT: 6

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

• 2019-001 The Illinois Arts Council did not
draft or adopt formal agency rules,
including rules relating to grant
procedures.
• 2019-002 The Illinois Arts Council did not
timely publish grants awarded information.
• 2019-003 The Illinois Arts Council did not
properly maintain personnel files.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

FAILURE TO ADOPT FORMAL RULES FOR AGENCY AND
GRANT PROCEDURES

The Illinois Arts Council (Council) did not
draft or adopt formal agency rules,
including rules relating to grant
procedures.  Grant expenditures were
$12,141,106 and $8,888,367 for Fiscal Years
2019 and 2018, respectively.  (Finding 1,
page 10)  This finding has been repeated
since 2007.

We recommended the Council draft
organizational rules and grant procedures
and work with the Joint Committee on
Administrative Rules (JCAR) for assistance
with the formal adoption process.

The Council agreed with the finding and
stated they would continue to seek guidance
from the Office of the Governor.
Additionally, the Council stated they lacked
the resources to engage consultants with
expertise to formalize its rules in the JCAR
process.

GRANTS AWARDED INFORMATION WAS NOT PUBLISHED
TIMELY

The Council did not submit the grants
awarded information on a quarterly basis to
the Secretary of Innovation and Technology
to publish online.   Instead, the Council
published the grants awarded in fiscal year
2018 on an annual basis to its website.
However, the grants awarded in fiscal year
2019 were not posted to the Council’s
website.  The Council awarded 1,023 and 843
grants in Fiscal Years 2019 and 2018,
respectively.  (Finding 2, page 11)

We recommended the Council ensure grants
awarded information is published on a
quarterly basis to a publicly accessible
website designated by the Chief Information
Officer (CIO) of the State.

The Council agreed with the finding and
stated they had put in place policies to
ensure grants awarded information is
published on a quarterly basis on the
website designated by the CIO of the State.

OTHER FINDING

The remaining findings pertain to inadequate
maintenance of personnel files and monthly
reconciliations not being performed. We will
review the Council’s progress towards the
implementation of our recommendations in our
next compliance examination.

ACCOUNTANT’S OPINION

The accountants conducted a compliance
examination of the Illinois Arts Council for
the two years ended June 30, 2019, as
required by the Illinois State Auditing Act.
The accountants stated the Illinois Arts
Council complied, in all material aspects,
with the requirements described in the
report.

This 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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