REPORT DIGEST ILLINOIS CRIMINAL JUSTICE INFORMATION AUTHORITY COMPLIANCE EXAMINATION FOR THE TWO YEARS ENDED JUNE 30, 2015 Release Date: May 12, 2016 FINDINGS THIS AUDIT: 4 CATEGORY: NEW -- REPEAT -- TOTAL Category 1: 0 -- 0 -- 0 Category 2: 1 -- 3 -- 4 Category 3: 0 -- 0 -- 0 TOTAL: 1 -- 3 -- 4 FINDINGS LAST AUDIT: 4 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 • (15-2) The Authority inadequately maintained personnel and payroll files. • (15-4) The Authority did not carry out the function or purpose of the Gang Crime Witness Protection Act. FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS INADEQUATE MAINTENANCE OF PERSONNEL AND PAYROLL FILES The Authority did not adequately maintain personnel and payroll files. During our sample testing of 25 employees, we noted the following: • Four (16%) employees did not have acknowledgement of receipt of the employee handbook on file. • Employee deductions were different from the authorization on file: – Four (16%) employees had deductions for union dues different from the authorizations on file. – One (4%) employee had retirement deferrals different from the authorization on file. – Two (8%) employees had health insurance deductions different from the authorizations on file. We also noted the following inaccuracies in the payroll process: • Three of 10 (30%) separated employees’ final gross salaries were computed incorrectly resulting in total underpayment of $406 and total overpayment of $492. The Authority has not paid out the underpayment and has not received reimbursement for the overpayment. • One of 10 (10%) separated employees was overpaid $2,025. (Finding 2, pages 10-11) We recommended the Authority adequately maintain personnel and payroll files, calculate payroll correctly, and recoup any overpayments. The Authority agreed with the finding and stated that they have addressed the recommendations by converting its paper- generated payroll/timekeeping process to an electronic timekeeping system administered by the Department of Central Management Services. NON COMPLIANCE WITH GANG CRIME WITNESS PROTECTION ACT The Authority did not carry out the function or purpose of the Gang Crime Witness Protection Act of 2013. During out testing, we noted the following: • The Authority did not establish or administer a program to assist victims and witness who are actively aiding in the prosecution of perpetrators of gang crime, and appropriate related persons in regards to the Gang Crime Witness Protection Act of 2013. • The Authority did not adopt rules for the implementation of the Gang Crime Witness Protection Program. • The Authority did not assist State’s Attorneys and the Attorney General in protecting victims and witnesses who are aiding in the prosecution of perpetrators of gang crime, and appropriate related persons. The Gang Crime Witness Protection Act of 2013 (Act) (725 ILCS 173/10) requires the Authority to establish and administer a program to assist victims and witnesses who are actively aiding in the prosecution of perpetrators of gang crime, and appropriate related persons. The Act (725 ILCS 173/15) requires the Authority to adopt rules for the implementation of the Gang Crime Witness Protection Program. The Act (725 ILCS 173/20) also requires the Authority to assist the States’ Attorneys and the Attorney General in protecting victims and witness who are aiding in the prosecution of perpetrators of gang crime, and appropriate related persons. (Finding 4, page 4) We recommended the Authority comply with requirements of the Act or seek legislative remedy. Authority officials agreed with this finding OTHER FINDINGS The remaining findings are reportedly being given attention by the Authority. We will review the Authority’s progress towards the implementation of our recommendations in the next examination. ACCOUNTANT’S OPINION Auditors conducted a compliance examination of the Authority for the two years ended June 30, 2015 as required by the Illinois State Auditing Act. The auditors stated the Authority complied, in all material respects, with the requirements described in the report. FRANK J. MAUTINO Auditor General FJM:JGR SPECIAL ASSISTANT AUDITORS Our Special Assistant Auditors for this examination were Adelfia LLC.