REPORT DIGEST

DEPARTMENT OF CENTRAL MANAGEMENT
SERVICES, LOCAL GOVERNMENT HEALTH
INSURANCE RESERVE FUND

FINANCIAL AUDIT
FOR THE YEAR ENDED JUNE 30, 2022

Release Date:  April 6, 2023

FINDINGS THIS AUDIT: 1

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

FINDINGS LAST AUDIT: 0

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


This digest covers the Department of
Central Management Services
(Department), Local Government Health
Insurance Reserve Fund’s financial
audit as of and for the year ended
June 30, 2022.

SYNOPSIS

• (22-1)  The Department did not have
sufficient controls over their change
management procedures.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

INADEQUATE CONTROLS OVER CHANGE
MANAGEMENT

The Department of Central Management
Services (Department) did not have
sufficient controls over their change
management procedures.

Change control is the systematic
approach to managing changes to an IT
environment, applications, or data.
The purpose is to prevent unnecessary
and/or unauthorized changes, ensure
all changes are documented, and
minimize any disruptions due to system
changes. The Department was unable to
provide a complete and accurate
population of changes for applications
maintained by the Department;
therefore, we were unable to perform
any testing of the internal controls
over changes to the applications and
data. (Finding 1, pages 23-24)

We recommended the Department
implement controls in order to track
the changes made to their applications
and data.

The Department agreed with the finding
and stated it will work with the
Department of Innovation and
Technology (DoIT) to obtain the
information needed to implement the
controls necessary for tracking
changes made to its applications.

AUDITOR’S OPINION

The auditors stated the financial
statements of the Department of
Central Management Services, Local
Government Health Insurance Reserve
Fund as of and for the year ended June
30, 2022, are fairly stated in all
material respects.

This financial audit was conducted by
Sikich LLP.

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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