REPORT DIGEST

ILLINOIS CIVIL SERVICE COMMISSION

Compliance Examination
For the Two Years Ended June 30, 2015

Release Date:  December 3, 2015

FINDINGS THIS AUDIT:  2

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

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
WILLIAM G. HOLLAND, 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

• (15-1)  The Commission had an
inadequate segregation of duties in the
areas of payroll, expenditure control,
and State property.

• (15-2)  The Commission was not in
compliance with the Fiscal Control and
Internal Auditing Act.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

INADEQUATE SEGREGATION OF DUTIES

The Illinois Civil Service Commission
(Commission) did not properly segregate
duties within Commission operations.
We noted the following:
• Five of six (83%) payroll vouchers
tested were prepared and approved by
the same individual.
• Twenty-one of 40 (53%) lump sum
vouchers tested were both received and
approved for payment by the same
individual.
• The Executive Director has authority
to initiate and approve transactions
within the accounting software,
maintains the accounting records, and
performs the monthly expenditure
reconciliations.
• The Executive Director has
responsibility for the custody of
assets, maintains the property control
records, and is responsible for taking
the physical inventory.  (Finding 1,
pages 7-9)

We recommended the Commission allocate
sufficient personnel in order to
maintain effective internal control
over the authorization, custody and
record keeping duties regarding
personal services, expenditure control,
and State property.

The Commission agreed with the
recommendation and stated the Executive
Director assumed almost all
responsibilities of the Fiscal Officer
upon his departure on January 31, 2014.
The Commission anticipates the
segregation of duties issues will be
resolved upon the hiring of a new
Fiscal Officer.

NONCOMPLIANCE WITH THE FISCAL CONTROL
AND INTERNAL AUDITING ACT

The Commission did not comply with the
Fiscal Control and Internal Auditing
Act (FCIAA).

The Commission did not perform an
evaluation of internal controls or
prepare and file its FCIAA
certification with the Office of the
Auditor General during Fiscal Year 2014
and Fiscal Year 2015.  (Finding 2, page
10)

We recommended the Commission perform
timely evaluations of its systems of
internal fiscal and administrative
controls and timely file annual
certifications regarding the evaluation
with the Office of the Auditor General
as required by the FCIAA.

The Commission agreed with the
recommendation.
ACCOUNTANT’S OPINION

We conducted a compliance examination
of the Commission, for the two years
ended June 30, 2015, as required by the
Illinois State Auditing Act.  The
accountants stated the Commission
complied, in all material respects,
with the requirements described in the
report.

WILLIAM G. HOLLAND
Auditor General

WGH:skm

AUDITORS ASSIGNED

This examination was performed by the
Office of the Auditor General’s staff.