REPORT DIGEST

OFFICE OF COMPTROLLER – NONFISCAL OFFICER
RESPONSIBILITIES

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2020

Release Date:  June 23, 2021

FINDINGS THIS AUDIT:  4

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

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

SYNOPSIS
• (20-01) The Office included inaccurate
information in its Agency Workforce
Report filed for fiscal years 2018 and
2019.
• (20-02) The Office did not maintain
adequate internal controls over personnel
files.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

NONCOMPLIANCE WITH THE STATE EMPLOYMENT
RECORDS ACT

The Illinois Office of Comptroller
(Office) included inaccurate information
in its Agency Workforce Report (Report)
filed for fiscal years 2018 and 2019.  In
addition, the Office was unable to
provide documentation supporting when the
fiscal year 2019 Report was submitted to
the Governor’s office.

During testing, auditors noted the Office
did not accurately complete the fiscal
year 2018 and fiscal year 2019 Reports
filed during the engagement period.  Some
of the errors noted in the 2018 and 2019
Reports are as follows:

• Errors in the number of employees
caused the total number and calculated
percentage in four categories (total
female professionals, total minority
professionals, total female new hires,
and total minority new hires) to be
incorrect.

• 55 errors were made in calculating
percentages reported, not related to the
number of employees already noted.

• The Office incorrectly reported the
number of employees and related
calculated percentages in nine categories
(disabled males with income between
$60,000-$69,999, disabled male
professionals, Hispanic male contractors,
Caucasian male contractors, Caucasian
female contractors, African American male
promotions, African American female
promotions, Caucasian male promotions,
and Caucasian female promotions).

• Errors in the number of employees
caused the total number and calculated
percentage in four categories (total
disabled males, total female contractors,
total minority contractors, total female
promotions) to be incorrect.

The Governor’s office did not have record
of the fiscal year 2019 report being
filed, and the Office was unable to
provide documentation to demonstrate the
fiscal year 2019 report was submitted to
the Governor’s office.  (Finding 1, pages
9-10)

We recommended the Office implement
procedures to ensure the Agency Workforce
Report is prepared accurately, including
a review process prior to the submission
of the Report to the applicable parties.
Further, we recommended the Office file
corrected Reports for fiscal years 2018
and 2019 with the Office of the Governor
and the Office of the Secretary of State
within 30 days after the release of this
examination report as required by the
Illinois State Auditing Act.

Office officials agreed with the finding
and recommendation.

PERSONNEL FILE DEFICIENCIES

The Office did not maintain adequate
internal controls over personnel files.

During our testing of 40 personnel files,
we noted the following:

• Ten (25%) employees did not have a
timely performed evaluation in their
personnel file.  Nine of the ten late
evaluations were performed between seven
and 196 business days after the
performance evaluation was required.  One
of the ten employees did not receive an
evaluation during fiscal year 2019.

• Five (13%) employees tested did not
have an Employment Eligibility
Verification form (I-9) completed timely.
The I-9 forms were completed between 2
and 226 days late.

• Six (15%) employees tested did not have
an Employment Eligibility Verification
forms (I-9) completed correctly.
Specifically, we noted the I-9 forms were
not dated and/or signed. (Finding 2,
pages 11-12)

We recommended the Office implement
internal controls to timely perform
evaluations.  We also recommended the
Office review its personnel files to
ensure all required documentation is
contained therein and is accurate,
including a completed Form I-9.

Office officials agreed with the finding
and recommendation.

OTHER FINDINGS

The remaining findings pertain to
weaknesses in cybersecurity programs and
practices and a lack of controls over the
review of internal controls over service
providers.  We will review the Office’s
progress towards the implementation of
our recommendations in our next
compliance examination.

ACCOUNTANT’S OPINION

The accountants conducted a compliance
examination of the Office for the two
years ended June 30, 2020, 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 compliance examination 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

FJM:PH