REPORT DIGEST

OFFICE OF COMPTROLLER - NONFISCAL OFFICER
RESPONSIBILITIES

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2024

Release Date:  May 13, 2025

FINDINGS THIS AUDIT: 4

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

FINDINGS LAST AUDIT: 3

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, 400 West
Monroe, Suite 306, Springfield, IL
62704-9849
(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

• (24-01) The Office failed to maintain
adequate internal controls over State
property.

• (24-02) The Office included inaccurate
information in its Agency Workforce Report
filed for fiscal   years 2022 and 2023, and
had not filed corrected Reports for fiscal
years 2020 and 2021.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INTERNAL CONTROL WEAKNESSES OVER STATE
PROPERTY

The Office of Comptroller (Office) failed to
maintain adequate internal controls over
State property.

Upon our review of the Office’s population
of additions and deletions of State
property, we noted several inconsistencies,
including duplicate asset numbers with
different descriptions and/or values.
Additionally, we noted the descriptions and/
or values did not agree to the respective
Report of State Property (C-15) reports.
Further, the Office was unable to reconcile
the total population of assets reported to
the Department of Central Management
Services (CMS) to the ending balances on the
C-15 reports.  Therefore, we determined the
Office’s population was not sufficiently
precise and detailed under the Professional
Standards promulgated by the American
Institute of Certified Public Accountants
(AT-C § 205.36).

Even given the population limitations noted
above, we selected a sample of 13 property
items to determine the property was in the
correct location and properly maintained in
the Office’s inventory system.  As a result
of our observation, we noted one (8%) item,
a printer could not be located.  Further
discussion resulted in determining two
printers, valued at $238,040 each, were
disposed of but had not been deleted from
the property records.

Additionally, during review of the fiscal
years 2023 and 2024 Certification of
Inventory and Discrepancy Reports, we noted
the Office:

• Did not complete or submit to CMS the
Certification of Inventory or Discrepancy
Report for fiscal year 2023.

• Submitted the Certification of Inventory
and Discrepancy Report to CMS for fiscal
year 2024, however, did not properly
complete the Discrepancy Report.
Specifically, the Certification of Inventory
identified 41 un-located equipment items
totaling $63,638, however, the Discrepancy
Report did not list any items. (Finding 1,
pages 9-10).

We recommended the Office strengthen
internal controls over its property records
to ensure an accurate list of property is
maintained, including additions and
deletions, and C-15 reports accurately
reflect the Office’s equipment.
Additionally, we recommended the Office
submit accurate Certification of Inventory
and Discrepancy Reports to CMS as required
by the Illinois Administrative Code.

Office officials agreed with the finding and
recommendation and indicated the Office
experienced a turnover in staff responsible
for tracking inventory and preparing reports
as well as the implementation of a new
inventory tracking system.   Office
officials further indicated the new
inventory system is operational, and staff
have been trained on the use of the new
system, including the development of
required reports and tracking to ensure
complete and accurate reporting to CMS and
other required reporting.

NONCOMPLIANCE WITH THE STATE EMPLOYMENT
RECORDS ACT

The Office included inaccurate information
in its Agency Workforce Report (Report)
filed for fiscal years 2022 and 2023.
Additionally, fiscal years 2020 and 2021
corrected Reports had not been filed with
the Governor and Secretary of State.

The following errors were noted in the
fiscal year 2022 Report:

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

• Errors in the number of employees reported
caused the total number and/or calculated
percentages in seven categories to be
incorrect (total and percentage of
physically disabled females, total
professionals, percentage of female
professionals, total minority professionals,
percentage of Asian male professionals,
percentage of Caucasian male professionals,
and percentage of Caucasian female
professionals).

• The Office incorrectly reported the totals
and/or percentages in ten categories, not
related to the number of employee errors
noted above (percentage of minorities with
income between $30,000 - $39,999, percentage
of minorities with income $100,000+,
percentage of total Hispanic females,
percentage of Asian males with income
$100,000+, percentage of Caucasian males
with income between $60,000 - $69,999,
percentage of total Caucasian females,
percentage of total Caucasian males
promoted, percentage of total Caucasian
females promoted, total and percentage of
total physically disabled males, and
percentage of physically disabled females
with income between $40,000 -$49,999).

The following errors were noted in the
fiscal year 2023 Report:

• The Office incorrectly reported the total
number of physically disabled male
professionals and as a result incorrectly
reported the percentage in the same
category.

Additionally, the prior year finding
identified errors in the fiscal years 2020
and 2021 Reports.  Therefore, the Office was
required to file corrected Reports with the
Governor and Secretary of State.  The Office
did not file the corrected Reports. (Finding
2, pages 11-12) This finding has been
reported since 2020.

We recommended the Office implement
procedures to ensure the Reports are
prepared accurately, including a review
process prior to submission of the Reports
to the applicable parties.  Further, we
recommended the Office file corrected fiscal
year 2020 through 2023 Reports with the
Governor and the Secretary of State within
30 days after the release of this
examination report.

Office officials agreed with the finding and
recommendation and indicated the corrected
reports for fiscal years 2020 through 2023
were filed with the Secretary of State Index
Department on February 14, 2025.    Office
officials further stated, to remedy the
incorrect reporting and the data input
errors moving forward, the process for
retrieving employee data for the Report has
been updated.

OTHER FINDINGS

The remaining findings pertain to personnel
file deficiencies and failure to fulfill
internal auditing requirements.  We will
review the Office’s progress towards the
implementation of our recommendations in our
next State compliance examination.

ACCOUNTANT’S OPINION

The accountants conducted a State compliance
examination of the Office for the two years
ended June 30, 2024, as required by the
Illinois State Auditing Act.  The
accountants qualified their report on State
compliance for Finding 2024-001.  Except for
the noncompliance described in this finding,
the accountants stated the Office complied,
in all material respects, with the
requirements described in the report.

This State compliance examination was
conducted by Sikich CPA LLC.

COURTNEY DZIERWA
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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