REPORT DIGEST

COURT OF CLAIMS

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2017

Release Date:  December 12, 2018

FINDINGS THIS AUDIT:  1

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

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

• (17-01)  The Court did not maintain
adequate control over personal services.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROL OVER PERSONAL SERVICES

The Court of Claims (Court) did not
maintain adequate controls over personal
services.

During testing, we noted the following:

• Four of six (67%) part-time employees
tested did not submit their activity sheets
in a timely manner. The activity sheets
were submitted between 4 and 620 days late.

• One of six (17%) part-time employees
tested did not have gross pay supporting
documentation included in their personnel
file.

• One of three (33%) new employees tested
did not complete the required ethics
training within 30 days of hire. (Finding
1, pages 10-11) This finding has been
repeated since 2011.

We recommended the Court require part-time
employees to submit properly completed
activity sheets on a timely basis.
Further, we recommended the Court ensure
each employee’s gross pay amount is
documented in its personnel records and
ensure all new employees undergo timely
ethics training.

The Court agreed with the recommendation.
(For the previous Court response, see
Digest Footnote #1)


ACCOUNTANT’S OPINION

The accountants conducted a compliance
examination of the Court for the two years
ended June 30, 2017, as required by the
Illinois State Auditing Act.  The
accountants stated the Court complied, in
all material respects, with the
requirements described in the report.

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

JANE CLARK, CPA
Division Director

This report is transmitted in accordance
with Section 3-14 of the Illinois State
Auditing Act.

FRANK J. MAUTINO
Auditor General

FJM:SDW

DIGEST FOOTNOTES

#1 – INADEQUATE CONTROL OVER PERSONAL
SERVICES

2015: The Court agrees with the
recommendation and will act accordingly.