REPORT DIGEST

COURT OF CLAIMS

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2019

Release Date:  December 8, 2020

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: 1

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

• (19-01) The Court did not exercise
adequate controls over voucher
processing.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

INADEQUATE CONTROLS OVER EXPENDITURES

The Court of Claims (Court) did not
exercise adequate controls over voucher
processing. During testing, we noted the
following:

• Thirty-nine of 60 (65%) vouchers
tested, totaling $28,880, were approved 4
to 194 days late.

• Two of 60 (3%) vouchers tested,
totaling $98, were charged to the wrong
detail object code.

• The Court did not exercise adequate
controls over travel voucher approvals.
Specifically, we noted the following:

– One of 12 (8%) travel vouchers tested
included conference lodging costs in
excess of the maximum for travel in that
region.

– One of 12 (8%) travel vouchers tested,
totaling $886, was submitted for approval
92 days late.  (Finding 1, pages 10-11)

We recommended the Court timely approve
vouchers, review vouchers to ensure
correct detail object codes are used,
ensure travel vouchers are timely
submitted, and ensure conference lodging
is pre-approved when rates exceed the
maximums allowed.

Court officials agreed with the finding.

ACCOUNTANT’S OPINION

The accountants conducted a compliance
examination of the Court for the two
years ended June 30, 2019, 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
Division Director

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

FRANK J. MAUTINO
Auditor General

FJM:SW