REPORT DIGEST

ILLINOIS EDUCATIONAL LABOR RELATIONS BOARD

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2017

Release Date:  MAY 30, 2018

FINDINGS THIS AUDIT:  2

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

FINDINGS LAST AUDIT: 3

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

• (17-2) The Board did not maintain
sufficient controls over its equipment and
related records.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

NEED TO IMPROVE CONTROLS OVER EQUIPMENT

The Board did not maintain sufficient
controls over its equipment and related
records.  During our review of 110 equipment
items, we noted the following:

• Four (4%) items, totaling $399, did not
have a property tag.
• Two (2%) items were not included in the
Board’s property listing.
• Two (2%) items had a physical description
that did not match the Board’s property
records.

Additionally, during walkthroughs of the
Board’s offices we noted 89 items, totaling
$37,105, were obsolete (Finding 1, pages
10-11).  This finding has been repeated since
2013.

We recommended the Board take action to
ensure all of its useful property items are
tagged and recorded on its property listing
and all transferable equipment is reported to
CMS.

Board officials agreed with our
recommendation. (For the previous Board
response, see Digest Footnote #1.)

OTHER FINDING

The remaining finding pertained to an
inadequate segregation of duties over the
Board’s accounting and recordkeeping
functions.  We will review the Board’s
progress towards the implementation of our
recommendations in our next compliance
examination.

ACCOUNTANT’S OPINION

The accountants conducted a compliance
examination of the Board for the two years
ended June 30, 2017, as required by the
Illinois State Auditing Act.   The
accountants stated the Board 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:MEG

DIGEST FOOTNOTES

#1 – Insufficient Controls over Equipment –
Previous Board Response

2015:   The Board agrees with this finding.
The Board will begin the process of
transferring obsolete and unused items to
Central Management Services surplus.