REPORT DIGEST

ILLINOIS EDUCATIONAL LABOR RELATIONS
BOARD

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2019

Release Date:  January 13, 2021

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: 2

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 Illinois Educational Labor
Relations Board (Board) did not maintain
sufficient controls over its equipment.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

INSUFFICIENT CONTROLS OVER EQUIPMENT

The Illinois Labor Relations Board
(Board) did not maintain sufficient
controls over its equipment.

During testing, we noted 122 items,
totaling $80,965, were obsolete to the
needs of the Board (Finding 1, page 9).
This finding has been repeated since
2013.

We recommended the Board take action to
ensure all transferable equipment is
reported to CMS.

The Board agreed with our recommendation.

OTHER FINDINGS

The remaining finding pertains to
inadequate segregation of duties.  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, 2019, 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

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