REPORT DIGEST

STATE BOARD OF ELECTIONS

COMPLIANCE EXAMINATION
For the Two Years Ended: June 30, 2013


Release Date:   February 11, 2014

Summary of Findings:
Total this audit: 5
Total last audit:  4
Repeated from last audit: 2

State of Illinois, Office of the Auditor General
WILLIAM G. HOLLAND, 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

• The State Board of Elections (Board) did not
comply with statutory requirements over
political committee audits.

• The Board failed to promulgate rules as
required by the Election Code.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

NONCOMPLIANCE OVER POLITICAL COMMITTEE AUDITS

The State Board of Elections (Board) did not
comply with the Election Code (Code) regarding
required political committee audits.  During
testing, we noted:

• Five of 12 audits conducted by the Board were
received by the Board between 1 and 20 days
late, and late fees totaling $6,750 were not
assessed for the late audit submissions.

• For the remaining 7 audits, the Board did not
follow their own procedures to excuse the
committees from submitting final reports after
the allotted timeframe. (Finding 1, pages 9-10)

We recommended the Board assess the required
late fees for the late submission of political
committee audits as required by the Code and
follow their own procedures to excuse committees
from audits as established in the Administrative
Code.

Board officials concurred with the finding and
stated appropriate adjustments to the
administrative rules and procedures will be made
accordingly.


FAILURE TO PROMULGATE RULES

The State Board of Elections (Board) did not
promulgate rules as required by the Election
Code (Code).  We noted the Board had not
promulgated rules for electronic unit-by-unit
vote total reporting.  This portion of the Code
became effective on November 9, 2007.  (Finding
2, pages 11-12)

We recommended the Board continue to work
towards full implementation of electronic unit-
by-unit vote total reporting and adopt rules to
govern the electronic reporting as required.

Board officials concurred with the finding and
stated that upon the completion of remaining
Electronic Canvassing development and
implementation tasks they will promulgate rules
in accordance with the Code.

OTHER FINDINGS

The remaining findings pertain to inadequate
controls over (1) personal services, (2) Agency
Workforce Reports and (3) voucher processing. We
will review the Board’s process towards the
implementation of our recommendations in our
next examination.

AUDITORS’ OPINION

We conducted a compliance examination of the
Board as required by the Illinois State Auditing
Act.  The Board has no funds that require an
audit leading to an opinion of financial
statements.

WILLIAM G. HOLLAND
Auditor General

WGH:jv

AUDITORS ASSIGNED

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