REPORT DIGEST

EXECUTIVE ETHICS COMMISSION

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2025

Release Date:  April 16, 2026

FINDINGS THIS AUDIT: 4

CATEGORY:  NEW -- REPEAT – TOTAL
Category 1:  1 -- 0 -- 1
Category 2:  1 -- 2 -- 3
Category 3:  0 -- 0 -- 0
TOTAL:  2 -- 2 – 4

FINDINGS LAST AUDIT: 6

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, 400 West
Monroe, Suite 306, Springfield, IL
62704-9849
(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

• (25-01) The Executive Ethics Commission’s
(Commission) internal controls over its
receipt processing function were not
operating effectively during the
examination period.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

RECEIPT PROCESSING INTERNAL CONTROLS NOT
OPERATING EFFECTIVELY

The Executive Ethics Commission’s
(Commission) internal controls over its
receipt processing function were not
operating effectively during the
examination period.

Due to our ability to rely upon the
processing integrity of the Enterprise
Resource Planning (ERP) System operated by
the Department of Innovation and Technology
(DoIT), we were
able to limit our receipt testing at the
Commission to determine whether certain key
attributes were properly entered by the
Commission’s staff into the ERP System. In
order to determine the operating
effectiveness of the Commission’s internal
controls related to receipt processing, we
selected a sample of key attributes
(attributes) to determine if the attributes
were properly entered into the ERP System
based on supporting documentation. The
attributes tested were 1) amount, 2) fund
being deposited into, 3) date of receipt,
4) date deposited, and (5) SAMS Source
Code.

Our testing noted 3 of 45 (7%) attributes
were not properly entered into the ERP
System. Therefore, the Commission’s
internal controls over receipt processing
were not operating effectively.

Due to this condition, we qualified our
opinion because we determined the
Commission had not complied, in all
material respects, with applicable laws and
regulations, including the State uniform
accounting system, in its financial and
fiscal operations.

Even given the limitations noted above, we
conducted an analysis of the Commission’s
receipts data for Fiscal Years 2024 and
2025 to determine compliance with the Act.
We noted:

• The Commission did not deposit 1 receipt
item, totaling $10,000 or more, on the day
received.

• The Commission did not deposit 3 receipt
items, exceeding $500 but less than
$10,000, within 48 hours. (Finding 1, pages
10-11)

We recommended the Commission design and
maintain internal controls to provide
assurance its data entry of key attributes
into ERP System is complete and accurate.
Further, we recommended the Commission
timely deposit receipts into the State’s
Treasury.

The Commission accepted the recommendations
and stated it has revised its procedures to
ensure ERP data accurately reflects the
dates of receipt and deposit, but notes the
deficiencies involved single-day
differences regarding the dates of
deposits. The Commission noted the
exceptions had no effect upon State
finances or State operations.

OTHER FINDINGS

The remaining findings pertain to lack of
adequate independent internal control
review over service providers; weaknesses
in cybersecurity; and nondisclosure of
required procurement information. We will
review the Commission’s progress towards
the implementation of our recommendations
in our next compliance examination.

ACCOUNTANT’S OPINION

The accountants conducted a State
compliance examination of the Commission
for the two years ended June 30, 2025, as
required by the Illinois State Auditing
Act. The accountants qualified their report
on State compliance for Finding 2025-001.
Except for the noncompliance described in
this finding, the accountants stated the
Commission complied, in all material
respects, with the requirements described
in the report.

This State compliance examination was
conducted by Adelfia LLC.

COURTNEY DZIERWA
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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