REPORT DIGEST

ILLINOIS GENERAL ASSEMBLY – HOUSE OF
REPRESENTATIVES

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2021

Release Date:  Aug. 30, 2022

FINDINGS THIS AUDIT:  3

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

FINDINGS LAST AUDIT: 0

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

• (21-3) The House of Representatives
did not exercise adequate controls
over monthly 	reconciliations.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

INADEQUATE CONTROLS OVER MONTHLY
RECONCILIATIONS

The House of Representatives (House)
did not exercise adequate controls
over monthly 	reconciliations.  We
noted the House Democratic Leadership:

• Performed 16 of 30 reconciliations
(53%) of the Monthly Appropriations
Status (SB01) Report 5 to 370 days
late.
• Did not complete 29 or 30
reconciliations (97%) of Object
Expense/Expenditures by Quarter (SA02)
Reports. (Finding 3, page 17)

We recommended the House Democratic
Leadership designate back-up staff to
ensure all required reconciliations
are performed timely in the absence of
responsible personnel.

The House Democratic Leadership
concurred with this finding and stated
corrective action has been taken.

OTHER FINDINGS

The remaining findings pertain to I-9
forms and information technology. We
will review the House of
Representatives progress towards the
implementation of our recommendations
in our next State compliance
examination.

ACCOUNTANT’S OPINION

The accountants conducted a State
compliance examination of the House of
Representatives for the two years
ended June 30, 2021, as required by
the Illinois State Auditing Act.  The
accountants stated the House of
Representatives complied, in all
material respects, with the
requirements described in the report.

This State compliance examination was
conducted by Adelfia LLC.

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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