REPORT DIGEST ILLINOIS GENERAL ASSEMBLY- SENATE COMPLIANCE EXAMINATION FOR THE TWO YEARS ENDED JUNE 30, 2023 Release Date: October 3, 2024 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: 4 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 • (23-2) The Senate did not maintain adequate controls to ensure timely employee completion of mandatory training FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS INADEQUATE CONTROLS OVER EMPLOYEE TRAININGS The Senate did not maintain adequate controls to ensure timely employee completion of mandatory training. We noted the following exceptions: • Four of 14 (29%) new employees completed ethics and sexual harassment training 132 to 485 days late. • One of 15 (7%) existing employees tested did not complete the annual training for ethics and sexual harassment in 2022. (Finding 2, pages 11-12) We recommended the Senate monitor training attendance and follow up with staff to ensure mandatory employee training is timely completed. The Senate agreed and stated they will develop processes to more effectively monitor the completion of all required training by new and existing employees. OTHER FINDING The remaining finding pertains to information technology. We will review the Senate’s 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 Senate for the two years ended June 30, 2023, as required by the Illinois State Auditing Act. The accountants stated the Senate 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 FJM:lkw