REPORT DIGEST

GOVERNOR’S OFFICE OF MANAGEMENT AND
BUDGET

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2021

Release Date:  March 17, 2022

FINDINGS THIS AUDIT:  2

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

FINDINGS LAST AUDIT: 7

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

• (21-01) The Governor’s Office of
Management and Budget (Office) did not
have adequate controls over accounts
receivable billing and reporting.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

INADQUATE CONTROLS OVER ACCOUNTS
RECEIVABLE

The Governor’s Office of Management
and Budget (Office) did not have
adequate controls over accounts
receivable billing and reporting.

During our testing of accounts
receivable, we noted the following:

• The Office’s Grant Accountability
and Transparency Act/Budgeting for
Results billings for the fourth
quarter of Fiscal Years 2020 and 2021
totaling $1,419,316 and $1,435,901,
respectively, were not sent to State
agencies until August 2020 and 2021,
respectively, and these billings were
not included in the Form C-97 and Form
C-98 submitted to the Comptroller.
This resulted in an understatement of
reported accounts receivable as of
June 30, 2020 and 2021 in relation to
this quarter billing.

• The Office had receivable balances
for 115 State agencies as of Fiscal
Years 2020 and 2021.  We tested 19
receivable accounts for the two fiscal
years and noted for seven (37%)
samples tested, agency payments near
year-end were not applied in the
proper fiscal year resulting in an
overstatement in the accounts
receivable balance totaling $10,185
and $16,085 for Fiscal Years 2020 and
2021, respectively. (Finding 1, pages
9-10)

We recommended the Office implement
the necessary internal controls to
consistently and accurately report
accounts receivable.

Office officials accepted the
recommendation.

OTHER FINDING

The remaining finding pertains to
noncompliance with provisions of the
Grant Accountability and Transparency
Act regarding program specific
exceptions and exemptions. We will
review the Office’s progress towards
the implementation of our
recommendations in our next compliance
examination.

ACCOUNTANT’S OPINION

The accountants conducted a compliance
examination of the Office for the two
years ended June 30, 2021, as required
by the Illinois State Auditing Act.
The accountants qualified their report
on State compliance for Finding
2021-001.  Except for the
noncompliance described in this
finding, the accountants stated the
Office complied, in all material
respects, with the requirements
described in the report.

This 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:PH