REPORT DIGEST GUARDIANSHIP AND ADVOCACY COMMISSION COMPLIANCE ATTESTATION EXAMINATION For the Two Years Ended: June 30, 2013 Release Date: March 20, 2014 Summary of Findings: Total this audit: 3 Total last audit: 4 Repeated from last audit: 3 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 Commission failed to exercise adequate controls over employee attendance records to ensure employees’ benefit time was timely and properly recorded. • The Commission did not consist of 11 members as required. FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS NEED TO IMPROVE CONTROLS OVER EMPLOYEE ATTENDANCE RECORDS The Guardianship and Advocacy Commission (Commission) did not exercise adequate controls over employee attendance records to ensure employees’ benefit time was timely and properly recorded. During our testing of 11 employees’ attendance records for six months during the examination period, we noted the following: • Four of 11 (36%) employees’ timekeeping records did not agree when comparing the certified Pay Period Time Report (PPTR) to the Central Time and Attendance System (CTAS). We noted 5 discrepancies totaling 43 hours when comparing the PPTR and CTAS reports for the months tested. • Six of 132 (5%) PPTR reports lacked the necessary supervisor approval. In addition, Commission employees were unable to locate one PPTR selected for testing. (Finding 1, pages 8-9) This finding was first reported in 2007. We recommended the Commission implement procedures to ensure accurate and timely entry of employee work hours and benefit time. Further, the Commission should ensure its PPTR and CTAS systems are accurate and reconcile. Commission officials agreed with the finding and stated they implemented a new timekeeping system in May of 2013. (For the previous agency response, see Digest Footnote #1.) COMMISSION NOT STAFFED AS REQUIRED The Commission did not consist of the 11 members as required by the Guardianship and Advocacy Act (Act). The Commission consisted of 9 members appointed by the Governor for three-year terms during FY12 and FY13. The Act (20 ILCS 3955/4) requires the Commission to consist of 11 members appointed by the Governor. (Finding 2, page 10) This finding was first reported in 2009. We recommended the Commission work with the Governor’s Office until the vacancies are filled. Commission officials agreed with the finding and stated they would continue to find, vet, and submit qualified candidates to the Governor’s Office. (For the previous agency response, see Digest Footnote #2.) OTHER FINDINGS The remaining finding pertains to employee performance evaluations not being completed timely and is reportedly being given attention by the Commission. We will review progress toward the implementation of our recommendations during the next examination. AUDITOR’S OPINION We conducted a compliance examination of the Commission as required by the Illinois State Auditing Act. The Commission has no funds that require an audit leading to an opinion on financial statements. WILLIAM G. HOLLAND Auditor General WGH:md AUDITORS ASSIGNED Our special assistant auditors for this engagement were Kyle E. McGinnis, CPA. DIGEST FOOTNOTES #1 – INADEQUATE CONTROLS OVER EMPLOYEE ATTENDANCE RECORDS – Previous Agency Response 2011: Commission agrees with the finding. The agency will implement procedures to require timekeepers to verify that all PPTRs are received in a timely fashion and entered into CTAS on time. #2 – COMMISSION NOT STAFFED AS REQUIRED – Previous Agency Response 2011: Commission agrees with the finding. Commission will continue to find, vet and submit qualified candidates to the Governor’s office as it is a priority for the continued operation of the agency to have a fully staffed Commission.