REPORT DIGEST

GUARDIANSHIP AND ADVOCACY COMMISSION

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2023

Release Date:  June 25, 2024

FINDINGS THIS AUDIT: 7

CATEGORY:  NEW -- REPEAT – TOTAL
Category 1:  0 -- 0 -- 0
Category 2:  1 -- 6 -- 7
Category 3:  0 -- 0 -- 0
TOTAL:  1 -- 6 -- 7

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

• (23-01) The Commission did not maintain
adequate controls over personnel files and
time reporting.
• (23-02) The Commission did not have
adequate controls over voucher processing.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROLS OVER PERSONNEL FILES

The Commission did not maintain adequate
controls over personnel files and time
reporting.

During testing, we noted the following:

• One of three (33%) new employees’ Section
1 of the Form I-9 was not completed by the
end of their first employment date.  The
employee signed the form six days late.

• One of three (33%) new employees’ Section
2 of the Form I-9 was not completed and
signed within 3 business days of the
employee’s first day of employment. The
employer’s authorized representative signed
the form one day late.

• One of four (25%) terminated employees
tested did not have Form I-9 in the
employee’s personnel files.

•  The Commission withheld federal income
taxes at an incorrect rate for three of 15
(20%) employees tested based upon the
employees’ Federal W-4 Employee’s
Withholding Certificate, resulting in an
underpayment of $33 to an overpayment of
$118 from the employees’ pay.

• Three out of 15 (20%) employees tested did
not have the Federal W-4 Employee’s
Withholding Certificate and/or the Illinois
W-4 Employee’s Illinois Withholding
Allowance Certificate form supporting the
withholding taxes.  (Finding 1, pages
10-12).

We recommended the Commission strengthen its
controls over personal services to ensure
personnel files and time reporting documents
are properly maintained and employee
performance evaluations are performed on a
timely basis.

The Commission agreed with the
recommendation.

INADEQUATE CONTROLS OVER VOUCHER PROCESSING

The Commission did not have adequate
controls over voucher processing.
During testing, we noted the following:

• The Commission did not timely approve five
of 1,566 (0.32%) general vouchers processed
during the examination period, totaling
$54,805.  We noted these late vouchers were
approved between 36 and 219 days late.

• Four out of 25 (16%) travel vouchers
tested, totaling $4,977, were submitted by
the traveler between 10 and 46 days late.
(Finding 2, pages 13-14) This finding has
been reported since 2019.
We recommended the Commission strengthen its
controls over voucher processing to ensure
timely review, approval, and submission of
vouchers.

The Commission agreed with the
recommendation.

OTHER FINDINGS

The remaining findings pertain to
noncompliance with the Guardianship and
Advocacy Act, inadequate controls over the
Agency Workforce Report and service
providers, and weaknesses regarding
electronic data processing and cybersecurity
programs and practices.  We will review the
Commission’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 Commission for the two
years ended June 30, 2023, as required by
the Illinois State Auditing Act.  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.

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:AMA