REPORT DIGEST

ILLINOIS COUNCIL ON DEVELOPMENTAL
DISABILITIES

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2023

Release Date:  July 2, 2024

FINDINGS THIS AUDIT: 7

CATEGORY:  NEW -- REPEAT – TOTAL
Category 1:  1 -- 0 -- 1
Category 2:  2 -- 4 -- 6
Category 3:  0 -- 0 -- 0
TOTAL:  3 -- 4 -- 7

FINDINGS LAST AUDIT: 5

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 Illinois Council on
Developmental Disabilities (Council) failed
to properly complete monthly reconciliations
of its records maintained by the Office of
Comptroller.

• (23-03) The Council was not fully seated
and had several members serving on expired
terms.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROLS OVER RECONCILIATIONS

The Illinois Council on Developmental
Disabilities (Council) failed to properly
complete monthly reconciliations of its
records maintained by the Office of
Comptroller (Comptroller).

During testing, we noted the following:

• Two of 28 (7%) required reconciliations of
the Council’s internal expenditures records
to the Comptroller’s Monthly Appropriation
Status Report (SB01) were performed 11 to 27
days late.

• Two of 24 (8%) required reconciliations of
the Council’s internal receipts records to
the Comptroller’s Monthly Revenue Status
Report (SB04) reconciliations were performed
11 to 27 days late.

• Two of 24 (8%) required reconciliations of
the Council’s internal expenditure and
receipt records to the Comptroller’s Monthly
Cash Report (SB05) were performed 11 to 27
days late.

In addition, during out review of the June
30, 2022 and June 30, 2023 SB05
reconciliations prepared by the Council, we
noted differences in beginning balances of
$36,382 for June 30, 2022 and $10,304 for
June 30, 2023 against the SB05 balances. The
Council could not provide explanations for
those differences. (Finding 1, pages 10-11)

We recommended the Council ensure all
reconciliations are prepared timely as
required by the SAMS Manual and
discrepancies between Comptroller and
Council records are reviewed and
investigated accordingly.

The Council agreed with the recommendation.
The Council stated they will strengthen
processes to ensure reconciliations are
completed within the required timeframe. In
addition, the Council stated they will
investigate any discrepancies between the
Comptroller and Council records.

NONCOMPLIANCE WITH ILLINOIS COUNCIL ON
DEVELOPMENTAL DISABILITIES LAW

The Council was not fully seated and had
several members serving on expired terms.

During testing, we noted the following:

• The Council’s Board was not fully seated
during the examination period. Of the
statutorily required 19 seats, we noted 18
were filled. The vacant seat was one of the
two voting members that represents local and
non-governmental agency and private non-
profit groups concerned with services for
individuals with developmental disabilities.

• Seven of 18 (39%) Board members appointed
by the Governor were serving under expired
terms as of June 30, 2023. Six of these
members served two consecutive terms, and
the second term for these individuals
expired between January 2015 and January
2023.

• Though the Council provided appointment
recommendations and rotational requirements
to the Governor’s Office during Fiscal Year
2022, the Council did not advise the
Governor’s Office of the Board’s membership
requirements and vacancies during Fiscal
Year 2023. (Finding 3, Pages 14-15) This
finding has been reported since 2015.

We recommended the Council work with the
Governor’s Office to ensure Council
vacancies are filled and reappointments or
replacements of members with expired terms
are made in a timely manner.

The Council agreed with the recommendation.
The Council stated they will provide
appointment recommendations and rotational
requirements to the Governor’s Office in a
timely manner.


OTHER FINDINGS

The remaining findings pertain to voucher
processing weakness, inadequate controls
over reporting, weaknesses in cybersecurity
programs, weakness in disaster recovery
planning, and inadequate controls over the
review of internal controls over service
provider. We will review the Council’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 Council for the two years
ended June 30, 2023, as required by the
Illinois State Auditing Act.  The
accountants qualified their report on State
compliance for Finding 2023-001.  Except for
the noncompliance described in this finding,
the accountants stated the Council 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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