REPORT DIGEST

ILLINOIS JOINING FORCES FOUNDATION

COMPLIANCE EXAMINATION
FOR THE YEAR ENDED JUNE 30, 2020

Release Date:  March 17, 2022

FINDINGS THIS AUDIT:  5

CATEGORY:  NEW -- REPEAT -- TOTAL
Category 1:  0 -- 4 -- 4
Category 2:  0 -- 1 -- 1
Category 3:  0 -- 0 -- 0
TOTAL:  0 -- 5 – 5

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

INTRODUCTION

Because of the significance and
pervasiveness of the findings
described within the report, the
accountants expressed an ADVERSE
OPINION on the Foundation’s compliance
with the specified requirements which
comprise a State Compliance
examination. The Codification of
Statements on Standards for
Attestation Engagements (AT-C §
205.74) states a practitioner “should
express an adverse opinion when the
practitioner, having obtained
sufficient appropriate evidence,
concludes the misstatements
individually or in the aggregate, are
both material and pervasive to the
subject matter.”

This digest covers the compliance
examination of the Foundation for the
year ended June 30, 2020. The
Foundation’s financial audit covering
the year ended June 30, 2020, will be
released under separate cover. In
total, this report includes five
findings, four of which are reported
in the financial audit.

SYNOPSIS

• (20-05) The Foundation failed to
comply with certain statutory
requirements.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

MANDATE NONCOMPLIANCE

The Illinois Joining Forces Foundation
(Foundation) failed to comply with
certain statutory requirements.

During testing of statutory
requirements, we noted the
Foundation’s Treasurer did not have a
fidelity or surety bond during the
examination period.

During testing of statutorily required
donation letters, we requested the
Foundation provide us with a listing
of all donation letters sent during
the examination period.  In response,
Foundation management identified 16
letters, 2 of which did not have a
related receipt per the Foundation’s
records. Further the Foundation’s
records show an additional 23
receipts, totaling $254,410, for which
letters should have been sent.

Due to these conditions, we were
unable to conclude whether the
Foundation’s population records were
sufficiently precise and detailed
under the Attestation Standards
promulgated by the American Institute
of Certified Public Accountants (AT-C
§ 205.35) to test the Foundation’s
donation letters.

Even given the population limitations
noted above which hindered the ability
of the accountants to conclude whether
selected samples were representative
of the population as a whole, we
performed testing and noted 5 of 16
(31%) donation letters sent by the
Foundation during Fiscal Year 2020 do
not agree to the Foundation’s Fiscal
Year 2020 financial records. (Finding
5, pages 31-32)

We recommended the Foundation
implement controls to ensure all
gifts, grants, donations, and bequests
are tracked and a complete listing is
maintained. We also recommended the
Foundation perform periodic
reconciliations between the listing
and accounting records. In addition,
we recommended the Foundation obtain a
fidelity or surety bond for the
Treasurer in accordance with the Act.

The Foundation agreed with the
recommendation.

OTHER FINDINGS

The remaining findings pertain to
failure to present adequate financial
statements and notes, inadequate
internal control structure, inadequate
controls over board membership, and
lack of documentation to substantiate
compliance with grant agreements. We
will review the Foundation’s progress
towards the implementation of our
recommendations in our next compliance
examination.
ACCOUNTANT’S OPINION

The accountants conducted a compliance
examination of the Foundation for the
year ended June 30, 2020, as required
by the Illinois State Auditing Act.
Because of the noncompliance described
in Findings 2020-001 through 2020-003,
and Finding 2020-005, the accountants
stated the Foundation did not
materially comply with the
requirements described in the report.

This compliance examination was
conducted by the Office of the Auditor
General’s staff.


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:JDP