REPORT DIGEST

ILLINOIS COURTS COMMISSION

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2023

Release Date:  Aug. 8, 2024

FINDINGS THIS AUDIT: 4

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

FINDINGS LAST AUDIT: N/A

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

INTRODUCTION

The Illinois Courts Commission became a
separate State agency during Fiscal Year
2022. Therefore, this is the first
examination and compliance report for the
Commission.

SYNOPSIS

• (24-4) The Commission did not maintain
adequate controls over receipt and
expenditure records.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROLS OVER RECEIPT AND
EXPENDITURE RECORDS

The Commission did not maintain adequate
controls over receipt and expenditure
records.

We noted the following:

• The Commission performed periodic, but not
monthly, reconciliations of Commission
expenditure records to the Office of
Comptroller’s records.

• The Commission did not perform monthly
reconciliations of Commission receipt
records to the Comptroller's Monthly Revenue
Status Report.

• The Commission did not have a formal
receipts processing system designed to
facilitate the timely deposit of all
receipts and refunds. Two refunds (100%)
tested lacked the receipt date, and were
deposited 273 days after the check date.

• Four (100%) contractual agreements entered
into with the same vendor did not require
the vendor to submit required certifications
and their Federal Taxpayer Identification
Number. (Finding 4, pages 14-16).

We recommended the Commission perform
monthly reconciliations, deposit receipts
timely, and require contractors to submit
necessary certifications.

The Commission agreed with the finding and
stated it has implemented measures to ensure
compliance with the SAMS requirement for
monthly reconciliations. Additionally,
Commission management responded it is now
aware of the procedure to process refund
receipts and of required vendor
certifications to ensure future
requirements.

OTHER FINDINGS

The remaining findings pertain to personal
services, property and cybersecurity. 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

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