REPORT DIGEST

JOINT COMMITTEE ON ADMINISTRATIVE
RULES

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2020

Release Date:  November 16, 2021

FINDINGS THIS AUDIT:  3

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

FINDINGS LAST AUDIT: 2

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

SYNOPSIS

• (20-01) The Joint Committee on
Administrative Rules did not exercise
adequate control over voucher
processing.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

VOUCHER PROCESSING WEAKNESSES

The Joint Committee on Administrative
Rules (Committee) did not exercise
adequate control over voucher
processing.

During testing of 73 non-payroll
vouchers, we noted the following:

• Three (4%) vouchers tested, totaling
$153, were not date stamped when
received by the Committee. As such, we
were unable to determine if the
vouchers were approved timely.

• Five (7%) vouchers tested, totaling
$639, were approved 10 to 59 days
late.  (Finding 1, page 11)

We recommended the Committee
strengthen controls over voucher
processing to ensure date of receipt
is properly documented and invoices
are timely paid.

The Committee agreed with the finding
and will work to implement the
recommendation.

OTHER FINDINGS

The remaining findings pertain to
inadequate controls over employee
records and information systems. We
will review the Committee’s progress
towards the implementation of our
recommendations in our next compliance
examination.

ACCOUNTANT’S OPINION

The accountants conducted a compliance
examination of the Committee for the
two years ended June 30, 2020, as
required by the Illinois State
Auditing Act.  The accountants stated
the Committee complied, in all
material respects, 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:SDW