REPORT DIGEST

JOINT COMMITTEE ON ADMINISTRATIVE RULES

COMPLIANCE EXAMINATION
FOR THE YEAR ENDED JUNE 30, 2022

Release Date:  April 18, 2024

FINDINGS THIS AUDIT: 3

CATEGORY:  NEW -- REPEAT – TOTAL

Category 1:  0 -- 0 -- 0
Category 2:  0 -- 3 -- 3
Category 3:  0 -- 0 -- 0
TOTAL:  0 -- 3 -- 3

FINDINGS LAST AUDIT: 3

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, 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

• (22-01) The Committee 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 27 non-payroll and non-
travel vouchers, we noted the following:

• Two (7%) vouchers tested, totaling $445,
were not approved within 30 days of receipt
of a proper bill. The vouchers were approved
137 and 261 days late.

• One (4%) voucher tested, totaling $219,
did not include the invoice date on the
voucher.

During testing of 18 travel vouchers, we
noted the following:

• Three of 18 (17%) vouchers tested,
totaling $393, were approved 3 to 21 days
late.

• Two of 18 (11%) vouchers tested, totaling
$279, had an improper mileage reimbursement
rate. This resulted in an underpayment to
Committee personnel of $127.

• One of 18 (6%) travel vouchers tested,
totaling $69, did not have supporting
documentation such as an invoice, contract
or travel slip.

• One of 18 (6%) vouchers tested, totaling
$94, was reimbursed mileage that deviated
from the most direct route of 94 miles. The
deviation added 74 additional miles for an
increase in reimbursement of $41. (Finding
1, pages 9-10)

We recommended the Committee strengthen
controls over voucher processing to ensure
invoices are timely paid and vouchers are
properly completed and fully supported.

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 State compliance examination.

ACCOUNTANT’S OPINION

The accountants conducted a compliance
examination of the Committee for the two
years ended June 30, 2022, 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 State 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