REPORT DIGEST JUDICIAL INQUIRY BOARD COMPLIANCE EXAMINATION FOR THE TWO YEARS ENDED: JUNE 30, 2016 Release Date: May 25, 2017 FINDINGS THIS AUDIT: 3 CATEGORY: NEW -- REPEAT -- TOTAL Category 1: 1 -- 0 -- 1 Category 2: 2 -- 0 -- 2 Category 3: 0 -- 0 -- 0 TOTAL: 3 -- 0 -- 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, 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 • (16-01) The Board did not properly classify its cash collections during the examination period. • (16-02) The Board did not notify the Secretary of State of a Board member whose position required the member to file an economic interest statement. FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS INADEQUATE CONTROLS OVER CASH COLLECTIONS The Judicial Inquiry Board (Board) did not properly classify its cash collections during the examination period. During testing, the auditors noted all five of the Board’s cash payments received during the examination period were processed as miscellaneous cash receipts, totaling $1,464. Upon further review, the auditors determined the following: • one receipt, totaling $15, was a refund from a vendor providing the Board with a two-day delivery service as opposed to the one-day delivery service actually paid for by the Board; • three receipts, totaling $1,390, were refunds of duplicate payments processed by the Board; and, • one receipt, totaling $59, was a refund of a travel reimbursement paid to an individual who decided to not accept the reimbursement from the Board. (Finding 1, page 11) We recommended the Board update its cash collection process to classify non-payroll cash refunds as expenditure adjustments. Board officials accepted the recommendation. NONCOMPLIANCE WITH THE ILLINOIS GOVERNMENTAL ETHICS ACT The Board did not notify the Secretary of State of a Board member whose position required the member to file an economic interest statement. During testing, the auditors noted a Board member was omitted from the list of individuals required to file an economic interest statement and, therefore, did not file the required statement for Fiscal Year 2016 with the Secretary of State. (Finding 2, page 12) We recommended the Board notify the Secretary of State of all individuals required to file an economic interest statement, as required by State law. Board officials accepted the recommendation. OTHER FINDING The remaining finding pertains to the Board’s controls over accrued benefit time recordkeeping. We will review the Board’s progress towards the implementation of our recommendations in our next compliance examination. ACCOUNTANT’S OPINION The accountants conducted a compliance examination of the Board for the two years ended June 30, 2016, as required by the Illinois State Auditing Act. The accountants qualified their report on State compliance for Finding 2016-001. Except for the noncompliance described in this finding, the accountants stated the Board 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:djn