REPORT DIGEST

JUDICIAL INQUIRY BOARD

COMPLIANCE EXAMINATION
FOR THE YEAR ENDED JUNE 30, 2024

Release Date:  February 20, 2025

FINDINGS THIS AUDIT: 3

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

FINDINGS LAST AUDIT: 5

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

• (24-01)  The Judicial Inquiry Board
(Board) did not timely deposit refund
receipts and did not record refunds received
into the State’s accounting system.

• (24-03)  The Board did not maintain its
petty cash fund according to statute and
Illinois Office of Comptroller requirements.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROLS OVER CASH COLLECTIONS

The Board did not timely deposit refund
receipts and did not record refunds received
into the State’s accounting system.

During Fiscal Years 2023 and 2024, the Board
received three separate overpayment refunds
totaling $29. Two refunds were not deposited
in the State treasury in a timely manner
(one refund was deposited 4 days late and
the other was deposited 13 days late). None
of the refunds were recorded in the State’s
Enterprise Resource Planning (ERP) System
operated by the Department of Innovation and
Technology (Finding 1, pages 8-9).  This
finding has been reported since 2016.

We recommended the Board timely deposit all
receipts as required by the State Officers
and Employees Money Disposition Act and
record all refunds in the ERP system.

The Board agreed with the recommendation and
stated they have implemented corrective
action for timely deposits and will ensure
all receipts are recorded in the ERP system
going forward.

WEAKNESSES OVER PETTY CASH FUND MAINTENANCE

The Board did not maintain its petty cash
fund according to statute and Illinois
Office of Comptroller (IOC) requirements.

During our testing of the Board’s petty cash
fund activity, we noted:

• The Calendar Year 2022 Petty Cash Fund
Usage Report (C-18) was filed with the IOC
on April 19, 2023 (78 days late).

• The reconciled petty cash balance exceeded
the $800 authorized amount for the entire
examination period. The reconciled balance
at the beginning of the examination period
was $554 in excess of the authorized amount
and varied from $550 to $716 in excess of
the authorized balance during Fiscal Years
2023 and 2024. We noted various errors
including voided expenditures that were not
corrected, transfers from the bank account
to the cash on hand account were included in
reimbursement requests, and a bank debit
that did not get submitted.

• The May 2023 and June 2023 petty cash fund
expenditures, totaling $359, did not get
vouchered and submitted at the end of the
Fiscal Year 2023 and had to be reimbursed
through the Court of Claims. The voucher
requesting reimbursement was submitted on
January 22, 2024 (Finding 3, pages 11-12).

We recommended the Board retain its petty
cash fund within its authorized amount. We
further recommended the Board comply with
the State Finance Act and the SAMS
procedures over its petty cash fund.

The Board agreed with the recommendation.

OTHER FINDINGS

The remaining finding pertain to failure to
submit required reports to the Illinois
State Library.  We will review the Board’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 Board for the two years
ended June 30, 2024, as required by the
Illinois State Auditing Act.  The
accountants stated the Board complied, in
all material respects, with the requirements
describe in the report.

This State compliance examination was
conducted by Borschnack, Pelletier & Co.

COURTNEY DZIERWA
Division Director

This report is transmitted in accordance
with Section 3-14 of the Illinois State
Auditing Act.

FRANK J. MAUTINO
Auditor General

FJM:JGR