REPORT DIGEST

LEGISLATIVE PRINTING UNIT

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2021

Release Date:  March 16, 2023

FINDINGS THIS AUDIT:  2

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

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

• (21-01) The Legislative Printing
Unit (Unit) did not maintain adequate
controls over its property and related
reporting.

• (21-02) The Unit did not exercise
adequate controls over voucher
processing.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

INADEQUATE CONTROLS OVER STATE
PROPERTY

The Legislative Printing Unit (Unit)
did not maintain adequate controls
over its property and related
reporting.

During testing, we noted the
following:

• Eight of twelve (67%) items tested,
totaling $163,286, were not timely
added to the Unit’s property records
within 90 days after acquisition. The
items were added 1 to 365 days late.

• The Unit failed to file its Fiscal
Year 2021 Annual Inventory
Certification with the Department of
Central Management Services (DCMS).
(Finding 1, pages 8-9)

We recommended the Unit timely update
its property listing and file all
required reports.

Unit officials agreed with our
recommendation, noting they will work
to maintain adequate controls over
property to ensure accurate property
controls records.

INADEQUATE CONTROLS OVER VOUCHER
PROCESSING

The Unit did not exercise adequate
controls over voucher processing.

During testing, we noted the
following:

• Nine of 25 (36%) contractual
expenditure vouchers tested, totaling
$51,467, were approved between 4 and
96 days late.

• Sixteen of sixty (27%) general
vouchers tested, totaling $54,055,
were approved between 4 and 230 days
late.

• Three of 60 (5%) general vouchers
tested, totaling $58,453, were not
approved by the agency head.  (Finding
2, page 10)

We recommended the Unit ensure
vouchers are approved timely and
ensure approvals are documented.

Unit officials agreed with our
recommendation, noting they will
strengthen controls over vouchers.

ACCOUNTANT’S OPINION

The accountants conducted a State
compliance examination of the Unit for
the two years ended June 30, 2021, as
required by the Illinois State
Auditing Act.  The accountants stated
the Unit complied, in all material
respects, with the requirements
describe 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:sw