REPORT DIGEST

LEGISLATIVE PRINTING UNIT

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2023

Release Date:  November 14, 2024

FINDINGS THIS AUDIT: 4

CATEGORY:  NEW -- REPEAT – TOTAL
Category 1:  0 -- 0 -- 0
Category 2:  2 -- 2 -- 4
Category 3:  0 -- 0 -- 0
TOTAL:  2 -- 2 -- 4

FINDINGS LAST AUDIT: 2

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

• (23-3)  The Legislative Printing Unit
(Unit) did not maintain adequate internal
controls over its personal services.
• (23-4)  The Unit did not maintain adequate
controls over its commodities inventory.


FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROLS OVER PERSONAL SERVICES

The Unit did not maintain adequate internal
controls over its personal services.

During testing of personal service
documentation for 4 employees, we noted the
following:

• Two (50%) employees tested did not have a
completed Employee Eligibility Verification
Form (Form I-9) maintained in their
personnel file. The Employer Review and
Verification section of the Form I-9 was not
completed for one employee, and the Form I-9
was missing for the other employee.

• 15 of 31 (48%) requests for time off
tested attributable to the 4 employees
selected for testing were not submitted by
the employee to the Unit timely. The
requests were submitted between 1 and 60
days late.

During testing of 80 weekly timesheets for 4
employees selected for testing, we noted:

• 52 (65%) weekly timesheets tested were not
submitted timely by Unit employees. The
timesheets were submitted between 3 and 63
days late.

• 11 (14%) weekly timesheets tested were
submitted by someone other than the
employee. (Finding 3, pages 10-11)

We recommended the Unit strengthen its
controls over personal services to ensure
Form I-9’s are properly completed and
maintained in the personnel files and to
ensure timely and accurate submission of
employee timesheets and requests for time
off.

Unit officials agreed with our
recommendation, noting they will work to
ensure that all employee Form I-9’s are
properly completed and maintained in
personnel files and that they have
implemented changes to the Time Entry System
to allow for timely approval of time off
requests and timely submission of weekly
timesheets.

INADEQUATE CONTROLS OVER COMMODITIES
INVENTORY

The Unit did not maintain adequate controls
over its commodities inventory.

During testing, we noted the following:

• The Unit did not have adequate segregation
of duties over its commodities inventory
function. One person had the ability to
order, receive, maintain, and perform
periodic inventory counts of the commodity
inventories.

• During forwards (list to floor) and
backwards (floor to list) testing of the
Unit’s commodities inventory, we noted 8 of
24 (33%) items counted did not match the
inventory records, and the differences noted
could not be reconciled. Differences noted
ranged between a 320-unit understatement and
a 150-unit overstatement, resulting in a net
$3,865 understatement of the Unit’s
inventory balance. (Finding 4, pages 12-13)

We recommended the Unit implement procedures
to maintain accurate records of its
commodities inventory. Further, we
recommended the Unit implement procedures to
limit one person from having the authority
to perform all of the functions associated
with a transaction.

Unit officials agreed with our
recommendation, noting they have implemented
changes to commodities procedures to better
maintain accurate inventory records and
provide adequate segregation of duties over
inventory.

OTHER FINDINGS

The remaining findings pertain to inadequate
controls over State property and voucher
processing. We will review the Unit’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 Unit for the two years
ended June 30, 2023, as required by the
Illinois State Auditing Act.  The
accountants stated the Unit 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

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