REPORT DIGEST OFFICE OF THE LIEUTENANT GOVERNOR COMPLIANCE EXAMINATION FOR THE TWO YEARS ENDED JUNE 30, 2019 Release Date: March 12, 2020 FINDINGS THIS AUDIT: 2 CATEGORY: NEW -- REPEAT -- TOTAL Category 1: 1 -- 0 -- 1 Category 2: 1 -- 0 -- 1 Category 3: 0 -- 0 -- 0 TOTAL: 2 -- 0 -- 2 FINDINGS LAST AUDIT: 1 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 • (19-01) The Office of the Lieutenant Governor (Office) failed to maintain proper controls over personal services functions. FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS Failure to Maintain Proper Controls over Personal Services Functions The Office of the Lieutenant Governor (Office) failed to maintain proper controls over personal services functions. Specifically, the Office did not properly complete Employment Eligibility Verification forms (Form I-9) and employee timesheets. Additionally, the Office failed to maintain adequate personnel records, including a hiring agreement for a contractual employee, authorizations for payroll deductions, documentation for accrued balances, and approvals for time off. Moreover, the Office failed to have its employees complete the required ethics and sexual harassment trainings. Finally, the Office did not include accurate information on its Agency Workforce Report. (Finding 2019-001, pages 9-13) We recommended the Office maintain complete and accurate personnel files, including completed Form I-9s, hiring agreements, authorization for payroll deductions, and employee timesheets. We also recommended the Office maintains adequate documentation of employees’ accrued balances and proper approvals for time taken by employees. Furthermore, we recommended the Office’s employees timely complete required ethics and sexual harassment trainings and that the Office file accurate Agency Workforce Reports and corrected reports as needed. The Office agreed to the finding in part and accepted the recommendations. The Office agreed in part because some issues were due to the transition in the administration. OTHER FINDING The other finding pertained to failing to enter into an intergovernmental agreement. We will review the Office’s progress towards the implementation of our recommendations in our next compliance examination ACCOUNTANT’S OPINION The accountants conducted a compliance examination of the Office of the Lieutenant Governor (Office) for the two years ended June 30, 2019, as required by the Illinois State Auditing Act. The Accountants qualified their report on State Compliance for Finding 2019-001. Except for the noncompliance described in this findings, the accountants stated the Office complied, in all material respects, with the requirements described in the report. This compliance examination was conducted by West & Company, LLC 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: JMR