REPORT DIGEST

ILLINOIS LABOR RELATIONS BOARD

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2021

Release Date:  October 19, 2022

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

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 Illinois Labor Relations
Board (Board) did not comply with
certain procedural requirements
established by federal and State laws
and regulations.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

PROCEDURAL DEFICIENCIES

The Illinois Labor Relations Board
(Board) did not comply with certain
procedural requirements established by
federal and State laws and
regulations.

During testing, we noted the
following:

•The Board did not timely file its
Fiscal Year 2020 or Fiscal Year 2021
Fiscal Control and Internal Auditing
Act (FCIAA) Certification with the
Office of the Auditor General.  The
Certifications were filed 70 and 62
days late, respectively.

•The Board did not provide the State
Government Distribution Center at the
State Library with copies of its 2019
and 2020 annual reports.

•The Board did not timely file its
Annual Reports for Fiscal Years 2019
and 2020 with the Governor’s Office.
The Annual Reports were made available
to the Governor’s Office 254 and 270
days late, respectively.

•One employee’s I-9 had the employer
section completed and signed by the
individual the form was verifying.
(Finding 2021-001, pages 9-10)

We recommended the Board ensure FCIAA
Certifications and annual reports are
filed timely.  Further, we recommended
the Board provide copies of its
reports to the State Government Report
Distribution Center.  Finally, we
recommended the Board ensure I-9 forms
are properly completed.

The Board accepted our recommendation
and stated it will review its current
procedures to determine how to
distribute workload to reduce
instances of late submission of
reports.  The Board further stated
current controls adopted by the Board
require the Personnel Officer to
examine the employment eligibility and
identification documents and record
that information on the Form I-9 prior
to certifying the I-9.

OTHER FINDINGS

The remaining findings pertain to
untimely completion of performance
evaluations, inadequate controls over
agency workforce reports, and
weaknesses regarding electronic data
processing procedures.   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, 2021,
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 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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