REPORT DIGEST

LEGISLATIVE ETHICS COMMISSION

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2020

Release Date:  September 21, 2021

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 -- 2 -- 2

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

• (20-01) The Commission did not
comply with certain procedural
requirements established by State laws
and regulations.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

PROCEDURAL DEFICIENCIES

The Legislative Ethics Commission
(Commission) did not comply with
certain procedural requirements
established by State laws and
regulations.

During testing, we noted the
following:

• The Commission did not publish on
their website the harassment and
discrimination prevention training
activity reports received from
applicable agencies.

• The Commission did not retain a U.S.
Citizenship and Immigration Services
(USCIS) I-9 Employment Eligibility
Verification Form (Form I-9) on file
for one of three (33%) employees
tested.

• The Commission did not file copies
of their quarterly reports with the
State Government Report Distribution
Center at the State Library. We could
not locate evidence to substantiate 8
of 8 (100%) quarterly reports required
to be filed during the examination
period were filed with the State
Government Report Distribution Center.

• The Commission did not inform the
Government Documents Section of the
State Library in writing of its
person(s) responsible for the
distribution of documents annually by
January 15 in Fiscal Year 2019, and
July 15 in Fiscal Year 2020, and
within two weeks after any changes to
the annual filing. (Finding 2, pages
10-12). This finding has been repeated
since 2010.

We recommended the Commission publish
reports of harassment and
discrimination prevention training
activities received on its website,
ensure a Form I-9 is retained for each
employee, file copies of their
quarterly reports with the State
Government Report Distribution Center
at the State Library, and inform the
Government Documents Section of the
State Library in writing of its
person(s) responsible for the
distribution of documents annually by
July 15 and within two weeks after any
changes to the annual filing.

The Commission agreed with our
recommendation.

OTHER FINDINGS

The remaining finding pertains to an
inadequate segregation of duties in
the areas of expenditure control and
State property. We will review the
Commission’s progress towards the
implementation of our recommendations
in our next   compliance examination.

ACCOUNTANT’S OPINION

The accountants conducted a compliance
examination of the Commission for the
two years ended June 30, 2020, as
required by the Illinois State
Auditing Act. The accountants stated
the Commission complied, in all
material respects, with the
requirements described in the report.

This 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