REPORT DIGEST OFFICE OF THE LEGISLATIVE INSPECTOR GENERAL COMPLIANCE EXAMINATION FOR THE TWO YEARS ENDED JUNE 30, 2014 Release Date: September 13, 2018 FINDINGS THIS AUDIT: 1 CATEGORY: NEW -- REPEAT -- TOTAL Category 1: 0 -- 0 -- 0 Category 2: 0 -- 1 -- 1 Category 3: 0 -- 0 -- 0 TOTAL: 0 -- 1 -- 1 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 • (14-01) The Office did not comply with certain procedural requirements established by State laws and regulations. FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS PROCEDURAL DEFICIENCIES The Office of the Legislative Inspector General (Office) did not comply with certain procedural requirements established by State laws and regulations. While we noted some overall improvements since the Office’s last examination, we continued to note the following procedural deficiencies: • The Office did not file two annual Fiscal Control and Internal Auditing Act (Act) certifications with the Office of the Auditor General timely, as the Fiscal Year 2013 report was filed 28 days late and the Fiscal 2014 report was filed 8 days late. • The Office did not timely submit one of two (50%) State property inventory certifications to the Department of Central Management Services (CMS), which was filed 99 days late. • The Office submitted one of four (25%) Travel Headquarters Reports (Form TA-2) to the Legislative Audit Commission 73 days late. (Finding 1, pages 9 - 10). This finding has been repeated since 2010. We recommended the Office timely submit its annual internal control certification to the Office of the Auditor General as required by the Act, the required property reports in accordance with the Illinois Administrative Code, and the Form TA-2 reports to the Legislative Audit Commission. The Office declined to provide a response to the finding. (For the previous Office response, see Digest Footnote #1.) ACCOUNTANT’S OPINION The accountants conducted a compliance examination of the Office for the two years ended June 30, 2014, as required by the Illinois State Auditing Act. The accountants stated the Office 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:cmd DIGEST FOOTNOTES #1 – Procedural Deficiencies – Previous Office Response 2012: Accepted. With respect to the items listed, I have limited knowledge as the responsibility for those matters has been delegated to the Executive Director of the Legislative Ethics Commission pursuant to an Intergovernmental Agreement between his office and mine. I have spoken to the Executive Director relative to these matters, and believe that procedures have been put in place to correct the cited procedural deficiencies and avoid reoccurrence in the future.