REPORT DIGEST

OFFICE OF THE LEGISLATIVE INSPECTOR GENERAL

FINANCIAL AUDIT
FOR THE YEAR ENDED JUNE 30, 2018

Release Date:  January 29, 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

• (18-01) 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.

During testing, we noted the following:

• The Office did not timely file its Agency
Workforce Report for Fiscal Year 2016 with
the Governor and Secretary of State. The
Fiscal Year 2016 Agency Workforce Report
was submitted to the Governor on January
19, 2017, and the Secretary of State on
January 17, 2017, which was 18 days and 16
days late, respectively.

• The Office did not submit its annual
equipment inventory certification to the
Department of Central Management Services
in Fiscal Year 2016 and filed its Fiscal
Year 2017 certification 14 days late.

• The Office did not file its annual Fiscal
Control and Internal Auditing Act
certifications with the Office of the
Auditor General for Fiscal Year 2017 and
Fiscal Year 2018. Although the Legislative
Ethics Commission submitted certification
letters for those periods, neither letter
mentioned the Office.  (Finding 1, pages
8-9)  This finding has been repeated since
2010.

We recommended the Office timely file its
Agency Workforce Report with the Governor
and the Secretary of State, timely submit
its property inventory certifications to
CMS, and ensure annual internal control
certifications are submitted to the Office
of the Auditor General.

The Office accepted our recommendation and
indicated corrective action has been or
will be taken to address the conditions
noted via the existing interagency
agreement with the Legislative Ethics
Commission.  (For the previous Office
response, see Digest Footnote #1.)

We will review the Office’s progress
towards the implementation of our
recommendation in our next compliance
examination.

ACCOUNTANT’S OPINION

The accountants conducted a compliance
examination of the Office for the two years
ended June 30, 2018, 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

2016:  No comment.