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.