REPORT DIGEST

LEGISLATIVE REFERENCE BUREAU

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2015

Release Date:  June 30, 2016

FINDINGS THIS AUDIT:  1

CATEGORY:  NEW -- REPEAT -- TOTAL
Category 1:  0 -- 0 -- 0
Category 2:  1 -- 0 -- 1
Category 3:  0 -- 0 -- 0
TOTAL:  1 -- 0 -- 1

FINDINGS LAST AUDIT: 0

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

• (15-01) The Bureau lacked sufficient
controls over the recording, reporting,
and identification of State-owned
equipment.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

PROPERTY CONTROL WEAKNESSES

The Legislative Reference Bureau (Bureau)
did not maintain sufficient controls over
the recording, reporting, and
identification of State-owned equipment.
We noted the following:

• In three of eight (38%) quarterly
“Agency Report of State Property” forms
tested, we noted purchases of property and
equipment totaling $23,675 which were not
reported in the quarter in which the
property and equipment purchased was
received.

• Four of sixty (7%) equipment items
totaling $25,150 tested from the Bureau
listing of property and equipment were
located but not tagged.

• Eight of eight (100%) quarterly “Agency
Report of State Property” forms tested did
not document evidence of management’s
review prior to the form being submitted
to the Office of the Comptroller.

• We noted 28 items of property and
equipment, totaling $9,268, in which the
Bureau did not timely update their
property and equipment listing for items
transferred to surplus at the Department
of Central Management Services. These
transfers were not recorded on the
Bureau’s property and equipment listing
until 19-33 months after the transfers.
(Finding 1, pages 8-10)

According to Bureau management, the
discrepancies noted were caused by
limitations of the information system used
to track State property and oversight in
not documenting management’s review of the
Agency Report of State Property quarterly
reports.

We recommended the Bureau strengthen
internal controls over the recording and
reporting of property and equipment.

Bureau management stated they partially
agree with the recommendation. Management
disagreed with certain aspects of the
finding, citing limitations of the
Legislative Information System (LIS).
Management stated they are currently in
discussions with LIS personnel to address
the limitations. Management agreed with
other parts of the finding and stated
corrective action will be taken.

ACCOUNTANT’S OPINION

We conducted a compliance examination of
the Bureau as required by the Illinois
State Auditing Act. The auditors stated
the Bureau complied, in all material
respects, with the requirements described
in the report.

FRANK J. MAUTINO
Auditor General

FJM:MG

SPECIAL ASSISTANT AUDITORS

Our Special Assistant Auditors for this
examination were Doehring, Winders &
Company LLP.