REPORT DIGEST PRISONER REVIEW BOARD COMPLIANCE EXAMINATION FOR THE TWO YEARS ENDED JUNE 30, 2018 Release Date: February 19, 2020 FINDINGS THIS AUDIT: 6 CATEGORY: NEW -- REPEAT -- TOTAL Category 1: 0 -- 1 -- 1 Category 2: 3 -- 2 -- 5 Category 3: 0 -- 0 -- 0 TOTAL: 3 -- 3 -- 6 FINDINGS LAST AUDIT: 5 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 Board did not exercise adequate controls over the recording and reporting of State property. • (18-02) The Board failed to comply with the provisions of the Open Parole Hearings Act. • (18-06) The Board failed to comply with the provisions of the Illinois Crime Reduction Act of 2009. FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS PROPERTY CONTROL WEAKNESSES The Prisoner Review Board (Board) did not exercise adequate controls over the recording and reporting of State property. During testing, we noted the following: • Four of four (100%) equipment additions tested, totaling $18,755, were not added to the Board’s property listing within 30 days of receipt. The equipment was added to the Board’s property listing between 129 to 644 days late. • Three of four (75%) equipment deletions tested, totaling $48,508, were not deleted from the Board’s property listing within 30 days of removal. The equipment was deleted from the Board’s property listing between 1,011 to 1,615 days late. • Four of 60 (7%) equipment items tested, totaling $2,051, were sent to the Surplus Property Control Division of the Department of Central Management Services (CMS), but were still listed on the Board’s property listing. • One of 60 (2%) equipment items tested, totaling $5,056, was scrapped, but was still listed on the Board’s property listing. • Forty-nine of 128 (38%) equipment items tested, totaling $46,455, were found in a different location than indicated on the Board’s property listing or did not have a location listed on the Board’s property listing. • During the reconciliation of the Office of the State Comptroller’s Object Expense/ Expenditures by Quarter (SA02) report to the Board’s Agency Report of State Property (Form C-15), we noted three equipment purchases, totaling $17,706, were not recorded on the Board’s property listing or the Form C-15. As a result, the Board’s property listing was understated by $17,706. • Two of 60 (3%) equipment items tested, totaling $762, were not properly tagged with the property number. • The Board did not properly file its 2016 and 2017 Inventory Certifications. The Board did not report a discrepancy of 7 items, totaling $65,935, on the 2016 Inventory Certification and did not report a discrepancy of 9 items, totaling $66,464, on the 2017 Inventory Certification. (Finding 1, pages 9-11) This finding has been repeated since 2014. We recommended the Board take action to strengthen its internal controls over recording and reporting its State property and equipment transactions. Furthermore, we recommended the Board implement a corrective action plan to complete a full inventory to identify and correct its accumulated property and equipment errors. Board officials accepted our recommendation. NONCOMPLIANCE WITH THE OPEN PAROLE HEARINGS ACT The Board failed to comply with the provisions of the Open Parole Hearings Act (Act). During testing of 36 parole hearings, we noted the following: • For 3 (8%) parole hearings, the Board notified the State’s Attorney of the committing county of its decision between 42 and 43 days late. • For 4 (11%) parole hearings, the Board notified the victims who are registered to receive notifications of its decision between 41 and 43 days late. (Finding 2, page 12) We recommended the Board strengthen its controls to ensure that it provides timely notification of its parole decisions to the appropriate parties. Board officials accepted our recommendation. NONCOMPLIANCE WITH THE ILLINOIS CRIME REDUCTION ACT OF 2009 The Board failed to comply with the provisions of the Illinois Crime Reduction Act of 2009 (Act). During testing, we noted the following: • The Board, in conjunction with the Department of Corrections, did not adopt policies, rules, and regulations that resulted in at least 25% of supervised individuals being supervised in accordance with evidence- based policies. • The Board, in conjunction with the Department of Corrections, did not design, implement, or make public a system to evaluate the effectiveness of evidence-based practices. • The board did not annually submit to the Sentencing Policy Advisory Council a comprehensive report on the success of implementing evidence-based practices. Public Act 96-761, which originally required the adoption of these rules or polices, was effective January 1, 2010. (Finding 6, pages 18-19) We recommended the Board, in conjunction with the Department of Corrections, implement measures to achieve compliance with the provisions of the Act. Board officials accepted our recommendation. OTHER FINDINGS The remaining findings pertain to voucher processing weaknesses, inadequate controls over personnel, and weaknesses over the operation of State vehicles. We will review the Board’s progress towards the implementation of our recommendations in our next compliance examination. ACCOUNTANT’S OPINION The accountants conducted a compliance examination of the Board for the two years ended June 30, 2018, as required by the Illinois State Auditing Act. The accountants qualified their report on State compliance for Finding 2018-001. Except for the noncompliance described in this finding, the accountants stated the Board 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:meg