REPORT DIGEST

PRISONER REVIEW BOARD

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2020

Release Date:  November 30, 2021

FINDINGS THIS AUDIT:  17

CATEGORY:  NEW -- REPEAT -- TOTAL
Category 1:  3 -- 2 -- 5
Category 2:  8 -- 3 -- 11
Category 3:  1 -- 0 -- 1
TOTAL:  12 -- 5 -- 17

FINDINGS LAST AUDIT: 6

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

• (20-01) The Board did not exercise
adequate controls over the recording
and reporting of State property.
• (20-03)	The Board did not
maintain adequate controls over its
contractual services and interagency
agreements.
• (20-06) The Board failed to comply
with the provisions of the Illinois
Crime Reduction Act of 2009.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

INADEQUATE CONTROLS OVER EQUIPMENT

The Board did not exercise adequate
controls over the recording and
reporting of State property.

During testing, we noted the
following:
 The Board’s Agency Reports of State
 Property (C-15) for the Fiscal Year
 2019 Fourth Quarter and Fiscal Year
 2020 First, Second, and Third
 quarters were inaccurate. Equipment
 purchased during Fiscal Year 2019
 which should have been reported on
 the Fiscal Year 2019 Fourth Quarter
 C-15 was instead reported on the
 Fiscal Year 2020 First Quarter C-15.
 In addition, while the Board
 originally indicated there were no
 deletions or transfers-out of
 equipment during the examination
 period, it came to the accountant’s
 attention that equipment items were
 transferred to the Department of
 Central Management Services’ Surplus
 during the examination period. These
 transfers-out were not reflected on
 the Board’s Fiscal Year 2020 Second
 or Third Quarter C-15 reports, which
 is when the transfers took place.
 Further, the Schedule of Changes in
 State Property report component
 completed by the Board indicates
 there were no transfers-out or
 deletions during either fiscal year.
 It is unknown whether additional
 transfers-out took place during the
 examination period.

• During forwards testing of
equipment, 2 of 9 (22%) equipment
items, totaling $34,200, were found in
a different location than indicated on
the Board’s property listing.

• During backwards testing of
equipment, 1 of 7 (14%) equipment
items tested, totaling $5,120, did not
have a location listed on the Board’s
property listing.

• During backwards testing of
equipment, 1 of 7 (14%) equipment
items tested, totaling $14,551, was
found in a different location than
indicated on the Board’s property
listing.

• Items noted as obsolete and needing
transferred to surplus during the
prior examination period, totaling
$374, were still located at the
Board’s office. In addition, the Board
does not maintain a listing of
obsolete equipment.

• During forwards testing of
equipment, 3 of 9 (33%) equipment
items, totaling $24,384, were not
tagged as property of the State.

• While touring the Board’s office, we
noted one item, totaling $5,120, was
not tagged as the property of the
State of Illinois nor was the item
included on the Board’s property
listing.

• For 2 of 2 (100%) equipment
(vehicle) additions tested, totaling
$39,670, the equipment was not added
to the Board’s property listing within
30 days of receipt. The equipment was
added to the Board’s property listing
72 days late.

• During review of the Board’s
property listing as of June 30, 2020,
we noted 56 equipment items, totaling
$172,786, were listed as being
assigned to Board Members and
employees who were not serving for or
employed by the Board during the
examination period.

• Items listed as discrepancies on the
Board’s Fiscal Year 2018 and Fiscal
Year 2019 Inventory Certifications
still appear on the Board’s property
listing as of June 30, 2020. As a
result, the Board’s property records
are overstated by $1,037.

• One item, totaling $5,056, was
scrapped during the previous
examination period but had not been
removed from the Board’s property
listing. The item was still listed on
the Board’s property listing as of
June 30, 2020, resulting in the
Board’s property records being
overstated by $5,056.

• Twenty-six items were noted as
having been transferred to the
Department of Central Management
Services’ (Department) Surplus during
the examination period, but had not
been removed from the Board’s property
listing as of June 30, 2020. As a
result, the Board’s property records
are overstated by $21,264.

• During review of the Fiscal Year
2018 and Fiscal Year 2019 Inventory
Certifications submitted by the Board
to the Department, we noted each
certification had missing items noted;
however, the Board did not submit a
discrepancy report to the Department
with the certifications.

• During review of equipment vouchers,
for 1 of 3 (33%) equipment vouchers
tested, the purchased equipment did
not appear on the Fiscal Year 2020
annual certification of inventory sent
to the Department. (Finding 1, pages
12 – 15) This finding was first
reported in 2014.

We recommended the Board take action
to strengthen its internal controls
over recording and reporting its State
property and equipment transactions.
We also recommend the Board implement
a corrective action plan to complete a
full inventory to identify and correct
its accumulated property and equipment
errors.

The Board agreed with the
recommendation.

INADEQUATE CONTROLS OVER CONTRACTUAL
SERVICES AND INTERAGENCY AGREEMENTS

The Board did not maintain adequate
controls over its contractual services
and interagency agreements.

During testing, we noted the
following:

• The population of contracts provided
by the Board could not be reconciled
to the Comptroller’s Agency Contract
Report (SC-14).

• The Department of Corrections’
fiscal staff perform reconciliations
of the Board’s internal records to the
Comptroller’s monthly Agency Contract
Report (SC-14) and Obligation Activity
Report (SC-15). The Board has no
involvement in the process, nor does
the Board review the monthly
reconciliations.

• For one of five (20%) contracts
selected for testing, the contract did
not include the date of the Chief
Legal Counsel’s signature.

• For four of five (80%) contracts
selected for testing, the Contract
Obligation Documents (COD) were not
properly completed. The maximum
contract amount and annual contract
amount indicated on the COD differs
from the maximum and annual contract
amount stated within the related
contract.

• One of two (50%) interagency
agreements the Board entered into
during the period was signed 175 days
after the effective date of the
agreement. (Finding 3, pages 19 – 21)

We recommended the Board ensure
contractual agreements and the
associated contract obligation
documents are properly and accurately
completed. We also recommended the
Board review the reconciliations
prepared on behalf of the Board by the
Department of Corrections’ fiscal
staff. Additionally, we recommended
the Board implement a way to create a
complete and accurate population of
contractual agreements. Finally, we
recommended the Board ensure all
interagency agreements entered into
are properly completed prior to the
effective date of the agreement.

The Board agreed with the
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 (730 ILCS
190/10).

During testing, we noted the
following:

• The Board, in conjunction with the
Department of Corrections, did not
implement an evidence-based
programming system. Thus, the Board
did not adopt policies, rules, and
regulations that resulted in at least
25% of supervised individuals being
supervised in accordance with
evidence-based practices.

• The Board, in conjunction with the
Parole Division of the Department of
Corrections, did not provide its
employees with intensive and ongoing
training and professional development
services to support the implementation
of evidence-based practices.

• The Board 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. (Finding 6, pages 26 – 27)

We recommended the Board, in
conjunction with the Department of
Corrections, implement measures to
achieve compliance with the provisions
of the Act.

The Board agreed with the
recommendation.

OTHER FINDINGS

The remaining findings pertain to
voucher processing weaknesses,
operation of state vehicle weaknesses,
inadequate controls over
reconciliations, ERP transition,
report components, board membership,
personal services, agency workforce
reports, travel, revenues,
cybersecurity controls, failure to
appoint members to task force, failure
to prepare and submit reports, and
failure to develop an identity
protection policy.  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, 2020, as required
by the Illinois State Auditing Act.
The accountants qualified their report
on State compliance for Findings
2020-001 through 2020-005.  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:JMR