REPORT DIGEST

LEGISLATIVE RESEARCH UNIT

COMPLIANCE EXAMINATION
FOR THE PERIOD FROM JULY 1, 2017, THROUGH
DECEMBER 10, 2018

Release Date:  April 22, 2020

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

Effective December 10, 2018, Public Act
100-1148 transferred all powers, duties,
rights, responsibilities, personnel, assets,
liabilities, and indebtedness responsibilities
of the Legislative Research Unit (Unit) to the
Commission on Government Forecasting and
Accountability (Commission).

• (19-001) The Unit did not maintain adequate
control over its equipment.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROL OVER STATE PROPERTY

The Unit did not maintain adequate control
over its equipment. During testing, we noted
the following:

• The supporting documentation for 10 of 20
(50%) equipment deletions tested, totaling
$8,244, did not include an approved Request
for Transfer To/From Inventory form.

• Ten of 20 (50%) equipment deletions tested,
totaling $8,064, were removed from the Unit’s
property listing 39 days late.

• Two items, totaling $382, could not be
located following the Unit’s move to the
William G. Stratton Building.

• During backwards testing (floor to list), we
noted the physical location for 1 of 25 (4%)
items selected for testing, totaling $860, did
not match the location noted on the property
listing.

• One of 8 (13%) quarterly Agency Report of
State Property (Form C-15) reports did not
include the required information detailing
which State agencies were involved in the
transfer of assets or the value of the assets
transferred to each agency. (Finding 1, pages
9-12)

We recommended the Commission, successor
agency to the Unit, strengthen its internal
controls over State property by retaining
sufficient supporting documentation for
property transactions, timely updating its
property records after changes occur, and
ensuring Form C-15s submitted to the State
Comptroller contain all required information.

Commission officials did not accept this
finding because, in their opinion, appropriate
documentation was maintained for equipment
deletions.  In addition, Commission officials
indicated the delay in recording equipment
deletions was necessary to ensure the receipt
of appropriate paperwork.

ACCOUNTANT’S OPINION

The accountants conducted a compliance
examination of the Unit for the period from
July 1, 2017, through December 10, 2018, as
required by the Illinois State Auditing Act.
The accountants stated the Unit 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

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