REPORT DIGEST

SUPREME COURT HISTORIC PRESERVATION COMMISSION

COMPLIANCE EXAMINATION
For the Two Years Ended: June 30, 2011

Release Date:  May 17, 2012

Summary of Findings:
Total this audit: 3
Total last audit:  3
Repeated from last audit: 1

State of Illinois, Office of the Auditor General
WILLIAM G. HOLLAND, 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

• The Supreme Court Historic Preservation Commission (Commission)
did not maintain sufficient controls over the recording and
reporting of its State property.

• The Commission did not maintain sufficient controls over
receipts processing.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

PROPERTY CONTROL WEAKNESSES

The Supreme Court Historic Preservation Commission (Commission)
did not maintain sufficient controls over the recording and
reporting of its State property.  During testing we noted the
following:

• The Commission did not reconcile its property listing to the
Quarterly Report of State Property (C-15) filed with the Office
of the Comptroller (IOC), therefore the Commission’s property
listing as of June 30, 2011 did not agree to the amount reported
on the C-15.

• The Commission did not timely file two C-15 reports with the
IOC. The reports were submitted 3 and 25 days late.

• The Commission did not include $14,645 of donations on its
property listing.

• The Commission did not properly document nine equipment items
on the property listing. (Finding 1, pages 8-9)

We recommended the Commission strengthen internal controls over
recording and reporting of its equipment.

Commission management accepted the finding and recommendation and
stated they have instituted better practices by reducing
unnecessary property, educating themselves with requirements, and
managing donated property.

INADEQUATE CONTROLS OVER RECEIPTS PROCESSING

The Commission did not maintain sufficient controls over receipts
processing.  During testing, we noted the following:

• The Commission did not document maintain a cash receipt log
containing the minimum detail and supporting documentation as
required.

• The Commission did not maintain copies of checks, copies of
receipts given for promotional sales, and copies of deposit
receipts.

• The Commission did not submit Receipt Deposit Transmittal forms
to the Office of the Comptroller for 12 of 22 receipts tested.

• The cash receipt log recorded refunds and miscellaneous into
one category.

• The Commission did not reconcile receipts to the Office of the
Comptroller. (Finding 3, page 11)

We recommended the Commission strengthen its internal controls
over receipts processing.

Commission management accepted the finding and recommendation and
stated they will gain the proper education regarding the
requirements and best practices to process income.

OTHER FINDING

The remaining finding pertains to controls related to voucher
processing.  We will review the Commission’s progress toward the
implementation of our recommendation in our next examination.

AUDITORS’ OPINION

We conducted a compliance examination of the Commission as
required by the Illinois State Auditing Act.  The Commission has
no funds that require an audit leading to an opinion of financial
statements.

WILLIAM G. HOLLAND
Auditor General

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AUDITORS ASSIGNED

Campbell, LLC were our special assistant auditors for this
engagement.