REPORT DIGEST

SUPREME COURT HISTORIC PRESERVATION
COMMISSION

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2021

Release Date:  Aug. 4, 2022

FINDINGS THIS AUDIT:  2

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

FINDINGS LAST AUDIT: 1

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

• (21-01) The Supreme Court Historic
Preservation Commission (Commission)
did not maintain adequate controls
over its receipt processing procedures
and related fiscal records.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

INADEQUATE CONTROLS OVER REVENUES

The Commission did not maintain
adequate controls over its receipt
processing procedures and related
fiscal records.

During testing, we noted the
following:

• The Commission did not maintain an
adequate segregation of duties over
its receipt processing functions. More
specifically, we noted that one
employee had the authority to perform
all parts of the transaction cycle,
including:

– Authorization by reviewing and
approving transactions, including both
depositing funds into the State
Treasury’s clearing accounts and
preparing Receipt Deposit Transmittal
(C-64) forms.
– nic and physical records.
– Recordkeeping by preparing entries
and maintaining the Commission’s
internal accounting records.
– Reconciliation by preparing
reconciliations with the Office of
Comptroller’s (Comptroller) records to
verify each transaction’s validity,
proper authorization, and entry into
the Commission’s accounting records.

• The Commission filed a copy of its
Fiscal Year 2021 Agency Fee Imposition
Report 45 days late. Although the
Commission does not impose fees, it is
still required to file a negative
report with the Comptroller indicating
it did not collect fees during the
applicable fiscal year.  (Finding 1,
pages 8-9)

We recommended the Commission timely
file its Agency Fee Imposition Reports
as required by the SAMS Manual.
Furthermore, we recommended the
Commission provide for and document an
adequate separation of duties over its
receipt processes.

The Commission agreed with the
recommendation.

OTHER FINDINGS

The remaining finding pertain to the
Commission not implementing adequate
controls related to cybersecurity,
programs, and control of confidential
information.  We will review the
Commission’s progress towards the
implementation of our recommendations
in our next State compliance
examination.

ACCOUNTANT’S OPINION

The accountants conducted a State
compliance examination of the
Commission for the two years ended
June 30, 2021, as required by the
Illinois State Auditing Act.  The
accountants stated the Commission
complied, in all material respects,
with the requirements described in the
report.

This State 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:SW