REPORT DIGEST

SEX OFFENDER MANAGEMENT BOARD

COMPLIANCE EXAMINATION
For the Two Years Ended June 30, 2014

Release Date:  November 20, 2014

FINDINGS THIS AUDIT:  1
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:  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
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

INTRODUCTION

The Sex Offender Management Board (Board) was
established by the Sex Offender Management
Board Act (Act) on July 22, 1997 to
standardize the evaluation, identification,
counseling, and continued monitoring of sex
offenders at each stage of the criminal or
juvenile justice systems or mental health
systems.  The Act was revised effective
January 1, 2013 and now requires the Board to
assist in the education and training of parole
and probation officers, law enforcement,
treatment providers and others involved in the
management of sex offenders.

SYNOPSIS

•  (14-1)  The Board did not exercise adequate
controls over voucher processing.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

VOUCHER PROCESSING WEAKNESS

The Board did not exercise adequate controls
over voucher processing.  Four of four
vouchers tested were approved for payment 172
and 173 days late and one of four vouchers
tested accrued a required interest payment of
$40 which was not paid by the Board.

Board management indicated the exceptions
noted were due to employee oversight and
conflicting priorities. (Finding 1, page 7)

We recommended the Board comply with the
Illinois Administrative Code and the State
Prompt Payment Act to ensure vouchers are
approved within the required time frame and
the required interest is paid.

Board management agreed with the
recommendation and stated the Board will make
every effort to ensure compliance with voucher
processing requirements.

AUDITOR’S OPINION

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

WILLIAM G. HOLLAND
Auditor General

WGH:SKM

AUDITORS ASSIGNED

This examination was performed by the Office
of the Auditor General’s staff.