REPORT DIGEST

SEX OFFENDER MANAGEMENT BOARD

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2020

Release Date:  June 30, 2021

FINDINGS THIS AUDIT:  2

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

• (20-01) The Sex Offender Management
Board (Board) did not comply with certain
procedural requirements established by
State laws and regulations.

• (20-02) The Board was not seated in
accordance with the requirements set
forth in the Sex Offender Management
Board Act.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

PROCEDURAL DEFICIENCIES

The Sex Offender Management Board (Board)
did not comply with certain procedural
requirements established by State laws
and regulations.

During testing, we noted the following:

• The Board did not complete
reconciliations of the Board’s
expenditure records to the Office of
Comptroller’s (Comptroller) Monthly
Appropriations Status report (SB01)
during Fiscal Year 2019 and Fiscal Year
2020. Board expenditures totaled $10,001
and $4,020 during Fiscal Year 2019 and
Fiscal Year 2020, respectively.

• The Board did not complete one of nine
(11%) reconciliations of the Board’s
internal records to the Comptroller’s
Object Expense/Expenditures by Quarter
Report (SA02) in a timely manner. The
reconciliation was completed one day
late.

• The Board did not file Annual Real
Property Utilization Reports with the
Department of Central Management Services
(DCMS) during Fiscal Year 2019 or Fiscal
Year 2020.

• The Board omitted one training held
during the examination period from its
Calendar Year 2019 Annual Report on
Training submitted to the General
Assembly.

• The Board did not make two of two
(100%) Annual Reports on Training
available on its website. In addition,
the Board failed to file copies of the
Annual Reports on Training with the State
Government Report Distribution Center at
the State Library during Fiscal Year 2019
and Fiscal Year 2020.

• The Board did not inform the Government
Documents Section of the State Library in
writing of its person(s) responsible for
distribution of documents annually by
January 15 in Fiscal Year 2019, and July
15 in Fiscal Year 2020, and within two
weeks after any changes to the annual
filing. (Finding 1, pages 8-10)

We recommended the Board ensure
expenditure reconciliations are performed
monthly. In addition, we recommended the
Board timely file its Annual Real
Property Utilization Report and include
all trainings held on the Annual Report
on Training submitted to the General
Assembly and make the Annual Report on
Training available to Board’s website.
Lastly, we recommended the Board file
copies of its Annual Report on Training
with the State Library and inform the
Government Documents Section of the State
Library in writing of its person(s)
responsible for distribution of documents
annually and within two weeks after any
changes to the annual filing.

Board officials accepted our
recommendation.

BOARD NOT STAFFED AS REQUIRED

The Board was not seated in accordance
with the requirements set forth in the
Sex Offender Management Board Act (Act).

During testing, we noted the following:

• As of June 30, 2020, the terms for 10
of the Board’s 22 (45%) appointees had
expired. The terms for these 10 members
expired between January 24, 2017, and
June 19, 2019. Of these 10 positions, 7
are to be filled with gubernatorial
appointees and 3 are to be filled with
appointees named by the Attorney General.

• Three of the Board’s 22 (14%) member
positions became vacant during the
examination period and remained vacant as
of June 30, 2020. (Finding 2, page 11)

We recommended the Board continue to
communicate information regarding expired
terms to the parties responsible for
making appointments.

Board officials accepted our
recommendation.

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 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

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