NATIONAL STATE AUDITORS ASSOCIATION

PEER REVIEW REPORT

September 18, 2020

The Honorable Frank J. Mautino

Illinois Office of the Auditor General

Iles Park Plaza

740 East Ash Street

Springfield, Illinois 62703

We have reviewed the system of quality control of Office of the Auditor General (the office) in effect for financial and single audits and compliance examination attestation engagements with periods ending on June 30, 2019, September 30, 2019, and December 31, 2019 and issued on or before August 31, 2020 and performance audits issued July 1, 2019 through June 30, 2020. A system of quality control encompasses the office’s organizational structure and the policies adopted and procedures established to provide it with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The design of the system and compliance with it are the responsibility of the office. Our responsibility is to express an opinion on the design of the system and the office’s compliance with the system based on our review.

We conducted our review in accordance with the policies and procedures for external peer reviews established by the National State Auditors Association (NSAA). In performing our review, we obtained an understanding of the office’s system of quality control for engagements conducted in accordance with professional standards. In addition, we tested compliance with the office’s quality control policies and procedures to the extent we considered appropriate. These tests covered the application of the office’s policies and procedures on selected engagements. The engagements selected represented a reasonable cross-section of the office’s engagements conducted in accordance with professional standards. We believe that the procedures we performed provide a reasonable basis for our opinion.

Our review was based on selective tests; therefore, it would not necessarily disclose all design matters in the system of quality control or all compliance matters with the system. Also, there are inherent limitations in the effectiveness of any system of quality control; therefore, noncompliance with the system of quality control may occur and not be detected. Projection of any evaluation of a system of quality control to future periods is subject to the risk that the system of quality control may become inadequate because of changes in conditions, or because the degree of compliance with the policies or procedures may deteriorate.

In our opinion, the system of quality control of the Illinois Office of the Auditor General in effect for financial and single audits and compliance examination attestation engagements with periods ending on June 30, 2019, September 30, 2019, and December 31, 2019 and issued on or before August 31, 2020 and performance audits issued July 1, 2019 through June 30, 2020 has been suitably designed and was complied with during the period to provide the audit organization with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Audit organizations can receive a rating of pass, pass with deficiency(ies), or fail. The Illinois Office of the Auditor General has received a peer review rating of pass.

Emily Dixon, MBA, CIA, CGAP

Concurring Reviewer

External Peer Review Team

National State Auditors Association

Tommy Harp, CPA

Team Leader

External Peer Review Team

National State Auditors Association