State Assessment of Internal Controls Final Report, May 2007
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B. Illinois
Previous Page | Table of Contents | IV. Results of Additional Pilot States: Kentucky >>1. Review Team Process
The Illinois Project Team struggled with the Instrument. Although representatives from multiple parts of the Department of Human Services (DHS) attended the site visit, the Illinois Project Team had difficulty making assignments because so many of the elements within the Instrument dealt with areas outside of child care. The Illinois Project Team attributed their difficulty with assignments to not having buy-in from a high enough administrative level, which prevented implementation of the Instrument in other areas of the agency.
2. Benefits of the Instrument
Illinois paid particular attention to its relationship with contractors in completing the Instrument. Illinois relies heavily on contractors in administration of child care services and this Instrument helped the agency identify the importance of monitoring the internal controls of its contractors. Both the Illinois Project Team and the ACF staff in Region V indicated that all of the providers under contract with DHS must go through a single agency audit, which addresses many of the same internal controls. The Illinois Project Team indicated that they would make a streamlined Instrument available to contractors to document internal controls.
3. Changes to the Instrument
The Illinois Project Team proposed the following changes to the Instrument:
- Revising the Instrument to reduce or eliminate redundancy;
- Streamlining criteria to include more checklists;
- Including a section specific to child care; and
- Involving States that participated in the pilot in reviewing and modifying the Instrument.
4. Recommendations
Illinois Project Team recommendations included:
- Establishing an area on the CCB Web site for States to provide links for sharing internal control documentation, not available either on the Internet or the State agency Intranet;
- Tailoring the Instrument to focus on the child care program;
- Eliminating redundancies across sections;
- Allowing 90 days to complete the instrument; and
- Reviewing and updating the Instrument every two years.