REPORT DIGEST

CORONER TRAINING BOARD

COMPLIANCE EXAMINATION
FOR THE YEAR ENDED JUNE 30, 2021

Release Date:  April 6, 2023

FINDINGS THIS AUDIT: 3

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

FINDINGS LAST AUDIT: 4

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

• (21-1) The Coroner Training Board
(Board) did not maintain adequate
controls over its reconciliations.

• (21-3) The Board did not comply with
certain statutory requirements and
failed to submit required reports.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

INADEQUATE CONTROLS OVER
RECONCILIATIONS

The Coroner Training Board (Board) did
not maintain adequate controls over
its reconciliations.

During testing, we noted the Board did
not document performance of monthly
reconciliations of its expenditure and
contract records to the Monthly
Appropriations Status (SB01) report
and to either the Obligation Activity
(SC15) report or monthly Agency
Contract (SC14) report prepared by the
Office of Comptroller (Comptroller)
during the examination period.
Additionally, we noted the Board did
not record payroll vouchers in its
expenditure records.  We were,
however, able to reconcile the Board’s
94 vouchers and one contract with the
Comptroller’s expenditure data to
determine the populations of vouchers
and contracts were sufficiently
complete and accurate under the
Codification of Statements on
Attestation Standards (AT-C § 205.36).
(Finding 1, page 8)

We recommended the Board ensure
required reconciliations of its
accounting records to the
Comptroller’s records are performed,
reviewed, and any differences are
appropriately handled timely. In
addition, we recommended the Board
maintain documentation to support the
proper completion of these
reconciliations.

The Board accepted the recommendation.
The Board stated the previous
reconciliation process, tied to
budgetary submissions, the Public
Accountability Report, and the Annual
Comprehensive Financial Report, has
been superseded by documented monthly
reconciliations. The Board further
stated reconciliations have been done
retroactively to the hiring of Board
staff.

PROCEDURAL DEFICIENCIES AND FAILURE TO
FILE REQUIRED REPORTS

The Board did not comply with certain
statutory requirements and failed to
submit required reports.

Statements of Economic Interests

• The Executive Director of the Board
did not file a Statement of Economic
Interests with the Secretary of State
during the examination period.

Agency Workforce Reports

• The Board did not file its Agency
Workforce Report with the Office of
the Governor and the Secretary of
State during Fiscal Year 2020.

• The Board did not report statistical
percentages on its Agency Workforce
Report.

• The Board's Agency Workforce Report
misclassified an employee in the
Professional category.

Travel Headquarters Reports

• The Board failed to file required
Travel Headquarters Reports (Form
TA-2) with the Legislative Audit
Commission (LAC) during the
examination period.

Identity Protection Policy

• The Commission did not draft and
approve an identity protection policy
during the examination period.

Annual Report

• The Board did not make and deliver a
report with its acts and doings to the
Governor for Fiscal Year 2019 and
Fiscal Year 2020.  The reports were
due in January 2020, and January 2021,
respectively.   (Finding 3, pages
11-13)

We recommended the Board implement
procedures to comply with applicable
provisions of State law.
Additionally, we recommended the Board
implement measures to ensure reports
are timely prepared and submitted to
the appropriate parties.

The Board accepted the recommendation
and stated it will work with the
various external entities associated
with the required reports.

OTHER FINDING

The remaining finding pertains to
inadequate control over voucher
processing.  We will review the
Board’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 Board
for the two years ended June 30, 2021,
as required by the Illinois State
Auditing Act.  The accountants
qualified their report on State
compliance for Finding 2021-001.
Except for the noncompliance described
in this finding, the accountants
stated the Board 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

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