REPORT DIGEST

ENVIRONMENTAL PROTECTION AGENCY TRUST
FUND COMMISSION

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2022

Release Date:  July 20, 2023

FINDINGS THIS AUDIT: 2

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

• (22-1) The Commission did not have
adequate controls over the
administration of its accounts
receivable.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

INADEQUATE CONTROLS OVER ACCOUNTS
RECEIVABLE

The Environmental Protection Trust Fund
Commission (Commission) did not have
adequate controls over the
administration of its accounts
receivable. As of June 30, 2022, the
Commission’s accounts receivable
balance was approximately $21.4
million, of which approximately $20.8
million had been due over one year.

During testing, the auditors noted the
following:

• Thirty-five of 40 (88%) accounts
receivable tested, totaling $6,548,004,
were over one year past due and had not
been referred to the Comptroller’s
Offset System, the Department of
Revenue’s Debt Collection Bureau, or
the Attorney General as of June 30,
2022.

• One of 40 (3%) accounts receivable
tested, totaling $278,268, was not
properly aged.

• For two of 40 (5%) accounts
receivable tested, totaling $279,155,
the balances recorded in the accounts
receivable aging report were incorrect.

• For two of 40 (5%) accounts
receivable tested, totaling $40,120,
the Commission did not provide
documentation to determine if the
Commission pursued collection efforts
in accordance with the Commission’s
collection procedures and State rules
and regulations. (Finding 1, pages 7-9)
This finding has been reported since
2010.

We recommended the Commission pursue
all reasonable and appropriate
procedures to collect outstanding debts
as required by State laws and
regulations. We also recommended the
Commission maintain records of accounts
receivable and documentation of its
collection efforts.

Commission officials agreed with the
recommendation and described corrective
actions underway.

OTHER FINDING

The remaining finding pertains to cash
receipts not being timely deposited. We
will review the Agency’s progress
towards the implementation of our
recommendations in our next compliance
examination.

ACCOUNTANT’S OPINION

The accountants conducted a compliance
examination of the Commission for the
two years ended June 30, 2022, as
required by the Illinois State Auditing
Act. The accountants stated the
Commission complied, in all material
respects, with the requirements
described in the report.

This State compliance examination was
conducted by Roth & Company, LLP.

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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