REPORT DIGEST

ILLINOIS STATE POLICE - STATE ASSET
FORFEITURE FUND

LIMITED SCOPE COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2024

Release Date:  June 12, 2025

FINDINGS THIS AUDIT: 2

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

FINDINGS LAST AUDIT: 4

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, 400 West
Monroe, Suite 306, Springfield, IL
62704-9849
(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

• (24-1) The Illinois State Police
(Department) did not timely submit its
vouchers for payment to the Comptroller’s
Office during the examination period.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

VOUCHER PROCESSING WEAKNESS

The Illinois State Police (Department) did
not timely submit its vouchers for payment
to the Comptroller’s Office during the
examination period.

Due to our ability to rely upon the
processing integrity of the Enterprise
Resource Planning System (ERP) operated by
the Department of Innovation and Technology
(DoIT), we were able to limit our voucher
testing at the Department to determine
whether certain key attributes were properly
entered by the Department’s staff into ERP.
In order to determine the operating
effectiveness of the Department’s internal
controls related to voucher processing and
subsequent payment of interest, we selected
a sample of key attributes (attributes) to
determine if the attributes were properly
entered into the ERP System based on
supporting documentation. The attributes
tested were (1) vendor information, (2)
expenditure amount, (3) object(s) of
expenditure, and (4) the later of the
receipt date of the proper bill or the
receipt date of the goods and/or services.

We then conducted an analysis of the
Department’s expenditures data for Fiscal
Years 2023 and 2024 and noted the Department
did not timely approve 179 of 1,250 (14%)
vouchers processed during the examination
period, totaling $318,044. We noted these
vouchers were approved between 31 and 265
days after receipt of a proper bill or other
obligating document. (Finding 1, pages 9-10)

We recommended the Department timely approve
proper bills and obligations due.

The Department concurred with our
recommendation.

OTHER FINDINGS

The remaining finding pertains to receipt
processing. We will review the Department’s
progress towards the implementation of our
recommendations in our next State compliance
examination.

ACCOUNTANT’S OPINION

The accountants conducted a limited scope
compliance examination of the Department’s
State Asset Forfeiture Fund for the two
years ended June 30, 2024, as required by
the Act and the Illinois State Auditing Act.
The accountants qualified their report on
State compliance for Findings 2024-001 and
2024-002.  Except for the noncompliance
described in the findings, the accountants
stated the Department complied, in all
material respects, with the requirements
described in the report.

This State compliance examination was
conducted by Adelfia LLC.

COURTNEY DZIERWA
Division Director

This report is transmitted in accordance
with Section 3-14 of the Illinois State
Auditing Act.

FRANK J. MAUTINO
Auditor General

FJM:sdw