REPORT DIGEST

ILLINOIS STATE POLICE

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2024

Release Date:  June 12, 2025

FINDINGS THIS AUDIT: 32

CATEGORY:  NEW -- REPEAT – TOTAL
Category 1:  0 -- 11 -- 11
Category 2:  7 -- 14 -- 21
Category 3:  0 -- 0 -- 0
TOTAL:  7 -- 25 -- 32

FINDINGS LAST AUDIT: 39

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 maintain adequate
controls over its reporting and monitoring
of State property.

• (24-12) The Department did not comply with
the requirements of the Firearm Owner’s
Identification (FOID) Card Act.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROLS OVER STATE PROPERTY

The Illinois State Police (Department) did
not maintain adequate controls over its
reporting and monitoring of State property.

Due to the conditions identified below, we
were unable to conclude whether the
Department’s populations were sufficiently
precise and detailed under the Attestation
Standards promulgated by the American
Institute of Certified Public Accountants
(AT-C § 205.36) to test the Department’s
controls over State property.

Even given the population limitations noted
above which hindered the ability of the
accountants to conclude whether selected
samples were representative of the
population as a whole, we performed the
following tests:

During testing of the Discrepancy Reports
submitted by the Department to the
Comptroller’s Office during Fiscal Years
2023 and 2024, we noted the following:

• The Fiscal Year 2023 Discrepancy Report
included 283 missing items totaling $379,133
which were still included in the Fiscal Year
2024 Discrepancy Report.

• The Fiscal Year 2023 Discrepancy Report
included 587 missing items totaling $914,571
which were still included in the
Department’s asset inventory as of June 30,
2023.

• The Fiscal Year 2024 Discrepancy Report
included 398 missing items totaling
$1,077,482 which were still included in the
Department’s asset inventory as of June 30,
2024.

In addition, the Department was unable to
reconcile the differences noted between the
Object Expense/Expenditures by Quarter
Report (SA02) and the Department’s Report of
State Property (C-15) reports. The
Department had $34,866,983 and $42,055,433
in gross equipment and electronic data
processing expenditures in the SA02 reports
for Fiscal Year 2023 and 2024, respectively.
However, the Department’s reported additions
in the C-15 reports for Fiscal Year 2023 and
2024 were $30,576,892 and $44,137,242,
respectively.

The Department did not have adequate
controls over lost or missing property
items. We noted 37 of 50 (74%) items listed
as lost or missing could possibly have
confidential information stored in them. The
Department was unable to identify the use or
the type of data stored or placed on these
items. These items included servers,
computers, laptops, tablets, and a video
camera with a memory card.

During testing of 60 equipment deletions, we
noted the following:

• Two (3%) equipment items, totaling
$19,026, were deleted from the Department’s
property records, 29 and 39 days late.

• Two (3%) equipment items deleted from the
Department’s property records, totaling
$12,672, were missing the related Request
for Deletion from Inventory Form (ISP Form
2-664).

• For one (2%) equipment item deleted, the
Department was unable to provide support for
the value of the asset.

During our property observation, we noted
the following:

• One of 60 (2%) items tested (a mobile
radio), valued at $3,578, was not found.

• One of 60 (2%) items located within the
Department (a scanning device) was not
tagged. Thus, auditors were unable to
determine whether the equipment was recorded
in the property listing.

• There were 23 equipment items (scientific
equipment, generators, power supplies, and
cabinet), totaling $306,133, considered
transferable and no longer in use by the
Department. However, the items remained in
the Department’s property records and had
not been transferred to the Department of
Central Management Services (CMS) for
possible disposal through the surplus
process. (Finding 1, pages 13-17) This
finding has been reported since 2002.

We recommended the Department strengthen its
controls over State property by performing
thorough reviews of the data it uses for the
Discrepancy Reports and reconciliations. We
also recommended the Department develop
procedures to promptly assess whether an
electronic device may have contained
confidential information whenever it is
reported lost, stolen, or missing during the
annual physical inventory, and document the
results of the assessment. Finally, we
recommended the Department strengthen its
controls on monitoring missing properties
and obsolete items to ensure accurate and
timely recordkeeping and accountability for
all State assets.

The Department concurred with our
recommendation and acknowledged the need to
strengthen controls over State property to
ensure accurate and complete reporting.

NONCOMPLIANCE WITH THE FIREARM OWNER’S
IDENTIFICATION CARD ACT

The Department did not comply with the
requirements of the Firearm Owner’s
Identification (FOID) Card Act.

• During testing of FOID applications, we
noted for all 14 (100%) FOID renewal
applications tested, the renewal fees were
deposited into the State Police Revocation
Enforcement Fund instead of the State Police
Firearm Services Fund.

• During testing of expiring FOID cards, we
noted two of 40 (5%) cardholders were not
notified by the Department that their FOID
cards were expiring within 180 days, 19 days
late. (Finding 12, pages 48-49) This finding
has been reported since 2020.

We recommended the Department ensure
notifications to FOID cardholders are sent
in a timely manner and ensure fees are
deposited in accordance with the Act.

The Department concurred with our
recommendation and agreed the Department
should ensure timely notifications to FOID
cardholders and proper deposit of fees in
accordance with the Firearm Owner’s
Identification Card Act.

OTHER FINDINGS

The remaining findings are reportedly being
given attention by the Department.  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 State compliance
examination of the Department for the two
years ended June 30, 2024, as required by
the Illinois State Auditing Act. The
accountants qualified their report on State
compliance for Findings 2024-001 through
2024-011.  Except for the noncompliance
described in these 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