REPORT DIGEST

ILLINOIS LAW ENFORCEMENT TRAINING AND
STANDARDS BOARD

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2020

Release Date:  January 20, 2021

FINDINGS THIS AUDIT:  9

CATEGORY:  NEW -- REPEAT -- TOTAL
Category 1:  1 -- 4 -- 5
Category 2:  2 -- 2 -- 4
Category 3:  0 -- 0 -- 0
TOTAL:  3 -- 6 -- 9

FINDINGS LAST AUDIT: 9

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

• (20-01) The Illinois Law Enforcement
Training and Standards Board (Board) did
not maintain adequate controls over the
filing of its Agency Workforce Reports
for fiscal year 2018 and fiscal year
2019.
• (20-02) The Board did not maintain
sufficient controls over its equipment
and related fiscal records.
• (20-04) The Board did not maintain
adequate controls over contracts.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

INADEQUATE CONTROLS OVER AGENCY WORKFORCE
REPORT

The Illinois Law Enforcement Training and
Standards Board (Board) did not maintain
adequate controls over the filing of its
Agency Workforce Reports for fiscal year
2018 and fiscal year 2019.

Based on review of the Board’s fiscal
year 2018 and fiscal year 2019 Agency
Workforce Reports (Reports) that were due
in fiscal year 2019 and fiscal year 2020,
respectively, we noted the Board did not
provide supporting documentation for its
fiscal year 2018 and fiscal year 2019
Reports. As a result, we could not
determine the accuracy of the data
reported.

Due to these conditions, we were unable
to conclude whether the Board’s
population records to support the reports
were sufficiently precise and detailed
under the Attestation Standards
promulgated by the American Institute of
Certified Public Accountants (AT-C §
205.35) to test the accuracy of Board’s
reports.

Even given the population limitations
noted above which hindered our ability to
conclude whether the reports were
complete and accurate, we performed a
review of the reports and noted the
following:

• The Board did not properly complete the
fiscal year 2019 Report. Specifically, we
noted the Report did not include the
total number of Agency employees, the
total number of female employees and the
total number of minorities and did not
calculate the percentages of each
respective data.

• In addition, we noted the fiscal year
2018 Report was submitted seven days late
to the Governor’s Office.  (Finding 1,
pages 12-13)

We recommended the Board implement
procedures to ensure the Report is
accurate and timely filed in compliance
with the requirements of the State
Employment Records Act.  We also
recommended the Board maintain sufficient
documentation to support the preparation,
accuracy, and timely submission of its
annual Report. Further, we recommended
the Board file the corrected reports,
within 30 days after the release of this
report, with the Governor’s Office and
the Office of the Secretary of State.

Board officials accepted the finding and
stated sufficient documentation to
support the preparation, accuracy, and
timely submission of the Agency Workforce
Reports will be maintained. The Board
officials also stated the Board would
submit a corrected Agency Workforce
Report for fiscal year 2018 and fiscal
year 2019 with the Office of the
Secretary of State and the Office of the
Governor within 30 days after the release
of the final report.

INSUFFICIENT CONTROLS OVER EQUIPMENT

The Board did not maintain sufficient
controls over its equipment and related
fiscal records.

We noted several deficiencies and
weaknesses within the Board’s property
control process, as noted below:

Property Reporting
During testing, we noted the Board did
not maintain detailed supporting
documentation for its quarterly Agency
Report of State Property reports (Form
C-15s) filed with the Comptroller.  As of
June 30, 2019, and June 30, 2020, the
Board reported total property of $265,341
and $265,299, respectively.  Due to the
lack of detailed documentation, the
following compliance examination
procedures could not be performed:

• The total property reported on the Form
C-15s as of June 30, 2019 and June 30,
2020 could not be reconciled to the
Board’s inventory listing.

• The property additions reported on the
Board’s Fiscal Year 2019 first and fourth
quarter Form C-15s submitted to the
Comptroller could not be agreed to the
supporting documentation.

Due to these conditions, we were unable
to conclude whether the Board’s
population records to support the C-15s
were sufficiently precise and detailed
under the Attestation Standards
promulgated by the American Institute of
Certified Public Accountants (AT-C §
205.35) to test the Board’s reports.

Even given the population limitations
noted above which hindered our ability to
conclude whether the Form C-15s were
complete and accurate, we performed a
review of the Board’s annual inventory
certifications, quarterly Form C-15
reports and equipment items.  A few of
the issues we noted follow:

Annual Inventory Certifications
During testing of annual inventory
certification, we noted the following:

• One surplused equipment item, totaling
$2,445, was not removed from the
inventory listing reported on the Fiscal
Year 2020 Inventory Certification Report.

• Fiscal Year 2019 and Fiscal Year 2020
Inventory Certification Reports were
submitted 14 and 163 days late,
respectively, to the Department of
Central Management Services (CMS).

Equipment Items
During testing of 120 equipment items,
split between a sample of 60 items traced
from the Board’s property listing and 60
items in service at the Board, we noted
instances of equipment being unable to be
located, items not tagged, not included
on Board records, and/or not reported to
CMS.  (Finding 2, pages 14-17)  This
finding has been repeated since 2012.

We recommended the Board strengthen its
controls over recording and reporting of
its State property and equipment
transactions.  We also recommended the
Board implement a corrective action plan
to identify and correct its accumulated
property and equipment errors.

Board officials accepted the finding and
the Board recognizes that improvements
should have been made in the procedure
for keeping complete and accurate
records.

INADEQUATE CONTROLS OVER CONTRACTS

The Board did not maintain adequate
controls over contracts.

During testing of eight contracts, we
noted the following:

• Four (50%) contracts, totaling
$204,500, did not have Contract
Obligation Documents (COD) filed with the
Comptroller. We noted the individual
vouchers related to these contracts
submitted to the Comptroller for payment
did not exceed $20,000.

• Two (25%) contracts, totaling $75,000,
were signed eight and 15 days after the
start of the contract term (Finding 4,
pages 21-22).

  We recommended the Board strengthen its
  controls to ensure contracts are
  properly executed prior to the start of
  the contract term. Further, we
  recommended the Board ensure CODs are
  filed with the Comptroller in
  accordance with the State statutes.

Board officials accepted the finding and
stated the Board’s Chief Legal Counsel
and Chief Fiscal Officer (CFO) are in the
process of drafting a contract protocol
documents and checklist in consultation
with its Purchasing Officer.  Board
officials also stated the Board would
ensure contracts were written to clarify
the effective date of execution and the
CFO would ensure no payments were made
prior to the effective date of contracts
and CODs are filed with the Comptroller
within the appropriate time period if
they are subject to such requirement.

OTHER FINDINGS

The remaining findings pertain to voucher
processing weaknesses, inadequate
controls over telecommunications devices,
Agency Fee Imposition Report, monthly
reconciliations and vehicles, and failure
to timely file FCIAA certifications.  We
will review the Board’s progress towards
the implementation of our recommendations
in our next compliance examination.

ACCOUNTANT’S OPINION

The accountants conducted a compliance
examination of the Board for the two
years ended June 30, 2020, as required by
the Illinois State Auditing Act.  The
accountants qualified their report on
State compliance for Findings 2020-001
through 2020-005.  Except for the
noncompliance described in these
findings, the accountants stated the
Board complied, in all material respects,
with the requirements described in the
report.

This 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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