REPORT DIGEST

POLLUTION CONTROL BOARD

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2024

Release Date:  July 17, 2025

FINDINGS THIS AUDIT: 2

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

FINDINGS LAST AUDIT: 2

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

• (24-001) The Board failed to maintain
adequate controls over personal services.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROLS OVER PERSONAL SERVICES

The Board failed to maintain adequate
controls over personal services.

We noted the following:

• For two of eight (25%) employee files
tested, the employer’s section of the Form
I-9 was not completed and signed by the
authorized representative.

• For four of eight (50%) employees tested,
five requests for equivalent earned time and
overtime were approved by the supervisors
one to ten days after the overtime was
worked or the request was submitted. In
addition, for four of eight (50%) employees
tested, 13 requests for equivalent earned
time and overtime were submitted one to ten
days after the overtime was worked. (Finding
1, pages 7-8)

We recommended the Board strengthen its
internal controls to ensure Forms I-9 are
properly completed and overtime requests are
timely submitted and properly approved in
advance.

The Board agreed to the finding and
responded its current process is to sign all
Forms I-9. The Board also stated it will
address the overtime language in the Board’s
Personnel Manual.

OTHER FINDING

The remaining finding pertains to 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, 2024, as required by the
Illinois State Auditing Act. The accountants
stated the Board complied, in all material
respects, with the requirements describe in
the report.

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

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

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