REPORT DIGEST

STATE UNIVERSITIES CIVIL SERVICE SYSTEM

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2023

Release Date:  April 8, 2025

FINDINGS THIS AUDIT: 2

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

FINDINGS LAST AUDIT: 1

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

• (23-01) The State Universities Civil
Service System’s (System) internal controls
over its voucher processing function were
not operating effectively during the
examination period.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

VOUCHER PROCESSING INTERNAL CONTROLS NOT
OPERATING EFFECTIVELY

The State Universities Civil Service
System’s (System) internal controls over its
voucher processing function were not
operating effectively during the examination
period.

Due to our ability to rely upon the
processing integrity of the Enterprise
Resource Planning (ERP) System operated by
the Department of Innovation and Technology
(DoIT), we were able to limit our voucher
testing at the System to determine whether
certain key attributes were properly entered
by the System’s staff into the ERP System.
In order to determine the operating
effectiveness of the System’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 State’s 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.

Our testing noted 3 of 140 (2%) attributes
were not properly entered into the ERP
System.  Specifically, the System did not
enter the latter of the receipt date of the
proper bill or the receipt of goods and/or
services into the ERP System correctly for 2
of 35 (6%) vouchers tested, totaling $9,424.
In addition, the vendor information entered
into the ERP System for 1 of 35 (3%)
vouchers tested, totaling $245, did not
agree to the vendor’s invoice.  Therefore,
the System’s internal controls over voucher
processing were not operating effectively.

Even given the limitations noted above, we
performed tests of details on a sample of
the System’s vouchers for other compliance
matters and noted the following
noncompliance:

• For 3 of 35 (9%) general vouchers tested,
totaling $2,545, the System did not utilize
the correct detail expenditure (object)
codes for all components of the voucher,
resulting in $614 being allocated to the
incorrect code.

• For 52 of 96 (54%) employee reimbursement
vouchers examined, totaling $6,575, the
System paid sales tax. Total sales tax paid
amounted to $427.

• For 1 of 96 (1%) employee reimbursement
vouchers examined, totaling $80, no
supporting invoice was included in ERP. As a
result, we were unable to determine the
purchase was reasonable and necessary.
(Finding 1, pages 9-11).
We recommended the System design and
maintain internal controls to provide
assurance its data entry of key attributes
into the ERP System is complete and
accurate.  In addition, we recommended the
System utilize the correct detail object
code.  Further, we recommended the System
ensure sales tax is not paid on purchases.
Finally, we recommended the System ensure
supporting documentation for purchases is
received and maintained.

The System agreed with the finding and
recommendation and noted they will develop
internal controls to ensure its data entry
is complete and accurate in ERP and that all
information for purchases is received and
maintained. The System also noted they will
strive to utilize the correct detail object
code when processing invoices with the
Comptroller. Lastly, the System noted they
have set up an account and taken measures to
ensure the System does not incur taxes on
purchases made after March 2025.

OTHER FINDING

The remaining finding pertain to weaknesses
in cybersecurity programs and practices.  We
will review the System’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 System for the two years
ended June 30, 2023, as required by the
Illinois State Auditing Act.  The
accountants qualified their report on State
compliance for Finding 2023-001.  Except for
the noncompliance described in this finding,
the accountants stated the System complied,
in all material respects, with the
requirements described in the report.

This State compliance examination was
conducted by the Office of the Auditor
General’s staff.


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:QK