REPORT DIGEST

ILLINOIS STATE TOLL HIGHWAY AUTHORITY

COMPLIANCE EXAMINATION
FOR THE YEAR ENDED DECEMBER 31, 2019

Release Date:  June 30, 2020

FINDINGS THIS AUDIT:  5

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

FINDINGS LAST AUDIT: 8

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

INTRODUCTION

This digest covers the Illinois State
Toll Highway Authority’s (Tollway)
Compliance Examination for the year ended
December 31, 2019. The Tollway’s
financial audit covering the year ended
December 31, 2019 will be released under
a separate cover.

SYNOPSIS

• (19-1) The Tollway has not established
adequate internal controls over the
timely completion and retention of U.S.
Citizenship and Immigration Services
(USCIS) I-9 Employment Eligibility
Verification (I-9) forms for employees
hired by the Tollway.
• (19-3) The Tollway did not comply with
the electric vehicle charging station
requirements of the Toll Highway Act.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

INADEQUATE CONTROLS OVER COMPLETION AND
RETENTION OF I-9 FORMS

The Tollway has not established adequate
controls over the timely completion and
retention of U.S. Citizenship and
Immigration Services (USCIS) I-9
Employment Eligibility Verification (I-9)
forms for employees hired by the Tollway.

During our sample testing of 40
employees’ personnel files, we noted the
following:

• Four (4) I-9 forms (10%) did not have
Section 2 completed by Tollway personnel
within the required three days from hire
date.  These forms were completed 1 to 12
days late.

• Two (2) I-9 forms (5%) could not be
located and provided for inspection.  Of
the two, one employee was terminated
during the year, and the other employee
was an active employee with a hire date
of July 2019.

• One (1) I-9 form (2.5%) did not have
Section 1 completed on or before the hire
date.  Section 1 was completed 1 day
late.

Failure to complete and retain I-9 forms
within the required timeframe is a
violation of USCIS requirements and could
expose the Tollway to penalties.
(Finding 1, pages 13-14)

We recommended the Tollway review their
current procedures to prepare, review,
and retain I-9 forms and make any
necessary changes to ensure compliance
with USCIS requirements.

Tollway management concurred with the
finding.

FAILURE TO FULLY COMPLY WITH THE TOLL
HIGHWAY ACT

The Tollway did not comply with the
electric vehicle charging station
requirements of the Toll Highway Act
(Act).

The Tollway is required by the Toll
Highway Act (605 ILCS 10/11(e)) to
construct and maintain at least one
electric vehicle charging station at any
location where the Tollway has entered
into an agreement with an entity for the
purpose of providing motor fuel service
stations and facilities, garages, stores,
or restaurants, as required.

During our testing we noted three of six
(50%) Tollway oasis locations did not
have electric vehicle charging stations
as of December 31, 2019.

Failure to construct and maintain
electric vehicle charging stations
results in noncompliance with the Toll
Highway Act. (Finding 3, page 17)

We recommended the Tollway fully comply
with the requirements of the Toll Highway
Act or seek legislative remedy.

Tollway management concurred with the
recommendation.

OTHER FINDINGS

The remaining findings are reportedly
being given attention by the Authority.
We will review the Authority’s progress
towards the implementation of our
recommendations in our next financial
audit and compliance examination.

AUDITOR’S OPINION

The auditors stated the financial
statements of the Authority as of and for
the year ended December 31, 2019, are
fairly stated in all material respects.

ACCOUNTANT’S OPINION

The accountants conducted a compliance
examination of the Authority for the year
ended December 31, 2019, as required by
the Illinois State Auditing Act.  The
accountants stated the Authority
complied, in all material respects, with
the specified requirements.

This compliance examination was conducted
by CliftonLarsonAllen 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

FJM:TLK