REPORT DIGEST

CORONER TRAINING BOARD

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2019

Release Date:  June 11, 2020

FINDINGS THIS AUDIT:  4

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

FINDINGS LAST AUDIT: 0*
*This is the first State Compliance
Examination of the Coroner Training Board.

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

• (19-02) The Board did not maintain
adequate controls over its
reconciliations.
• (19-04) The Board did not comply with
the Coroner Training Board Act.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROLS OVER RECONCILIATIONS

The Coroner Training Board (Board) did not
maintain adequate controls over its
reconciliations.

During testing, we noted the Board did not
perform monthly reconciliations of its
expenditure records to the Monthly
Appropriations Status (SB01) report or to
the Object Expense/Expenditures by Quarter
(SA02) report prepared by the Office of
the State Comptroller (Comptroller).  We
were, however, able to reconcile the
Board’s ten voucher records with the
Comptroller’s expenditure data to
determine the population of vouchers was
sufficiently complete and accurate under
the Codification of Statements on
Attestation Standards (AT-C § 205.35).
(Finding 2, page 10)

We recommended the Board ensure required
reconciliations to the Comptroller’s
records are performed, reviewed, and any
differences are appropriately handled
timely.  In addition, we recommended the
Board maintain documentation to support
the proper completion of these
reconciliations.

The Board agreed with the finding and
accepted the recommendation.

NONCOMPLIANCE WITH THE CORONER TRAINING
BOARD ACT

The Board did not comply with the Coroner
Training Board Act.

During testing, we noted the following:

• The Board did not meet during Fiscal
Year 2019.

• The Board did not develop a process for
waiver applications for death
investigation training.  (Finding 4, page
12)

We recommended the Board implement
measures to ensure:
• the Board meets at least four times each
year; and,
• the Board develops a process for waiver
applications for death investigation
training.

The Board agreed with the finding and
accepted the recommendation.

OTHER FINDINGS

The remaining findings pertain to voucher
processing weaknesses and the Board’s
failure to file certifications required by
the Fiscal Control and Internal Auditing
Act.  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, 2019, as required by the
Illinois State Auditing Act.  The
accountants stated the Board complied, in
all material respects, with the
requirements described in the report.

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

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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