REPORT DIGEST

CORONER TRAINING BOARD

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2023

Release Date:  January 9, 2025

FINDINGS THIS AUDIT: 5

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

FINDINGS LAST AUDIT: 3

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

• (23-1) The Coroner Training Board (Board)
did not maintain adequate controls over its
reconciliations.
• (23-2) The Board did not exercise adequate
control over voucher processing.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROLS OVER RECONCILIATIONS

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

During our testing of monthly
reconciliations of Board expenditure records
to the Office of Comptroller’s (Comptroller)
Monthly Appropriations Status (SB01) report,
we noted the following:

• Twenty-eight of 28 (100%) SB01
reconciliations were not signed or initialed
by the persons who performed and reviewed
the reconciliations. As a result, we were
unable to determine if the reconciliations
were prepared and reviewed by an independent
person.

• Twenty-eight of 28 (100%) SB01
reconciliations did not include the date
prepared and reviewed. As a result, we were
unable to determine the timeliness of the
reconciliations.

In addition, we noted the Board did not
document the performance of monthly
reconciliations of its contract records to
either the monthly Obligation Activity
(SC15) report or monthly Agency Contract
(SC14) report prepared by the Comptroller
during the examination period. (Finding 1,
Pages 8-9)

We recommended the Board perform, review,
and properly document monthly
reconciliations of Comptroller reports to
its internal records.

The Board accepted the recommendation and
stated it will work with the Comptroller to
ensure reconciliations are performed and
documented as required.

VOUCHER PROCESSING WEAKNESSES

The Board did not exercise adequate control
over voucher processing.

During testing of 16 non-payroll vouchers,
we noted the following:

• Four vouchers (25%), totaling $32,609, did
not include the invoice receipt date. As a
result, we were unable to determine the
timeliness of the approval of the invoice
for payment or if any interest was owed to
the vendor.

• Three vouchers (19%), totaling $15,309,
were coded with the incorrect Statewide
Accounting Management System (SAMS) detail
object code.

• One voucher (7%), totaling $679, included
sales tax of $40; however, the Board was
exempt from paying sales tax on purchases as
the Board maintained an active exemption
identification number.

• The Board did not revoke signature
authority for one individual after their
departure from the Board. The signature
authority was still active as of the end of
the examination period, which was 667 days
after the individual’s departure. (Finding
2, pages 10-11)

We recommended the Board ensure proper
documentation is maintained and the amount
of taxes and fees charged are reviewed for
accuracy prior to approval. We also
recommended the Board timely revoke
signature authority after an individual’s
departure from the Board.

The Board accepted the recommendation.

OTHER FINDINGS

The remaining findings pertain to the
Board’s procedural deficiencies and failure
to file require reports and inadequate
controls over real property leases and
contracts. 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, 2023, 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 State 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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