REPORT DIGEST

ILLINOIS EMERGENCY MANAGEMENT AGENCY AND
OFFICE OF HOMELAND SECURITY

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2025

Release Date:  July 21, 2026

FINDINGS THIS AUDIT: 18

CATEGORY:  NEW -- REPEAT – TOTAL
Category 1:  1 -- 4 -- 5
Category 2:  9 -- 4 -- 13
Category 3:  0 -- 0 -- 0
TOTAL:  10 -- 8 -- 18

FINDINGS LAST AUDIT: 10

State of Illinois, Office of the Auditor
General
CHRISTOPHER B. MEISTER, 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

• (25-01) The Illinois Emergency
Management Agency and Office of Homeland
Security (Agency) did not exercise
adequate controls over its receipts and
refunds processing and accounts receivable
reporting.

• (25-03) The Agency did not maintain
adequate controls over its motor vehicles.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROLS OVER RECEIPTS AND
ACCOUNTS RECEIVABLES

The Illinois Emergency Management Agency
and Office of Homeland Security (Agency)
did not exercise adequate controls over
its receipts and refund processing and
accounts receivable reporting.  Some of
the more significant issues are described
below:

Inadequate Controls over Receipts
Processing

Analysis of Fiscal Years 2024 and 2025
receipt data determined the Agency did not
comply with statutory deposit timeframes:

• Thirty-six of 45 receipts of $10,000 or
more (80%) were not deposited on the day
received.

• Twenty-three of 55 receipts exceeding
$500 but less than $10,000 (42%) were not
deposited within 48 hours.

• Ten of 692 receipts under $500 (1%) were
not deposited on the 1st or 15th of the
month, whichever was earlier.

• Twenty-six of 49,134 receipts with
approved deposit extensions (0.05%) were
not deposited within the required 7- or
14-day timeframe.

Inaccurate Accounts Receivable Reporting

We performed detailed accounts receivable
testing on the following funds: the
Radiation Protection Fund (067), the
Nuclear Safety Emergency Preparedness Fund
(796), and the Low-Level Radioactive Waste
Facility Development and Operation Fund
(942).

During our testing of the accounts
receivable reports, we noted that for 2 of
8 (25%) quarters tested, the past due
receivables over 180 days per the
Quarterly Summary of Accounts Receivable –
Aging of Total Gross Receivables (Form
C-98) did not agree with the Quarterly
Summary of Accounts Receivable – External
Collections Activity for Accounts Over 180
Days Past Due (Form C-99). The amount
reported for “Total of Past Due Accounts
over 180 Days” on the Form C-99 did not
agree to the amount reported for “Over 180
Days” on the corresponding Form C-98.
Differences ranged from understatements of
$127,000 to $143,000.

Inadequate Controls over Delinquent Debts
and Record Maintenance

During testing of accounts receivable, we
noted the following:

• Fifteen (38%) of 40 accounts receivable
with balances greater than $250 and more
than 90 days past due, were not posted
into the Comptroller’s Illinois Debt
Recovery Offset Portal (IDROP) System, as
required.

• Eighteen (45%) of 40 accounts receivable
which were over a year past due, were not
referred to the Illinois Department of
Revenue’s (IDOR) Debt Collection Bureau.

• Five (13%) of 40 accounts receivable
with balances of less than $1,000 and over
a year past due were not certified as
uncollectible by the Agency.

• Thirteen (33%) of 40 accounts receivable
with balances greater than or equal to
$1,000 and over a year past due, were not
referred to and certified as uncollectible
by the Attorney General.

• Four (10%) of 40 accounts receivable
where fees were issued in error or were
already paid were not removed from the
receivable balance. (Finding 1, pages
11-16)  This finding has been reported
since 2019.

We recommended the Agency:

• Improve receipt processing and deposit
compliance by ensuring accurate ERP entry,
complete documentation, and timely
deposits.
• Ensure timely, accurate reporting by
reconciling Agency reports to Comptroller
records.
• Enhance receivable management by timely
posting, referral, certification, and
routine monitoring of aging and
collections.

The Agency accepted the finding and
recommendation.

INADEQUATE CONTROLS OVER MOTOR VEHICLES

The Agency did not maintain adequate
controls over its motor vehicles.

Inaccurate and Incomplete Vehicle
Inventory Records

During our testing, we identified
inaccuracies in the Agency’s vehicle
inventory records. We noted the following:

• The beginning mileage for fifty-five
vehicles in Fiscal Year 2025 did not match
Fiscal Year 2024 ending mileage.

• Six vehicles were included on the Fiscal
Year 2025 listing but missing from the
Fiscal Year 2024 listing.

• Two vehicles were removed from the
Fiscal Year 2025 listing without
documentation of surplus, transfer, or
disposal.

Untimely Vehicle Maintenance

During our review of maintenance records
for nine vehicles, we noted the following:

• Eight (89%) vehicles had their routine
oil changes performed 275 to 11,784 miles
beyond the allowed interval.

• Two (22%) vehicles had their tire
rotations performed beyond the allowed
interval.

• One (11%) vehicle did not undergo the
required annual inspection during Fiscal
Year 2024.

Untimely or Missing Licensure and
Insurance Certifications

During our testing of nine individually
assigned vehicles, we noted:

• Two (22%) did not submit the required
annual licensure and insurance
certifications (certifications) in Fiscal
Year 2024.

• One (11%) did not submit the required
certification in Fiscal Year 2025.

• Two (22%) did not timely submit their
certifications for Fiscal Years 2024 and
2025. Days delayed ranged from 1 to 15
days.

Additionally, during our testing of five
vehicles allowed for personal use, we
noted:

• Two (40%) did not submit the required
certifications in Fiscal Year 2024.

• Five (100%) did not timely submit their
certifications for Fiscal Year 2025. Days
delayed ranged from 6 to 27 days.

Failure to Submit Required CMS
Individually Assigned Vehicle Reports

The Agency did not submit the annual
Individually Assigned Vehicles reports to
CMS for both Fiscal Years 2023 and 2024,
due in Fiscal Years 2024 and 2025,
respectively. (Finding 3, pages 19-21)

We recommended the Agency strengthen
controls over its motor vehicles to ensure
vehicle records, maintenance, driver
certifications, and CMS reporting are
complete, accurate, timely, and fully
compliant with applicable laws and
requirements.

The Agency agreed with this finding and
recommendation.

OTHER FINDINGS

The remaining findings are purportedly
being given attention by Agency personnel.
We will review the Agency’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 Agency for
the two years ended June 30, 2025, as
required by the Illinois State Auditing
Act.  The accountants qualified their
report on State compliance for Findings
2025-001 through 2025-005. Except for the
noncompliance described in these findings,
the accountants stated the Department
complied, in all material respects, with
the requirements described in the report.

This State compliance examination was
conducted by Adelfia LLC.

COURTNEY DZIERWA
Deputy Auditor General

This report is transmitted in accordance
with Section 3-14 of the Illinois State
Auditing Act.

CHRISTOPHER B. MEISTER
Auditor General

CBM:sdw