REPORT DIGEST

STATE BOARD OF ELECTIONS

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2023

Release Date:  April 30, 2024

FINDINGS THIS AUDIT: 13

CATEGORY:  NEW -- REPEAT – TOTAL

Category 1:  3 -- 2 -- 5
Category 2:  2 -- 6 -- 8
Category 3:  0 -- 0 -- 0
TOTAL:  5 -- 8 -- 13

FINDINGS LAST AUDIT: 9

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, 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 State Board of Elections’
(Board) internal controls over its voucher
processing function were not operating
effectively during the examination period.
• (23-2) The Board’s internal controls over
its receipt processing function were not
operating effectively during the examination
period.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

VOUCHER PROCESSING INTERNAL CONTROLS NOT
OPERATING EFFECTIVELY

The State Board of Elections’ (Board)
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 System (ERP) operated by
the Department of Innovation and Technology
(DoIT), we were able to limit our voucher
testing at the Board to determine whether
certain key attributes were properly entered
by the Board’s staff into the ERP.  In order
to determine the operating effectiveness of
the Board’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 base 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 ate of the goods and/or
services.

Our testing noted 4 of 140 (3%) attributes
were not properly entered into the ERP
System. Therefore, the Board’s internal
controls over voucher processing were not
operating effectively.

Even given the limitations noted above, we
conducted an analysis of the Board’s
expenditure data for fiscal years 2022 and
2023 to determine compliance with the State
Prompt Payment Act (Act) (30 ILCS 540) and
the Code (74 Ill. Admin. Code 900.70).  We
noted the following noncompliance:

• The Board did not timely approve 134 of
1,116 (12%) vouchers processed during the
examination period, totaling $3,984,366.
These vouchers were approved 1 to 281 days
late.
• One voucher, totaling $4,640, did not have
a duly approved purchase order or purchase
requisition to support the invoice paid.
(Finding 1, pages 10-11)

We recommended the Board design and maintain
internal controls to ensure proper and
timely processing of vouchers.

Board officials agreed with the finding and
noted corrective action had already been
taken.

RECEIPT PROCESSING INTERNAL CONTROLS NOT
OPERATING EFFECTIVELY

The Board’s internal controls over its
receipt processing function were not
operating effectively during the examination
period.

Due to our ability to rely upon the
processing integrity of the ERP operated by
DoIT, we were able to limit our receipt
testing at the Board to determine whether
certain key attributes were properly entered
by the Board’s staff into the ERP.  In order
to determine the operating effectiveness of
the Board’s internal controls related to
receipt processing, we selected a sample of
key attributes (attributes) to determine if
the attributes were properly entered into
the ERP System based on supporting
documentation.  The attributes tested were
(1) amount, (2) fund being deposited into,
(3) date of receipt, (4) date deposited, and
(5) SAMS Source Code.

Our testing noted 24 of 140 (17%) attributes
were not properly entered into the ERP
System.  Therefore, the Board’s internal
controls over receipt processing were not
operating effectively. (Finding 2, pages
12-13)

We recommended the Board design and maintain
internal controls to provide assurance its
data entry of key attributes into ERP is
complete and accurate.

Board officials agreed with the finding and
noted corrective action had already been
taken.

OTHER FINDINGS

The remaining findings pertain to instances
of inadequate controls, weaknesses in
information systems, instances of statutory
noncompliance, and the failure to enter into
an agreement regarding data sharing.  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
qualified their report on State compliance
for Findings 2023-001 through 2023-005.
Except for the noncompliance described in
those findings, the accountants stated the
Board complied, in all material respects,
with the requirements described in the
report.

This State compliance examination was
conducted by Roth&Co, 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

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