REPORT DIGEST

ILLINOIS GAMING BOARD

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2024

Release Date:  July 29, 2025

FINDINGS THIS AUDIT: 12

CATEGORY:  NEW -- REPEAT – TOTAL
Category 1:  1 -- 1 -- 2
Category 2:  3 -- 7 -- 10
Category 3:  0 -- 0 -- 0
TOTAL:  4 -- 8 -- 12

FINDINGS LAST AUDIT: 9

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

INTRODUCTION

This digest covers the Illinois Gaming
Board’s (Board) State Compliance Examination
for the two years ended June 30, 2024. A
digest covering the Financial Audit of the
Board’s State Gaming Fund as of and for the
year ended June 30, 2024, was previously
released on January 28, 2025. In total, this
report contains 12 findings, none of which
were reported in the Financial Audit.

SYNOPSIS

• (24-02) The Board did not maintain
adequate controls over personal services.

• (24-09) The Board did not timely and
accurately submit its vouchers for payment
to the Illinois Office of Comptroller
(Comptroller) or timely submit out-of-state
travel requests to the Governor’s Office of
Management and Budget (GOMB) during the
examination period.

• (24-12) The Board had not implemented
adequate internal controls related to access
and internal control over its applications.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROLS OVER PERSONAL SERVICES

The Illinois Gaming Board (Board) did not
maintain adequate controls over personal
services.

During testing of personnel records for 37
employees, we noted the following:

• Four (11%) employees were not evaluated
during Fiscal Year 2023.

• Nine (24%) employees were not evaluated
during Fiscal Year 2024.

• One (3%) employee’s Fiscal Year 2023
evaluation was not completed in a timely
manner. The evaluation was completed 170
days late.

• One (3%) employee did not complete the
U.S. Citizenship and Immigration Services
(USCIS) I-9 Employment Eligibility
Verification (I-9) form, before the end of
their first day. The employee signed Section
1 of the Form I-9 6 days late.

• One (3%) employee did not complete the
required annual harassment and
discrimination prevention training program.
(Finding 2, pages 13-14). This finding has
been reported since 2012.

We recommended the Board timely conduct
annual performance evaluations in accordance
with the Code and Handbook, ensure
compliance with annual harassment and
discrimination prevention training, and
revise procedures over the preparation and
review of Form I-9s to ensure compliance
with the USCIS requirements.

The Board agreed with our recommendation and
stated the Board will continue to work with
its supervisors to meet performance
evaluation deadlines, implement steps to
identify and correct errors regarding Form
I-9s, and improve controls over monitoring
compliance with employee training
requirements.

VOUCHER PROCESSING WEAKNESS

The Illinois Gaming Board (Board) did not
timely and accurately submit its vouchers
for payment to the Illinois Office of
Comptroller (Comptroller) or timely submit
out-of-state travel requests to the
Governor’s Office of Management and Budget
(GOMB) during the examination period.

Due to our ability to rely upon the
processing integrity of the Enterprise
Resource Planning (ERP) System operated by
the Board 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 System. 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 based 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 date of the goods and/or services.

We then conducted an analysis of the Board’s
expenditures data for Fiscal Years 2023 and
2024 and noted the following:

The Board did not timely approve 102 of
2,661 (4%) vouchers processed during the
examination period, totaling $514,032.

• Of these vouchers, we noted 39 (38%),
totaling $173,869, were approved between 31
and 85 days after receipt of a proper bill
or other obligating document.

• Of the remaining 63 (62%) vouchers noted
as being untimely approved, we noted the
Board did not properly enter information
into the ERP System. Therefore, the Board’s
internal controls over voucher processing
were not operating effectively.
Specifically, we noted:

• the Board did not properly enter the
appropriation or obligation data for 53
(52%) vouchers, totaling $225,531. As a
result, the Board updated the ERP
information 10 to 345 days after the voucher
was originally entered.

• the Board did not properly enter the later
of the receipt date of the proper bill or
the receipt date of the goods and/or
services for 10 (10%) vouchers, totaling
$114,632.


Due to this condition, we qualified our
opinion because we determined the Board had
not complied, in all material respects, with
applicable laws and regulations, including
the State uniform accounting system, in its
financial and fiscal operations.

Even given the limitations noted above, we
performed tests of details on a sample of
the Board’s vouchers for other compliance
matters and noted the following
noncompliance:

• 2 of 30 (7%) travel vouchers tested,
totaling $1,508, were submitted by the
traveler 62 and 70 days after the last day
travel occurred without providing a
reasonable cause for the delay.

• For 1 of 30 (3%) travel vouchers tested,
totaling $4,161, the Board submitted the
out-of-State travel request to the GOMB for
approval 25 days prior to the date of
travel. (Finding 9, pages 27-29).

We recommended the Board design and maintain
internal controls to provide assurance its
data entry of key information into the ERP
System is complete and accurate. In
addition, we recommended the Board approve
proper bills or other obligating documents
within 30 days of receipt. Further, we
recommended the Board ensure all travel
vouchers are promptly submitted by its
travelers in strict adherence with
Publication 463 or allocate income to the
traveler under a nonaccountable plan.
Finally, we recommended the Board ensure
travel requests for travel outside of the
State are submitted to the GOMB at least 30
days prior to travel for approval.

The Board agreed with our recommendations
and indicated the Board will endeavor to
continue to improve its processes for
voucher processing.

INADEQUATE CONTROLS OVER APPLICATION USER
ACCESS REVIEW

The Illinois Gaming Board (Board) had not
implemented adequate internal controls
related to access and control over its
applications.

During our testing, we noted the Board did
not formally document user access reviews
performed for the Video Gaming Licensing
System (VLS), Central Time and Attendance
System (CTAS), eTime, and Central Payroll
System (CPS) applications during the
examination period.

Additionally, we noted the following when
reviewing the user access reports:

• The user accounts associated with three
separated employees were not disabled from
eTime as of June 30, 2024. The employees
separated from the Board between September
30, 2023 and May 24, 2024.

• The user accounts associated with three
separated employees were not disabled from
CTAS as of June 30, 2024. The employees
separated from the Board between October 1,
2023 and January 1, 2024.

• The user account associated with one
separated employee was not disabled from CPS
as of June 30, 2024. The employee separated
from the Board on October 1, 2023. (Finding
12, pages 33-34)

We recommended the Board perform reviews of
users’ access rights to its application at
least annually to ensure access is
appropriate. We also recommended the Board
retain documentation of its reviews and
implement controls to ensure user access is
terminated timely following employee
separation.

The Board agreed with our recommendations
and acknowledged the importance for annual
reviews. The Board indicated the Board will
reassess its process and procedures and will
train relevant staff to complete necessary
reviews of and terminate user access in a
timely manner.

OTHER FINDINGS

The remaining findings pertain to receipts
processing, failure to file annual reports,
noncompliance with the Sports Wagering Act,
disaster recovery, cybersecurity, service
providers, utilization of ERP, census data
reconciliations, and information technology
strategic planning.   We will review the
Board’s progress towards the implementation
of our recommendations in our State
compliance examination.

ACCOUNTANT’S OPINION

The accountants conducted a State compliance
examination of the Board for the two years
ended June 30, 2024, as required by the
Illinois State Auditing Act.  The
accountants qualified their report on State
compliance for Findings 2024-001 and
2024-009.  Except for the noncompliance
described in these 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 CliftonLarsonAllen LLP.

COURTNEY DZIERWA
Division Director

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

FRANK J. MAUTINO
Auditor General

FJM:QK