REPORT DIGEST LAW ENFORCEMENT TRAINING AND STANDARDS BOARD COMPLIANCE EXAMINATION For the Two Years Ended: June 30, 2012 Release Date: June 27, 2013 Summary of Findings: Total this audit: 5 Total last audit: 9 Repeated from last audit: 3 State of Illinois, Office of the Auditor General WILLIAM G. HOLLAND, 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 • Controls over equipment and related records need to be improved. • Controls over employee attendance and related records were inadequate. FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS NEED TO IMPROVE CONTROLS OVER EQUIPMENT AND RELATED RECORDS The Board did not maintain sufficient controls over its equipment and related records. During testing, we noted the following: • For 30 of 30 (100%) equipment additions and deletions tested, totaling $53,495, the Board adjusted its property records from 150 to 661 days late. • Eighteen of 120 (15%) equipment items tested were located in a different geographical location than reported on the property listing. • Four of 60 (7%) equipment items selected for testing, totaling $3,264, did not have a property tag. In addition, one of 60 (2%) equipment items selected for testing, totaling $1,976, could not be located. • One of 60 (2%) equipment items selected for testing was not properly included in the annual DCMS property certification filed during Fiscal Year 2012. • The Board recorded 23 equipment items on its property control system at the incorrect values. The Board received these items from DCMS surplus, all with $0 recorded values; however, the Board tagged them and recorded the items with a value of $99 each. (Finding 1, pages 9-10) We recommended the Board establish controls over property reporting and implement procedures to ensure the property control records are adjusted timely for equipment transactions with the proper location and amount. We also recommended the Board ensure equipment items are properly tagged, and equipment items with a purchase price of $500 or more are included on the Annual Inventory Certification filed with DCMS. Board officials agreed with the recommendation. NEED TO IMPROVE CONTROLS OVER EMPLOYEE ATTENDANCE The Board did not exercise adequate controls over employee attendance. We tested six months of attendance records for six employees and noted the following: • Three of six (50%) employees tested did not submit leave slips timely or in advance. In 15 separate instances, leave slips were submitted from five to 41 days late. • Two of six (33%) employees tested did not have leave requests properly approved by a supervisor. • Three of six (50%) employees tested had time sheets that did not agree with leave requests, daily sign-out sheets, and timekeeping system. • Three of six (50%) employees tested did not submit bi- monthly time sheets as required. One employee did not submit two time sheets, a second employee did not submit three time sheets, and a third employee did not submit any time sheets during the six months tested. (Finding 12-2, pages 11-12) This finding was first reported in 2008. We recommended the Board implement the necessary controls in order to maintain accurate and daily attendance records in compliance with the Illinois Administrative Code. Specifically, we recommended the Board ensure employee attendance records are correct, complete, properly approved and reconciled with leave requests. Further, we recommended the Board ensure employees submit leave slips in advance or as timely as possible. In addition, we recommended the Board adjust the timekeeping system for any errors noted. Board officials agreed with our recommendation. (For the previous Board response, see Digest Footnote #1) OTHER FINDINGS The remaining findings pertain to voucher processing, Identity Protection Act, and performance appraisals. We will review the Board’s progress towards the implementation of our recommendations in our next engagement. AUDITOR’S OPINION We conducted a compliance examination of the Board as required by the Illinois State Auditing Act. We have not audited any financial statements of the Board for the purpose of expressing an opinion because the Board does not, nor is it required to, prepare financial statements. WILLIAM G. HOLLAND Auditor General WGH:PH:rt AUDITORS ASSIGNED This examination was performed by the staff of the Office of the Auditor General. DIGEST FOOTNOTES #1 – INADEQUATE CONTROL OVER EMPLOYEE ATTENDANCE – Previous Board Response The Board accepts the recommendation. Electronic time and attendance recordkeeping methods of other state agencies have been researched. Presently, the Board is testing a second such method (the first was not compatible with the Board’s IT environment). The three employees noted have been reminded of the importance of timely and accurate attendance records. Furthermore, the Deputy Director has issued an agency-wide e-mail re- emphasizing the need for timesheet accuracy and compliance, including time off/leave requests.