REPORT DIGEST

ILLINOIS LAW ENFORCEMENT TRAINING AND
STANDARDS BOARD

COMPLIANCE EXAMINATION
FOR THE YEAR ENDED JUNE 30, 2022

Release Date:  July 13, 2023

FINDINGS THIS AUDIT: 22

CATEGORY:  NEW -- REPEAT -- TOTAL
Category 1:  5 -- 6 -- 11
Category 2:  7 -- 3 -- 10
Category 3:  1 -- 0 -- 1
TOTAL:  13 -- 9 -- 22

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, 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

INTRODUCTION

Because of the significance and
pervasiveness of the findings described
within the report, we expressed an
adverse opinion on the Illinois Law
Enforcement Training and Standards
Board’s (Board) compliance with the
specified assertions which comprise a
State compliance examination.  The
Codification of Statements on Standards
for Attestation Engagements (AT-C §
205.74) states a practitioner “should
express an adverse opinion when the
practitioner, having obtained
sufficient appropriate evidence,
concludes the misstatements,
individually or in the aggregate, are
both material and pervasive to the
subject matter.”

SYNOPSIS

• (22-13) The Illinois Law Enforcement
Training and Standards Board (Board)
had not established adequate computer
security controls.
• (22-15) The Board did not maintain
adequate controls over the filing of
its Agency Workforce Reports for Fiscal
Years 2020 and 2021.
• (22-18) The Board did not maintain
sufficient controls over its equipment
and related fiscal records.
• (22-20) The Board did not maintain
adequate controls over contracts.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

INADEQUATE COMPUTER SECURITY CONTROLS

The Illinois Law Enforcement Training
and Standards Board (Board) had not
established adequate computer security
controls.

The Board utilizes the services of the
Department of Innovation and Technology
(DoIT) for its Central Time and
Attendance System (CTAS) and Central
Payroll System (CPS) applications.  The
Board is responsible for complying with
Complementary User Entity Controls
(CUECs) identified in DoIT’s System and
Organization Controls (SOC) report.
During our testing, the Board was
unable to provide the following:

• a listing of the Boards’ security
software identifications (IDs);

• access security reports over CPS and
CTAS; and

• documentation of access reviews
performed.

As a result, we were unable to
determine if the Board was granting
access to CTAS and CPS based on job
duties, maintaining segregation of
duties, revoking access to separated
employees, and conducting regular
access reviews.

In addition, the Board did not obtain
and review DoIT’s SOC reports. (Finding
13, pages 36-37)

We recommended the Board implement
controls to ensure only authorized
individuals have access to its
application and data. Further, we
recommended the Board obtain DoIT’s SOC
reports and document their review,
monitor and document the operation of
CUECs related to the Board’s
operations, either obtain and review
SOC reports for subservice
organizations or perform alternative
procedures to satisfy itself that the
existence of the subservice
organization would not impact its
internal control environment, and
document the review of the SOC reports
and all significant issues with
subservice organizations to ascertain
if a corrective action plan exists and
when it will be implemented, any impact
to the Board, and any compensating
controls.

Board officials accepted the finding.

INADEQUATE CONTROLS OVER AGENCY
WORKFORCE REPORTS

The Board did not maintain adequate
controls over the filings of its Agency
Workforce Reports (Report) for Fiscal
Years 2020 and 2021.

Based on review of the Board’s Fiscal
Year 2020 and Fiscal Year 2021 Reports
that were due in Fiscal Year 2021 and
Fiscal Year 2022, respectively, we
noted the Board’s supporting
documentation for Fiscal Year 2021 did
not agree to the Report.  Further, the
Board did not provide supporting
documentation for the number of workers
broken out by contractual, positions
opening, opening filled – new hires,
and opening filled – promotion,
reported in Fiscal Year 2020 and Fiscal
Year 2021 Reports.

In addition, during our prior
examination of the two years ended June
30, 2020, we noted problems with the
Board’s Report for both Fiscal Year
2018 and Fiscal Year 2019 as described
in Finding 2020-001. As such, we
recommended the Board file corrected
Reports for these years with the
Governor’s Office and the Office of the
Secretary of State within 30 days after
the Board’s Compliance Examination
report released by the Auditor General.
However, we noted the Board filed the
corrected Reports 394 and 398 days late
with the Governor’s Office and Office
of the Secretary of State,
respectively. (Finding 15, pages 40-41)

We recommended the Board implement
procedures to ensure the Reports are
accurate and timely filed in compliance
with the Act.  Additionally, we
recommended the Board maintain
sufficient documentation to support the
preparation and accuracy of the
Reports.  Finally, we recommended the
Board file corrected Reports with the
Governor’s Office and Office of the
Secretary of State within 30 days after
the release of this compliance report.

 Board officials accepted the finding
 and stated the issue was caused
 because of key employee turnover
 making it difficult to accurately
 prepare the report due to
 unfamiliarity with the requirements.

INSUFFICIENT CONTROLS OVER EQUIPMENT

The Board did not maintain sufficient
controls over its equipment and related
fiscal records.

We noted several deficiencies and
weaknesses within the Board’s property
control process, as noted below:

Property Reporting

During testing, we noted the Board did
not maintain detailed supporting
documentation of its quarterly Agency
Report of State Property reports (Form
C-15s) filed with the Office of the
Comptroller (Comptroller). As of June
30, 2021, and June 30, 2022, the Board
reported total property of $304,923 and
$388,640, respectively. Due to the lack
of detailed documentation, we were
unable to perform the following
compliance examination procedures:

• The property additions reported on
the Board’s Form C-15s submitted to the
Comptroller could not be agreed to
supporting documentation for all
quarters in Fiscal Year 2021 and for
the first quarter in Fiscal Year 2022.

• The property deletions reported on
the Board’s Form C-15s submitted to the
Comptroller could not be agreed to
supporting documentation for the first
quarter in Fiscal Year 2021 and for the
fourth quarter in Fiscal Year 2022.

Due to these conditions, we were unable
to conclude whether the Board’s
population records to support the Form
C-15s were sufficiently precise and
detailed under the Attestation
Standards promulgated by the American
Institute of Certified Public
Accountants (AT-C § 205.36) to test the
Board’s equipment records.

Even given the population limitations
noted above which hindered our ability
to conclude whether the Form C-15s were
complete and accurate, we performed a
review of the Board’s annual inventory
certifications, quarterly Form C-15
reports, and equipment items.

Annual Inventory Certifications
During testing of annual inventory
certification, we noted the following:

• A laptop with acquisition cost of
$570 was incorrectly listed as “unable
to locate” in the inventory listing
reported on the Fiscal Year 2022
Inventory Certification Report. When we
followed up on this matter with the
Board officials, they indicated the
laptop was subsequently found and
tagged for surplus.

• Fiscal Year 2021 and Fiscal Year 2022
Inventory Certification Reports were
submitted 168 and 87 days late,
respectively, to the Department of
Central Management Services (CMS).

Agency Reports of State Property (Form
C-15)

During testing, we noted one of eight
(13%) C-15 reports was submitted to the
Comptroller four days late.

Equipment Items

During testing of 120 equipment items,
split between a sample of 60 items
traced from the Board’s property
listing and 60 items in service at the
Board, we noted the following issues:

• One of 60 (2%) equipment items,
totaling $715, selected from the
Board’s property listing was unable to
be located. Board officials indicated
it was a surplus equipment; however,
upon further verification we noted this
item was not included in the Board’s
surplus inventory report.

• One of 60 (2%) equipment items,
totaling $709, selected from the
Board’s property listing was unable to
be located.  Board officials indicated
this item could not be located since
Fiscal Year 2020.

• Nine of 60 (15%) equipment items
selected at the Board were not included
on the annual inventory report
submitted to CMS.

• Nine of 60 (15%) equipment items
selected at the Board were tagged but
were not included on the Board’s
inventory records.

Additions and Deletions

During testing, we noted the following:

• For eight of 28 (29%) equipment items
purchased, totaling $3,896, the Board
was unable to provide invoices. As a
result, we were unable to determine if
assets were recorded at their proper
values in the Board’s property control
records.

• For twenty of 28 (71%) equipment
items purchased, totaling $16,557,
delivery charges were not included in
the acquisition value of the equipment.

• Twenty of 28 (71%) computers
purchased, totaling $16,557, were added
to the Board’s property records between
33 and 48 days prior to the actual
delivery date of the computers.

• One of 20 (5%) equipment items, in
the amount of $715, was listed as
surplus; however, upon auditor’s
further inquiry, the Board has located
this item at its Chicago Office.
(Finding 18, pages 47-50)  This finding
has been reported since 2012.

We recommended the Board strengthen its
controls over recording and reporting
of its State property and equipment
transactions.  Furthermore, we
recommended the Board implement a
corrective action plan to identify and
correct its accumulated property and
equipment errors.

Board officials accepted the finding
and stated the Board’s new Chief Fiscal
Officer and Lead Accountant have
embraced the Enterprise Resource
Planning system which should address
and prevent such findings in the
future.   Board officials also stated
they entered an intergovernmental
agreement with CMS’s internal auditors
to assist in addressing the finding.

INADEQUATE CONTROLS OVER CONTRACTS

The Board did not maintain adequate
controls over contracts.

During testing of four contracts, we
noted the following:

• Two (50%) contracts, totaling
$71,000, did not have Contract
Obligation Documents (COD) filed with
the Office of Comptroller
(Comptroller). However, we noted the
individual vouchers related to these
contracts submitted to the Comptroller
for payment did not exceed $20,000.

• Four contracts (100%), totaling
$144,000, were signed between two and
242 days after the start of the
contract term.

• One (25%) contract, totaling $35,000,
did not indicate the vendor taxpayer
identification number, and its
corresponding certification page was
not signed.

• Three (75%) contracts, totaling
$109,000, omitted some or all of the
applicable contract certifications
required by laws, rules and
regulations. (Finding 20, pages 53-54).
This finding has been reported since
2018.

We recommended the Board strengthen its
controls to ensure contracts are
properly executed prior to the start of
the contract term.  Further, we
recommended the Board ensure CODs are
filed with the Comptroller in
accordance with the State statutes.
Finally, we recommended the Board
ensure contracts include all applicable
contract certifications in accordance
with laws, rules and regulations.

Board officials accepted the finding
and stated the new Chief Fiscal Officer
was working to address the current
finding and putting in place safeguards
to prevent similar future findings.

OTHER FINDINGS

The remaining findings pertain to
failure to timely file FCIAA
certifications; lack of required Board
members; noncompliance with Debt
Transparency Act, issuing letters, the
Police Training Act, and the
Governmental Ethics Act; failure to
timely provide engagement
documentation; voucher processing
weaknesses; inadequate controls over
telecommunication devices;
appropriation transfers; Agency Fee
Imposition Report; monthly
reconciliations; awards and grants;
receipts; employee attendance and leave
requests; census data; personal
services; and vehicles.  We will review
the Board’s progress towards the
implementation of our recommendations
in our next compliance examination.

ACCOUNTANT’S OPINION

The accountants conducted a compliance
examination of the Board for the two
years ended June 30, 2022, as required
by the Illinois State Auditing Act.
Because of the effect of the
noncompliance described in Finding
2022-001 through Finding 2022-022, the
accountants stated the Board did not
materially comply with the specified
requirements described in the report.

This 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

FJM:vrb