REPORT DIGEST

PROCUREMENT POLICY BOARD

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2020

Release Date:  November 16, 2021

FINDINGS THIS AUDIT:  3

CATEGORY:  NEW -- REPEAT -- TOTAL
Category 1:  0 -- 0 -- 0
Category 2:  2 -- 1 -- 3
Category 3:  0 -- 0 -- 0
TOTAL:  2 -- 1 -- 3

FINDINGS LAST AUDIT: 1

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

SYNOPSIS

• (20-01) The Procurement Policy Board
(Board) did not exercise adequate
internal controls over voucher
processing.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

INADEQUATE CONTROLS OVER VOUCHER
PROCESSING

The Procurement Policy Board (Board)
did not exercise adequate internal
controls over voucher processing.

During testing, we noted the
following:

• Eight of 33 (24%) contractual
service vouchers tested were not
approved timely.  The vouchers were
approved between 5 and 227 days late.

• The Board did not voucher the
correct amount of interest owed for 7
of 33 (21%) contractual service
vouchers tested.  Incorrect interest
payments ranged from a $61
underpayment to a $147 overpayment.

• For 3 of 33 (9%) contractual service
vouchers tested, the Board did not
voucher interest payments timely.  The
interest amounts calculated by the
Board were between $104 and $391 and
paid between 138 and 193 days late.
(Finding 1, pages 8-9)

We recommended the Board implement
controls to ensure compliance with all
applicable laws and regulations in its
voucher processing, including:
• Approving vouchers for payment in a
timely manner;
• Properly calculating all required
interest; and,
• Paying all required interest in a
timely manner.

The Board agreed with the
recommendation.

OTHER FINDINGS

The remaining findings pertain to
Board members serving on expired terms
and inadequate controls over reporting
requirements.  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, 2020, as required
by the Illinois State Auditing Act.
The accountants stated the Board
complied, in all material respects,
with the requirements described in the
report.

This compliance examination was
conducted by the Office of the Auditor
General’s staff.

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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