REPORT DIGEST

ILLINOIS STATE TOLL HIGHWAY AUTHORITY

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED DECEMBER 31, 2022

Release Date:  August 15, 2023

FINDINGS THIS AUDIT: 4

CATEGORY:  NEW -- REPEAT -- TOTAL
Category 1:  0 -- 0 -- 0
Category 2:  3 -- 1 -- 4
Category 3:  0 -- 0 -- 0
TOTAL:  3 -- 1 -- 4

FINDINGS LAST AUDIT: 0

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

This digest covers the Illinois State
Toll Highway Authority’s (Tollway)
Compliance Examination for the two
years ended December 31, 2022. A
separate digest covering the Tollway’s
financial audit for the year ended
December 31, 2022 was previously
released on July 27, 2023. In total,
this report contains 4 findings, 1 of
which was reported in the Financial
Audit.

SYNOPSIS

• (22-2) The Tollway did not ensure all
employees timecards were properly
approved in 	accordance with its
formal policies and procedures.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

INADEQUATE PROCEDURES TO APPROVE
TIMECARDS

The Illinois State Toll Highway
Authority (the Tollway) did not ensure
all employee timecards were properly
approved in accordance with its formal
policies and procedures.

The Tollway utilizes an electronic time
reporting system that requires all
employees to clock-in at the beginning
of each shift and clock-out at the end
of each shift. The electronic reporting
system is still utilized and accessed
daily by employees and supervisors to
record time entries and is used each
pay cycle when the payroll is processed
to calculate the hourly earnings. In
addition to this daily time reporting,
the Tollway’s formal policies and
procedures require each timecard to be
certified by the employee and approved
by the employees’ respective supervisor
to ensure the accuracy of the time
reported, and to ensure any personal,
vacation, sick, or overtime was
properly included and reported.

During our sample testing over 40
timecards, we noted two (5%) timecards
were not approved by the respective
employee’s supervisor/manager in a
timely manner.  (Finding 2, pages
10-11)

We recommended the Tollway review its
current procedures for reviewing
timecards and make any necessary
changes to ensure timecards are
properly approved in accordance with
its formal policies and procedures.

Tollway management concurred with the
recommendation.

OTHER FINDINGS

The remaining findings are reportedly
being given attention by the Authority.
We will review the Authority’s progress
towards the implementation of our
recommendations in our next financial
audit and compliance examination.

AUDITOR’S OPINION

The auditors stated the financial
statements of the Authority as of and
for the year ended December 31, 2022,
are fairly stated in all material
respects.

ACCOUNTANT’S OPINION

The accountants conducted a compliance
examination of the Authority for the
two years ended December 31, 2022, as
required by the Illinois State Auditing
Act.  The accountants stated the
Authority complied, in all material
respects, with the specified
requirements.

This compliance examination was
conducted by CliftonLarsonAllen 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:TLK