REPORT DIGEST

STATE POLICE MERIT BOARD

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2024

Release Date:  March 19, 2026

FINDINGS THIS AUDIT: 4

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

FINDINGS LAST AUDIT: 10

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

SYNOPSIS

• (24-01) The State Police Merit Board’s
(Board) internal controls over its voucher
processing function were not operating
effectively during the examination period.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

VOUCHER PROCESSING WEAKNESSES

The State Police Merit Board’s (Board)
internal controls over its voucher
processing function were not operating
effectively during the examination period.

Due to our ability to rely upon the
processing integrity of the Enterprise
Resource Planning System (ERP) operated by
the Department 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.
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 Enterprise
Resource Planning (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.

Our testing noted 6 of 140 (4%) attributes
were not properly entered into the ERP
System. Therefore, the Board’s internal
controls over voucher processing were not
operating effectively.

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
conducted an analysis of the Board’s
expenditures data for Fiscal Years 2023 and
2024 and noted 2 of 35 (6%) vouchers tested
were not assigned the correct detail object
code. (Finding 1, pages 10-12). This
finding has been reported since 2018.

We recommended the Board design and
maintain internal controls to provide
assurance its data entry of key attributes
into ERP is complete and accurate.

The Board agreed and accepted all
recommendations.

OTHER FINDINGS

The remaining findings pertain to
inadequate controls over personal services,
inadequate controls over travel, and
noncompliance with the State Police Act.
We will review the Board’s progress towards
the implementation of our recommendations
in our next 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 Finding 2024-001.  Except
for the noncompliance described in this
finding, the accountants stated the Board
complied, in all material respects, with
the requirements described in the report.

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

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:EJJ