REPORT DIGEST

ENVIRONMENTAL PROTECTION TRUST FUND
COMMISSION

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2024

Release Date:  July 17, 2025

FINDINGS THIS AUDIT: 1

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

FINDINGS LAST AUDIT: 2

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

• (24-1) The Commission did not have
adequate controls over the administration of
its accounts receivable.

FINDING, CONCLUSIONS, AND RECOMMENDATION

INADEQUATE CONTROLS OVER ACCOUNTS RECEIVABLE

The Commission did not have adequate
controls over the administration of its
accounts receivable.

We noted 40 of 40 (100%) accounts receivable
tested, totaling $3,272,322, were over one
year past due and had not been referred to
the Comptroller’s Offset System, Department
of Revenue’s Debt Collection Bureau, or the
Attorney General as of June 30, 2024.
(Finding 1, pages 8-9).  This finding has
been reported since 2010.

We recommended the Commission pursue all
reasonable and appropriate procedures to
collect outstanding debts as required by
State laws and regulations.

The Commission accepted the recommendation.

ACCOUNTANT’S OPINION

The accountants conducted a State compliance
examination of the Commission for the two
years ended June 30, 2024, as required by
the Illinois State Auditing Act.  The
accountants stated the Commission complied,
in all material respects, with the
requirements described in the report.

This State compliance examination was
conducted by Roth & Company LLP.

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

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