REPORT DIGEST STATEWIDE 9-1-1 FUND AND WIRELESS CARRIER REIMBURSEMENT FUND LIMITED SCOPE COMPLIANCE EXAMINATION FOR THE SIX MONTHS ENDED JUNE 30, 2016 Release Date: August 1, 2017 FINDINGS THIS AUDIT: 1 CATEGORY: NEW -- REPEAT -- TOTAL Category 1: 0 -- 0 -- 0 Category 2: 1 -- 0 -- 1 Category 3: 0 -- 0 -- 0 TOTAL: 1 -- 0 -- 1 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 We conducted a limited scope compliance examination of the Statewide 9-1-1 Fund and Wireless Carrier Reimbursement Fund in accordance with the Emergency Telephone System Act (Act) (50 ILCS 750 et seq.). The activities conducted under the Act are recorded in two funds. The Statewide 9-1-1 Fund (Fund 612) is used for surcharges assessed under the Act and grants to emergency telephone system boards and qualified entities. The Wireless Carrier Reimbursement Fund (Fund 613) is used for the reimbursement of wireless carriers and administrative costs. Effective January 1, 2016, the Act (50 ILCS 750/75) transferred all rights, functions, powers, and duties of the Illinois Commerce Commission as set forth in the Wireless Emergency Telephone Safety Act (50 ILCS 751) to the Illinois Department of State Police. SYNOPSIS • (16-01) The Department of State Police did not have adequate controls over cash receipts reconciliations. FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS INADEQUATE CONTROLS OVER MONTHLY RECONCILIATIONS The Department of State Police (Department) did not have adequate controls over cash receipt reconciliations. During testing, we noted the Department did not timely perform reconciliations between the Office of the State Comptroller’s Monthly Revenue Status Report (SB04) and the Department’s receipt records for the Wireless Carrier Reimbursement Fund (Fund 613). (Finding 1, page 11) We recommended the Department implement controls to ensure cash receipt reconciliations are performed and reviewed in a timely manner, in accordance with SAMS. Department management concurred with the finding and recommendation and stated they have worked with the Public Safety Shared Services Center to put in place the necessary policies for reconciling activity in the Fund 613. ACCOUNTANT’S OPINION The accountants conducted a limited scope compliance examination of the Statewide 9-1-1 Fund and Wireless Carrier Reimbursement Fund for the six months ended June 30, 2016, as required by the Emergency Telephone System Act (50 ILCS 750/50) and the Illinois State Auditing Act. The accountants stated the Illinois Commerce Commission and Department of State Police complied, in all material respects, with the requirements described in the report. This limited scope compliance examination was conducted by West & Company, LLC. 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:SW