STATE POLICE MERIT BOARD
For the Two Years Ended June 30, 2010
Summary of Findings:
Total this audit: 1
Total last audit: 3
Repeated from last audit: 1
Release Date: December 16, 2010
State of Illinois, Office of the Auditor General
WILLIAM G. HOLLAND, AUDITOR GENERAL
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• The State Police Merit Board did not exercise adequate controls over voucher processing.
FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS
VOUCHER PROCESSING WEAKNESSES
The State Police Merit Board (Board) did not exercise adequate controls over voucher processing. We noted the following:
• Twenty of 130 (15%) vouchers tested, totaling $30,617, were approved for payment from two to 86 days late.
• Two of 130 (1.5%) vouchers tested, totaling $9,442, were not coded with the proper detail object code.
• Four of 130 (3%) vouchers tested, totaling $14,121, accrued an interest payment of $373 which was not paid by the Board. (Finding 1, pages 9-10)
We recommended the Board comply with the Illinois Administrative Code, SAMS Procedures and the State Prompt Payment Act. We also recommended the Board implement controls to ensure vouchers are approved timely and paid within the required time frame, include interest, and ensure all vouchers contain complete and accurate information.
Board personnel stated they will be more diligent in filing appropriate documentation in a timely manner.
WILLIAM G. HOLLAND
This examination was performed by the Office of the Auditor General’s staff.