REPORT DIGEST

STATE POLICE MERIT BOARD

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED: JUNE 30, 2012



Release Date:   December 20, 2012


Summary of Findings:
Total this audit: 2
Total last audit:  1
Repeated from last audit: 1

State of Illinois, Office of the Auditor General
WILLIAM G. HOLLAND, AUDITOR GENERAL

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SYNOPSIS

• 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:

• Nine of 118 (8%) vouchers tested, totaling $$5,832,
accrued a required interest payment of $72 which was not
paid by the Board.

• Seven of 118 (6%) vouchers tested, totaling, $1,683,
were approved for payment from one to 51 days late.

• Seven of 118 (6%) vouchers tested, totaling $4,043,
were not coded with the proper detail object code.

• Two of 118 (2%) vouchers tested, totaling $1,235,
included invoices that were not date stamped; therefore,
we could not determine if approved timely.

• Two of 118 (2%) vouchers tested, totaling $2,084,
contained prepayment for internet and cable services.
(Finding 1, pages 8-11)

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.  Lastly, we recommended the Board
only make payment for services rendered unless otherwise
stipulated in a contract.

Board personnel stated they partially agree with the
finding and provided various reasons they feel the
departures from State law, rule and regulation were
justified.

In an auditor comment, we reiterated it is the Board’s
responsibility to ensure all State laws, rules and
regulations are followed.

OTHER FINDING

The remaining finding pertains to failure to comply with
the Identity Protection Act.  We will follow up on these
findings during our next examination of the State Police
Merit Board.

AUDITOR’S OPINION

We conducted a compliance examination of the Board as
required by the Illinois State Auditing Act.  The Board
has not funds that require an audit leading to an
opinion of financial statements.

WILLIAM G. HOLLAND
Auditor General

WGH:JSC:rt

AUDITORS ASSIGNED:
This examination was performed by the Office of the
Auditor General’s staff.