REPORT DIGEST

ILLINOIS COMMERCE COMMISSION

LIMITED SCOPE COMPLIANCE EXAMINATION - WIRELESS
EMERGENCY TELEPHONE SAFETY ACT
For the One Year Ended: June 30, 2012


Release Date:   June 19, 2013

Summary of Findings:
Total this audit: 1
Total last audit:  0
Repeated from last audit: 0

State of Illinois, Office of the Auditor General
WILLIAM G. HOLLAND, 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 Illinois Commerce Commission’s compliance with the
Wireless Emergency Telephone Safety Act (Act) (50 ILCS
751/1 et seq.). The Commission’s activities conducted
under the Act are recorded in two funds. The Wireless
Service Emergency (612) Fund is used for grants to
emergency telephone system boards, qualified government
entities, or Department of State Police for Wireless
9-1-1 or E9-1-1. The Wireless Carrier Reimbursement
(613) Fund is used for the reimbursement of wireless
carriers and administrative costs. During Fiscal Year
2012, the 613 Fund was also used for a transfer of
excess funds to the Commission’s Public Utility Fund.

SYNOPSIS

• The Commission did not timely detect and correct a
receipt recording error or ensure accurate annual
reporting of receipts.

FINDING, CONCLUSION, AND RECOMMENDATION

UNTIMELY DETECTION AND CORRECTION OF RECEIPT RECORDING
ERROR

The Illinois Commerce Commission (Commission) did not
timely detect and correct a receipt recording error or
ensure accurate annual reporting of receipts.

Commission staff did not timely detect $473,722 recorded
in the wrong fund due to Comptroller error. This error
was not identified and corrected by Commission staff
until approximately 3 months after the error occurred.

As a result, the Commission’s annual accounting of
receipts filed with the Office of the Auditor General
misstated Fiscal Year 2012 receipts in two funds.

We recommended the Commission ensure reconciliations of
monthly revenue status reports are performed timely and
the Comptroller is notified of any errors detected
within 30 days. We also recommended the Commission
ensure the annual accounting of receipts and
disbursements is accurately reported.

Commission management agreed with our recommendation and
stated reconciliations will be completed before
preparing the annual accounting. Management also noted
the error had no impact on distributions.

AUDITORS’ OPINION

We conducted a limited scope compliance examination of
the Illinois Commerce Commission’s Wireless Service
Emergency Fund and Wireless Carrier Reimbursement Fund
as required by the Wireless Emergency Telephone Safety
Act. Examination results for the entire Commission will
be presented in the Commission's compliance examination
report for the two years ended June 30, 2013. The
Commission has no funds that require an audit leading to
an opinion on financial statements.

WILLIAM G. HOLLAND
Auditor General

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AUDITORS ASSIGNED

This examination was conducted by the staff of the
Office of the Auditor General.