REPORT DIGEST

POLLUTION CONTROL BOARD

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2022

Release Date:  July 20, 2023

FINDINGS THIS AUDIT: 2

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

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

SYNOPSIS

• (22-1) The Board failed to maintain
adequate internal controls over
personal services.


FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

INADEQUATE CONTROLS OVER PERSONAL
SERVICES

The Illinois Pollution Control Board
(Board) failed to maintain adequate
internal controls over personal
services.

During testing, auditors noted the
following:

• For two of three (67%) new employees
tested, the Board did not ensure
Employment Eligibility Verification
(I-9) Forms were completed timely. The
Forms I-9 were completed three and
eight days late.

• For two of two (100%) terminated
employees tested, the employees’ earned
vacation time balances in the
employees’ final pay were not correctly
rounded up to the next ½ hour,
resulting in an overpayment of $232 and
an underpayment of $29.

• For two of six (33%) employees
tested, three requests for 13 hours of
equivalent earned time and 24.50 hours
of overtime were not properly approved
by supervisors. These requests were
approved from one to 11 days after the
overtime was worked or the request was
submitted. In addition, for three of
six (50%) employees tested, seven
requests for 20.50 hours of equivalent
earned time and 36.50 hours of overtime
were submitted from one to seven days
after the overtime was worked.

• The figures reported on the Agency
Workforce Reports (Reports) filed
during the examination period did not
agree to the supporting documentation
provided. Discrepancies were noted on
the data and statistical percentages
reported for one of 16 (6%) employee
groups and one of 16 (6%) professionals
in the 2020 Reports.

• The Board did not ensure employee’s
deductions for federal income taxes
were accurately calculated. For four of
eight (50%) employees tested, federal
income taxes for three pay periods were
inaccurately withheld by $23. For
payroll processing, the Board uses the
Central Payroll System (System), which
did not use the proper federal tax
deduction rates effective for those pay
periods, and the Board did not identify
the withholding errors in its review
and approval of its payroll vouchers.
(Finding 1, pages 7 – 9)


We recommended the Board:

• Ensure Forms I-9 are timely
completed.
• Ensure unused vacation balances
included in the computation of
employees’ final pay is calculated in
accordance with the Administrative Code
(80 Ill. Admin. Code 303.250).
• Ensure documentation is maintained to
support overtime requests are timely
submitted and properly approved in
advance.
• Strengthen its controls over the
completion and review of the Agency
Workforce Reports to ensure the report
is accurate.
• Independently review its payroll
vouchers generated to ensure payroll
and related withholding taxes are
accurate.

The Board agreed and stated it has made
changes to ensure the recommendations
are implemented.

OTHER FINDING

The remaining finding pertains to
weaknesses over the Board’s voucher
processing function. We will review the
Board’s progress towards the
implementation of our recommendations
in our next State compliance
examination.

ACCOUNTANT’S OPINION

The accountants conducted a compliance
examination of the Commission for the
two years ended June 30, 2022, as
required by the Illinois State Auditing
Act. The accountants stated the Board
complied, in all material respects,
with the requirements described in the
report.

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

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

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