REPORT DIGEST

ILLINOIS DEPARTMENT OF PUBLIC HEALTH

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2025

Release Date:  July 23, 2026

FINDINGS THIS AUDIT: 40

CATEGORY:  NEW -- REPEAT – TOTAL
Category 1:  1 -- 6 -- 7
Category 2:  5 -- 28 -- 33
Category 3:  0 -- 0 -- 0
TOTAL:  6 -- 34 -- 40

FINDINGS LAST AUDIT: 39

State of Illinois, Office of the Auditor
General
CHRISTOPHER B. MEISTER, AUDITOR GENERAL

To obtain a copy of the Report contact:
Office of the Auditor General, 400 West
Monroe, Suite 306, Springfield, IL
62704-9849
(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

• (25-01) The Illinois Department of
Public Health (Department) did not
exercise adequate internal controls over
State vehicles.

• (25-11) The Department did not exercise
adequate controls over the approval and
reporting of overtime to ensure employees’
overtime requests were properly approved
and overtime worked details were timely
reported.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROLS OVER THE
ADMINISTRATION OF STATE VEHICLES

The Illinois Department of Public Health
(Department) did not exercise adequate
internal controls over State vehicles.

The Department’s fleet consisted of 104
vehicles at June 30, 2024 and 127 at June
30, 2025. Of those vehicles, 60 were
personally assigned to employees during
Fiscal Year 2024 and 71 in Fiscal Year
2025.

Following are some of the more significant
issues we noted:

• The Department did not ensure its
vehicles were properly maintained during
the engagement period. The auditors
reviewed the maintenance records for 30
vehicles and noted:

-- Seven (23%) vehicles tested received
oil changes 136 to 8,361 miles past the
allowed oil change interval. Additionally,
five (17%) vehicles tested had inadequate
documentation; therefore, we were not able
to determine whether these vehicles had
oil changes within the allowed interval.

-- One (3%) vehicle tested did not receive
a tire rotation, as required.
Additionally, five (17%) vehicles had tire
rotations past the allowed interval.
Further, five vehicles (17%) had
inadequate documentation; therefore, we
were not able to determine whether these
vehicles had tire rotations within the
allowed interval.

-- Six (20%) vehicles tested did not
undergo an annual inspection during the
engagement period.

-- The Department was not able to provide
the maintenance records for ten (33%)
vehicles tested; as such, we were not able
to determine whether these vehicles were
properly maintained.

• The Department did not exercise adequate
control over the personal use of State
vehicles. As part of our testing, we
requested the Department provide the
population of its employees who are
allowed the personal use of State
vehicles. In response to the request, the
Department provided such population;
however, there was an employee who did not
report State vehicle usage to the
Department’s Payroll Division during
Fiscal Years 2024 and 2025. Due to this
deficiency, we were unable to conclude the
Department’s records were sufficiently
precise and detailed under the Attestation
Standards promulgated by the American
Institute of Certified Public Accountants
(AT-C § 205.36) to test the Department’s
controls over monitoring and reporting of
employee fringe benefits.

Even given the population limitation noted
above, we performed our testing. During
our testing, we noted:

-- Fifty-six of 56 (100%) monthly vehicle
logs and vehicle use certification forms
tested were not reconciled for the
determination of the fringe benefit value
submitted for tax purposes. The Department
only used the commuting days reflected in
the certification forms to report fringe
benefits. In addition, 20 of 56 (36%)
monthly vehicle logs and vehicle use
certification forms tested differed as to
the number of commuting days the State
vehicle was used, resulting in the net
overstatement of reported fringe benefit
payments for tax purposes totaling $234 in
Fiscal Year 2024 and $225 in Fiscal Year
2025.

• The Department did not exercise adequate
control over the required annual
certifications of licensure and automobile
liability coverage form (certification
form). We noted the following:

-- Fourteen of 40 (35%) employees tested
did not submit the certification forms
during the engagement period.

-- Two of 40 (5%) employees tested
submitted the certification forms 49 and
56 days late.

-- One of 40 (3%) employees tested did not
sign the certification form.

• The Department did not timely and
properly report vehicle assignment to
DCMS. The Department submitted the Fiscal
Year 2024 Individually Assigned Vehicle
(IAV) Report 427 days late.

• The Department did not properly and
timely submit accident reports. We noted
the following:

-- Two of five (40%) Illinois Motorist
Report forms (Form SR-1) tested were not
properly signed by the employees.

-- Two of five (40%) Form SR-1s tested
were not timely filed with the DCMS. The
Form SR-1s were submitted 2 and 156 days
late. (Finding 1, pages 14-18)  This
finding has been reported since 2007.

We recommended the Department:

• Enforce vehicle maintenance schedules to
ensure vehicle safety, to reduce future
year expenditures for repairs, and to
extend the useful lives of vehicles.

• Enforce controls to ensure proper
reporting of fringe benefits and
documentation related to the personal use
of State vehicles.

• Review and enforce procedures over the
timely filing of the required annual
certifications of license and liability
insurance.

• Remind staff of reporting requirements
and develop a monitoring process to ensure
all employee vehicle assignment changes
and accidents, as well as the required
annual report on Individually Assigned
Vehicles, are properly completed and
submitted to DCMS by the established due
date.

The Department agreed with the finding and
recommendation.

INADEQUATE CONTROLS OVER APPROVAL AND
REPORTING OF OVERTIME

The Department did not exercise adequate
controls over the approval and reporting
of overtime to ensure employees’ overtime
requests were properly approved and
overtime worked details were timely
reported.

The Department paid $7,547,133 for 99,019
hours of overtime during Fiscal Year 2025
and $6,840,556 for 94,099 hours of
overtime in Fiscal Year 2024. We tested a
sample of 60 pay periods and 48 employees
who worked overtime during Fiscal
Years 2024 and 2025. The employees in our
sample incurred 443 hours of overtime
during the pay periods tested. Based on
our review of the overtime pre-approval
requests and overtime worked details, we
noted the following:

• Three of 48 (6%) employees tested worked
15 hours of overtime and did not enter the
details in the timekeeping system, eTime,
within the required submission dates. The
details were submitted and entered from
one to three days after the deadlines.


• For three of 48 (6%) employees tested,
overtime pre-approval requests totaling 14
hours were not timely submitted by
employees. These requests were submitted
from one to five days after the overtime
was worked.

• For seven of 48 (15%) employees tested,
overtime pre-approval requests totaling 31
hours were not pre-approved by the
supervisors. These requests were approved
from two to seven days after the overtime
was worked or the overtime was submitted,
whichever is later.

• Twenty-seven of 48 (56%) employees
tested had overtime pre-approval requests
that exceeded the allowed maximum hours.
These requests ranged from 20 to 90 hours.
(Finding 11, pages 47-48)  This finding
has been reported since 2011.

We recommended the Department ensure
overtime pre-approval requests are timely
submitted, properly approved in advance,
comply with allowable overtime limits, and
documentation of pre-approval is
maintained.

The Department agreed with this finding
and recommendation.

OTHER FINDINGS

The remaining findings are purportedly
being given attention by Department
personnel.  We will review the
Department’s progress towards the
implementation of our recommendations in
our next State compliance examination.

ACCOUNTANT’S OPINION

The accountants conducted a State
compliance examination of the Department
for the two years ended June 30, 2025, as
required by the Illinois State Auditing
Act.  The accountants qualified their
report on State compliance for Findings
2025-001 through 2025-007. Except for the
noncompliance described in these findings,
the accountants stated the Department
complied, in all material respects, with
the requirements described in the report.

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

COURTNEY DZIERWA
Deputy Auditor General

This report is transmitted in accordance
with Section 3-14 of the Illinois State
Auditing Act.

CHRISTOPHER B. MEISTER
Auditor General

CBM:sdw