REPORT DIGEST
ILLINOIS RACING BOARD

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2024

Release Date:  April 29, 2025

FINDINGS THIS AUDIT: 7

CATEGORY:  NEW -- REPEAT – TOTAL
Category 1:  1 -- 0 -- 1
Category 2:  0 -- 5 -- 5
Category 3:  0 -- 1 -- 1
TOTAL:  1 -- 6 -- 7

FINDINGS LAST AUDIT: 14

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, 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

• (24-01) The Illinois Racing Board’s
(Board) internal controls over its receipt
processing function were not operating
effectively during the examination period.

• (24-03) The Board did not maintain
adequate controls over performance
evaluations, timekeeping, and training.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

RECEIPT PROCESSING INTERNAL CONTROLS NOT
OPERATING EFFECTIVELY

The Illinois Racing Board’s (Board) internal
controls over its receipt processing
function were not operating effectively
during the examination period.

Due to our ability to rely upon the
processing integrity of the Enterprise
Resource Planning System (ERP) operated by
the Department of Innovation and Technology,
we were able to limit our receipt testing at
the Board to determine whether certain key
attributes (attributes) were properly
entered by the Board’s staff into the ERP.
In order to determine the operating
effectiveness of the Board’s internal
controls related to receipt processing, we
selected a sample of attributes to determine
if the attributes were properly entered into
ERP based on supporting documentation. The
attributes tested were (1) amount, (2) fund
being deposited into, (3) date of receipt,
(4) date deposited, and (5) SAMS Source
Code.

Our testing noted 28 of 140 (20%) attributes
were not properly entered into ERP.
Therefore, the Board’s internal controls
over receipts processing were not operating
effectively.

Even given the limitations noted above, we
conducted an analysis of the Board’s
receipts data for fiscal years 2023 and 2024
to determine compliance with the Act. We
noted the Board’s receipts data did not
document the date on which the payment was
received for 36 of 9,719 (0.4%) receipts. As
such, we were unable to determine if the
Board deposited the receipts timely.
(Finding 1, pages 10-11)

We recommended the Board design and maintain
internal controls to provide assurance its
data entry of attributes into ERP is
complete and accurate.

The Board accepted the recommendation.

INADEQUATE CONTROLS OVER PERSONAL SERVICES

The Illinois Racing Board’s (Board) did not
maintain adequate controls over performance
evaluations, timekeeping, and training.

• We tested twelve performance evaluations
for nine employees, noting:
–  Five (42%) performance evaluations were
not completed timely by the Board. The
employee evaluations were completed between
43 and 170 days late.
–  Two (17%) performance evaluations were
not completed.

• We tested training records for nine
employees noting:
–  Two (22%) employees failed to complete
the required sexual harassment prevention
training within 30 days of commencing
employment. One employee completed the
training 12 days late and the other failed
to complete the training.
–  One (11%) employee failed to complete the
required initial ethics training within 30
days of commencing employment.
–  Two (22%) employees failed to complete
the annual ethics and sexual harassment
training for one calendar year during the
examination period.
–  Two (22%) employees failed to complete
the Department of Innovation and Technology
(DoIT) annual cybersecurity training for one
calendar year during the examination period.

• We tested sixteen monthly timekeeping
reports for eight per diem employees’
Monthly Timekeeping Reports, noting:
–  One (6%) timekeeping report was not
timely provided to the employee for review.
The report was provided 30 days late.
–  Two (13%) timekeeping reports were
reviewed by the employees between eight and
11 days late.
–  Six (38%) timekeeping reports were not
signed by the employees’ supervisor.
–  Three (19%) timekeeping reports were not
reviewed by the employees’ supervisor within
14 days of submission. The timesheets were
reviewed between one and 13 days late.
(Finding 3, pages 14-16)

We recommended the Board strengthen its
internal controls to enforce its policies
concerning timely completion of employee
performance evaluations and mandatory
trainings, and monitoring and review of
employee’s time reporting to ensure time
reports are reviewed and approved timely.

The Board partially accepted the
recommendation.

OTHER FINDINGS

The remaining findings pertain to controls
over cybersecurity programs and practices,
controls over service providers, annual
reporting requirements, Board composition,
and controls over State vehicles.  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 State compliance
examination of the Board for the two years
ended June 30, 2024, as required by the
Illinois State Auditing Act.  The
accountants qualified their report on State
compliance for Finding 2024-001.  Except for
the noncompliance described in this finding,
the accountants stated the Board complied,
in all material respects, with the
requirements described in the report.

This State compliance examination was
conducted by West & Company, LLC.

COURTNEY DZIERWA
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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