REPORT DIGEST

STATE UNIVERSITIES CIVIL SERVICE SYSTEM

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2025

Release Date:  August 13, 2026

FINDINGS THIS AUDIT: 3

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

FINDINGS LAST AUDIT: 2

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 State Universities Civil
Service System’s (System) internal
controls over its voucher processing
function were not operating effectively
during the examination period.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

VOUCHER PROCESSING INTERNAL CONTROLS NOT
OPERATING EFFECTIVELY

The State Universities Civil Service
System’s (System) internal controls over
its voucher 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 (ERP) System operated by
the Department of Innovation and
Technology (DoIT), we were able to limit
our voucher testing at the System to
determine whether certain key attributes
were properly entered by the System’s
staff into the ERP System. In order to
determine the operating effectiveness of
the System’s internal controls related to
voucher processing and subsequent payment
of interest, we selected a sample of key
attributes (attributes) to determine if
the attributes were properly entered into
the State’s ERP System based on supporting
documentation. The attributes tested were
1) vendor information, 2) expenditure
amount, 3) object(s) of expenditure, and
4) the later of the receipt date of the
proper bill or the receipt date of the
goods and/or services.

Our testing noted seven of 160 (4%)
attributes were not properly entered into
the ERP System. Specifically, the System
did not enter the later of the receipt
date of the proper bill or the receipt of
goods and/or services into the ERP System
correctly for seven of 40 (18%) vouchers
tested, totaling $33,109. Therefore, the
System’s internal controls over voucher
processing were not operating effectively

Even given the limitations noted above, we
conducted an analysis of the System’s
expenditures data for Fiscal Years 2024
and 2025 and noted the following:

• The System did not timely approve 3 of
490 (1%) vouchers, totaling $10,567,
processed during the examination period.
We noted these vouchers were approved
between 36 and 51 days after receipt of a
proper bill or other obligating document.

• For 1 of 40 (3%) vouchers selected for
testing, totaling $255, the payment
included sales tax in the amount of $15.
(Finding 1, Pages 10-12).

We recommended the System design and
maintain internal controls to provide
assurance its data entry of key attributes
into the ERP System is complete and
accurate. In addition, we recommend the
System timely approve proper bills and
obligations due within 30 days of receipt.
Finally, we recommended the System ensure
sales tax is not paid on purchases.

The System agreed with the finding.

OTHER FINDINGS

The remaining findings pertain to system
security and cybersecurity programs and
practices.  We will review the System’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 System 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 and 2025-002. Except for the
noncompliance described in these findings,
the accountants stated the System
complied, in all material respects, with
the requirements described in the report.

This State compliance examination was
conducted by the Office of the Auditor
General’s staff.

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:AXG