REPORT DIGEST

FINANCIAL AND COMPLIANCE AUDIT
(In accordance with the Single Audit Act Amendments of 1996 and OMB Circular A-133)
For the Two Years Ended:
June 30, 1998

Summary of Findings:

Release Date:
February 24, 1999

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
Attn: Records Manager
Iles Park Plaza
740 E. Ash Street
Springfield, IL 62703
(217) 782-6046 or TDD (217) 524-4646

This Report Digest is also available on
the worldwide web at
http://www.state.il.us/auditor

SYNOPSIS

• The Agency did not perform a complete annual physical inventory of all its property and equipment as required by the State Property Control Act, which could lead to loss of State property. This finding has been repeated since 1990.

{Expenditures and Activity Measures are summarized on the reverse page.}

FY 1998

FY 1997

• Total Expenditures (All Funds)

Personal Services
% of Total Expenditures
Average No. of Employees

Other Payroll Costs (FICA, Retirement)
% of Total Expenditures

Contractual Services
% of Total Expenditures

Panel of Attorneys
% of Total Expenditures

All Other Operations Items
% of Total Expenditures

• Cost of Property and Equipment

$9,660,765

$6,304,747
65.26%
147

$1,136,456
11.76%

$1,778,603
18.41%

$-0-
0%

$440,959
4.57%

$1,548,348

$9,142,306

$5,440,171
59.51%
123

$903,304
9.88%

$2,349,666
25.70%

$-0-
0%

$449,165
4.91%

$1,635,383

$7,466,673

$5,228,521
70.02%
117

$886,213
11.87%

$777,723
10.42%

$243,923
3.27%

$330,293
4.42%

$1,546,019

FY 1998

FY 1997

• Caseload Activity

• Briefs Filed:

Original Briefs
Anders Briefs
Death Penalty Briefs
Motions to Withdraw or Dismiss Allowed
Summary Motions Filed

Total

11,736



1,426
316
10
444
97

2,293

11,664



1,736
329
15
523
123

2,726

11,875



1,128
254
12
437
123

1,954

Failure to perform annual inventory of all equipment

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

DEFICIENCY IN EQUIPMENT RECORDS

The Agency did not perform a complete annual physical inventory of all its property and equipment as required by the State Property Control Act (30 ILCS 605) which could lead to loss of State property.

Without maintaining an accurate inventory of all its property and equipment, the Agency is not in a position to exercise adequate control over its equipment to prevent its loss from abuse or misappropriation. In addition, the Agency did not maintain an accurate listing of its property and equipment with a value between $100 and $500. The value of this category of equipment, per the Agency's records, exceeds $300,000. The total value of the Agency's inventory is $1,548,348.

The Agency is not allocating sufficient resources to this area of its operations and reporting requirements. (Finding 1, page 17) The finding has been repeated since 1990.

The Agency concurred with the finding stating that it will perform a complete equipment inventory as required by the State Property Control Act during March of each fiscal year. They also stated a report of equipment valued in excess of $500 will be filed with the Department of Central Management Services property control by the required due date, and equipment valued between $100 and $500 will also be inventoried at that time. (For previous Agency responses , see Digest footnote 1.)

AUDITORS' OPINION

Our auditors state the June 30, 1998 financial statements of the Office of the State Appellate Defender are fairly presented.

_____________________________________
WILLIAM G. HOLLAND, Auditor General

WGH:TEE:pp

SPECIAL ASSISTANT AUDITORS

Velma Butler & Company, Ltd. were our special assistant auditors for this audit.

DIGEST FOOTNOTES

#1: DEFICIENCY IN EQUIPMENT RECORDS - Previous Agency Responses

1996: The Agency is in the process of completing an Agency wide inventory

1994: With the hiring of additional fiscal staff in fiscal year 1995, the Agency will be able to comply with the reporting requirements.

1992: The Agency is in the process of establishing a schedule for a complete annual inventory of all equipment. A perpetual dollar record of equipment transactions is maintained on the Agency computer which contains the following, (but not limited to) the description, purchase date, voucher number, cost, serial number, location code, etc.

1990: The Agency will perform a complete inventory of all equipment by
location annually.