REPORT DIGEST

 

OFFICE OF THE ARCHITECT OF THE CAPITOL

 

COMPLIANCE EXAMINATION

For the Two Years Ended:

June 30, 2005

 

Summary of Findings:

 

Total this report                        1

Total last report                        1

Repeated from last report         0

 

 

Release Date:

 February 14, 2006

 

 

 

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

Iles Park Plaza

740 E. Ash Street

Springfield, IL 62703

(217) 782-6046 or TTY (888) 261-2887

 

This Report Digest is also available on

the worldwide web at

http://www.state.il.us/auditor

 

 

 

 

 

 

 

 

 

 

INTRODUCTION

 

      On February 1, 2004, the Office of the Architect of the Capitol (Office) replaced the Legislative Space Needs Commission (LSNC) pursuant to Public Act 93-0632.  The scope of our examination included both the Office and LSNC for the two years ended June 30, 2005.

 

 

SYNOPSIS

 

·        The Office did not exercise adequate control over voucher processing. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

{Expenditures and activity measures are summarized on the reverse page.}

 

 

 

OFFICE OF THE ARCHITECT OF THE CAPITOL

COMPLIANCE EXAMINATION

For The Two Years Ended June 30, 2005

 

EXPENDITURE STATISTICS

FY 2005

FY 2004

FY 2003

·     Total Expenditures (All Funds)...................

 

$461,745

$1,597,119

$505,056

       OPERATIONS TOTAL...........................

         % of Total Expenditures.........................

 

$378,019

81.9%

$419,145

26.2%

$382,780

75.8%

         Personal Services...................................

            % of Operations Expenditures...........

            Average No. of Employees...............

            Average Employee Salary.................

$276,057

73%

4.5

$61,346

$260,267

62.1%

4.5

$57,837

$247,528

64.6%

4.5

$55,006

         Other Payroll Costs (FICA, Retirement)..

            % of Operations Expenditures...........

$75,736

20%

$53,642

12.8%

$53,537

14%

         Contractual Services...............................

            % of Operations Expenditures...........

$9,089

2.4%

$82,662

19.7%

$63,480

16.6%

         All Other Operations Items.....................

           % of Operations Expenditures.....................

 

$17,137

4.6%

$22,574

5.4%

$18,235

4.8%

       STATE CAPITOL REHABILITATION TOTAL...........................................

         % of Total Expenditures..................................

 

$83,726

18.1%

 

$1,177,974

73.8%

 

$122,276

24.2%

·     Cost of Property and Equipment.................

$211,261

$210,696

$264,672

 

 

AGENCY DIRECTOR

     During Examination Period:  Mal Hildebrand

     Currently:  Dean McGeath, Acting Director

 

 

 

 

 

 

 

 

Vouchers were approved

7 to 111 days late

 


Required interest of $588 was not paid

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

 

VOUCHER PROCESSING WEAKNESSES

 

      The Office did not exercise adequate control over voucher processing. 

 

·         Eleven of 75 (15%) vouchers tested, totaling $64,101, were approved for payment from 7 to 111 days late. 

 

·         The Office did not pay the required interest of $588 on 2 of 75 (3%) vouchers tested. 

 

      Office management stated that the late approvals were due to billings which require inspection of the goods or services received before payment, a delay in receiving appropriation information from the Comptroller at the beginning of each fiscal year, and oversight.   The interest owed was on construction vouchers which were processed after Office personnel inspected the work.

 

      We recommended the Office comply with the Illinois Administrative Code and State Prompt Payment Act and implement controls to ensure vouchers are approved or denied within the required time frame.  We further recommended the Office document requests for additional information from vendors and the date such information is received.  In addition, we recommended Office officials strengthen controls over procedures to identify all vouchers not paid within 60 days to ensure the proper amount of interest is paid.

 

      Office management agreed with the finding and stated a more concerted effort, supplemented by proper documentation, will be undertaken to alleviate this matter.

 

 

         AUDITORS’ OPINION

 

      We conducted a compliance examination of the Office as required by the Illinois State Auditing Act.   We have not audited any financial statements of the Office for the purpose of expressing an opinion because the Office does not, nor is it required to, prepare financial statements.

 

 

 

____________________________________

WILLIAM G. HOLLAND, Auditor General

                                                  

 

WGH:LKW:pp

 

 

              AUDITORS ASSIGNED

 

      This examination was performed by staff of the Office of the Auditor General.