FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS
INADEQUATE CONTROLS OVER PROPERTY/EQUIPMENT
The Center did not maintain adequate controls over its property and equipment.
Audit tests showed 12 items stolen, six items not recorded on Center records, three of 80
items tested not in locations recorded in property records, and one item deleted from
property records that had no documentation.
In fiscal year 2000, while property was being moved between two buildings, nine items
were stolen. These items consisted of a radio transmitter and various Center furniture
items such as privacy screens, cabinets, chairs, and stereo equipment. The original cost
of these items was $2,534. In addition, two microwave ovens with a value of about $250
were stolen from a delivery to a new building. In fiscal year 2001, a data ID image
printer with an original cost of $5,495 was stolen from an office.
In addition to the items noted above, five picnic tables were not recorded on Center
records, and three items were not in locations recorded in property records. Also, the
Center was unable to provide documentation for a forklift that was retired. (Finding 1,
page 8) This finding has been repeated since 1997.
We recommended the Center ensure assets are properly safeguarded and that property
records are updated. Center officials accepted the recommendations and stated all
equipment identified by the audit has been located and properly coded. The Center’s
response also stated that with regards to the theft of property, the Center properly
reported the incidents and investigated fully the circumstance and has issued reminders to
all staff regarding safeguarding State Property. (See Digest Footnote for prior Center
responses.)
AUDITORS’ OPINION
We conducted a compliance audit of the Center as required by the Illinois State
Auditing Act. We also performed certain agreed upon procedures with respect to the
accounting records of the Center to assist our financial audit of the entire Department.
Financial statements for the Department will be presented in that report.
____________________________________
WILLIAM G. HOLLAND, Auditor General
WGH:KMC:ak
SPECIAL ASSISTANT AUDITORS
Our special assistant auditors were Wolf & Company, LLP.
DIGEST FOOTNOTES
INADEQUATE CONTROLS OVER PROPERTY/EQUIPMENT – Previous Center
Responses
1999: "Accepted. As of June 30, 1999, the Center had almost 12,000
equipment items with a recorded value of almost $8.5 million. These items are in over 100
locations, in over 20 buildings on the 200 acre campus. The Center uses the annual
inventory to identify any previously undetected errors in data entry, as well as to
correct locations, as needed."
"With regards to the theft of refrigerators, the Center properly reported the
incident, as indicated in the finding, and has changed procedures to ensure that all such
items are removed from buildings undergoing remodeling. All staff involved in the
acquisition of vehicles have been reminded of the importance of handling transactions in
an expeditious manner. In addition, the Department is to convert to a single property
system during Fiscal Year 2000, which will facilitate the Center’s control over
property and equipment."
1997: "Accepted. The Facility [Center] will provide increased emphasis on the
responsibility of the staff to properly document movement of State equipment. Alternate
record keeping systems will be evaluated and the feasibility of a second, informal,
semi-annual inventory will be studied. Specialty items such as computers and radio
equipment will be more closely monitored. The return of the Property Control staff from
medical leave to full duties should facilitate improvement."
