REPORT DIGEST

ILLINOIS EMERGENCY MANAGEMENT AGENCY

FINANCIAL AND COMPLIANCE AUDIT

For the Two Years Ended:

June 30, 2001

Summary of Findings:

Total this audit 1
Total last audit 4
Repeated from last audit 1

Release Date:
April 18, 2002

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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

 

 

 
  • Employee performance evaluations were not completed in a timely manner.

 

 

 

 

 

 

 

 

 

 

 

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

 

ILLINOIS EMERGENCY MANAGEMENT AGENCY
FINANCIAL AND COMPLIANCE AUDIT
For The Two Years Ended June 30, 2001
EXPENDITURE STATISTIC

FY 2001

FY 2000

FY 1999

Total Expenditures (All Funds)

$36,561,377

$31,598,138

$51,235,734
OPERATIONS TOTAL
% of Total Expenditures

$9,023,713
24.7%

$8,615,570
27.3%

$6,219,210
12.1%
Personal Services
% of Operations Expenditures
Average No. of Full-time Employees

$3,043,595
33.7%
72

$2,989,171
34.7%
75

$2,762,769
44.4%
71
Other Payroll Costs (FICA, Retirement)
% of Operations Expenditures

$704,803
7.8%

$680,765
7.9%

$625,112
10%
Contractual Services
% of Operations Expenditures

$356,001
4.0%

$360,852
4.2%

$352,313
5.7%
All Other Operations Items
% of Operations Expenditures

$4,919,314
54.5%

$4,584,782
53.2%

$2,479,016
39.9%
AWARDS AND GRANTS TOTAL
% of Total Expenditures

$25,519,721
69.8%

$22,891,347
72.4%

$45,016,524
87.9%
NON-APPROPRIATED FUNDS
% of Total Expenditures

$2,017,943
5.5%

$91,221
.3%

$0
0%
Cost of Property and Equipment

$3,075,000

$2,702,000

$2,664,000
SELECTED ACTIVITY MEASURES

FY 2001*

FY 2000

FY 1999
Railroad Incidents (derailments, accidents, etc.)

250

111

240
Acquisitions (real property)

75

105

200
Public Assistance Grants to Local Government

1,400

450

625
Search and Rescue Missions Conducted
* Estimated

80

39

60
AGENCY DIRECTOR

During Audit Period: Michael Chamness
Currently: Michael Chamness
 

 

 

 

 

 

 

Evaluations were 15 days to one year late

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

NEED TO COMPLETE EMPLOYEE PERFORMANCE EVALUATIONS ON A TIMELY BASIS

The Agency did not perform employee performance evaluations on a timely basis. During our testing, we noted 5 of 25 (20%) employee performance evaluations were performed 15 days to one year late. The Agency is required by the Illinois Administrative Code to perform an employee evaluation not less than annually. (Finding Code 1, page 10) This finding has been repeated since 1997.

We recommended the Agency comply with the Illinois Administrative Code and ensure all evaluations are completed annually. (For previous Agency responses see Digest Footnote.)

Agency officials concurred stating that management recognizes the importance of completing the evaluations and will strive to ensure that the evaluations are completed timely.

AUDITORS’ OPINION

Our auditors stated the financial statements for the Illinois Emergency Management Agency as of and for the years ended June 30, 2001 and 2000 are fairly presented in all material respects.

WILLIAM G. HOLLAND, Auditor General

WGH:TLD:pp

SPECIAL ASSISTANT AUDITORS
BKD, LLP were our special assistant auditors for this audit.

DIGEST FOOTNOTE
NEED FOR EMPLOYEE PERFORMANCE EVALUATIONS TO BE PERFORMED TIMELY – PREVIOUS AGENCY RESPONSES

1999: We concur. Toward the end of the audit period, Agency management implemented new policies and procedures designed to ensure employee evaluations are conducted in a timely manner.
1997: We agree. All evaluations will be completed on a timely basis. The Personnel Officer will develop a procedure to insure that managers complete evaluations timely.