REPORT DIGEST STATE BOARD OF ELECTIONS COMPLIANCE AUDIT For the Two Years Ended: Summary of Findings: Total this audit 1
Release Date: State of Illinois WILLIAM G. HOLLAND AUDITOR GENERAL To obtain a copy of the Report contact: (217)782-6046 or TDD (217) 524-4646 This Report Digest is also available on |
SYNOPSIS
{Expenditures and Activity Measures are summarized on the reverse page.} |
STATE BOARD OF ELECTIONS
COMPLIANCE AUDIT
For The Two Years Ended June 30, 1999
EXPENDITURE STATISTICS | FY 1999 |
FY 1998 |
FY 1997 |
$7,653,908 |
$5,709,909 |
$5,263,214 |
|
OPERATIONS TOTAL |
$4,334,390 |
$4,518,482 |
$3,923,865 |
Personal Services |
$2,625,951 |
$2,473,590 |
$2,435,896 |
Other Payroll Costs (FICA, Retirement) |
$548,321 |
$436,066 |
$393,481 |
Contractual Services |
$646,149 |
$517,720 |
$454,089 |
All Other Operations Items |
$513,969 |
$1,091,106 |
$640,399 |
GRANTS TOTAL % of Total Expenditures |
$3,319,518 43% |
$1,191,427 21% |
$1,339,349 25% |
$1,856,183 |
$1,754,156 |
$1,657,718 |
SELECTED ACTIVITY MEASURES |
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CANDIDATE FILINGS AND OBJECTIONS |
NOVEMBER 1998 GENERAL |
MARCH 1998 PRIMARY |
Nonwinners Withdrawals Removed (objection sustained) State Central Committeemen and Women Elected Nominated Total Resolutions to fill vacancies, nominations, or new party petitions Withdrawals Removed (objection sustained) Total |
448 86 5 44 583 |
346 359 52 40 448 1,245 |
Objections |
Objections |
|
58 filed |
188 filed |
BOARD DIRECTOR(S) |
During Audit Period: Dr. Ronald D. Michaelson |
Problems in controlling property and equipment |
FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS DEFICIENCIES IN EQUIPMENT RECORDS Property records do not include an accurate dollar accounting of equipment at the Board. During our testing we noted several obsolete items. We also tested items physically located at the Agency and attempted to trace these items to the Agencys property records. The property records have not been updated or submitted to the Department of Central Management Services in several years so this could not be done. All items of an equipment nature with a value of $500 or more and all firearms, cameras, calculators, antiques and other items subject to theft (regardless of cost) must be placed on a special inventory listing with the Department of Central Management Services. At June 30, 1999, the Board reported a property and equipment balance of $1,856,183. (Finding 1, page 8) This finding has been repeated since 1987. We recommended the Board perform a complete inventory of equipment at least annually and maintain a perpetual dollar record of equipment transactions. The Board responded that before the audit began, it employed outside help to begin a program to correct deficiencies in equipment records. According to the Board, this update was very close to completion, as all equipment had been tagged and entered into an agency computerized inventory program. Reconciliation of this data with vouchers was in the final stages and should be completed by the end of February, 2000. The Board stated that in its FY 2001 budget, it requested a new position in the fiscal office to ensure that on-going maintenance of its inventory control program will occur in a timely manner. (For the previous agency responses, see Digest Footnote 1.) The Boards response was provided by Executive Director, Mr. Ronald D. Michaelson.
______________________________________ WILLIAM G. HOLLAND, Auditor General WGH:KMM:pp SPECIAL ASSISTANT AUDITORS Clifton Gunderson, L.L.C. were our Special Assistant Auditors for this audit. DIGEST FOOTNOTE #1 DEFICIENCIES IN EQUIPMENT RECORDS - Previous Agency Responses 1997: "The Board agrees with the finding and is working towards accomplishing this task. During the last six years the Board has three times requested funds of the Legislature to accomplish this goal. Each time this request has been denied. The FY 99 budget contains a new request for these funds in order to assist in the completion of inventory. In the meantime, the Board has identified a number of items to be surplused which are scheduled to be removed in February, 1998 as a part of the ongoing inventory process." 1995: "The Board acknowledges this finding and has assigned a high priority to accomplish this task with the limited amount of available manpower. To this end the Board, during the last four years, has twice requested a modest appropriation for contractual assistance in order to expedite this project. However, each time this request was denied by the General Assembly. The Board now feels that sufficient resources should be available to direct toward the inventory issue. This is because resources were expended to eliminate three of the four previous audit findings and, in the process, no new findings of significance were reported. Thus, the Board is now confident that the inventory finding can indeed be adequately addressed during the next audit period." 1993: "The Board acknowledges the finding and will assign a high priority to accomplishing this task. It is noted, however, that substantial staff layoffs experienced during the audit period have made and will continue to make it difficult to perform such responsibilities on a timely basis." 1991: "The Board is in basic agreement with this finding. Although all parties agree that we have made some progress in this area, we recognize that deficiencies still exist and thus our #1 priority is to remedy this situation promptly. We have just completed placing inventory records on our computer system and this should be an excellent framework on which to conduct a thorough and comprehensive annual inventory." 1989: "All deficiencies have been or are in the process of being remedied with the application of our property management system. This new data processing program will meet all requirements of the State Property Control Act. An annual inventory of all equipment is now being conducted, and this should assure that all State property and equipment will be properly recorded and monitored." 1987: "We concur with this finding." |