|
REPORT DIGEST EXECUTIVE ETHICS COMMISSION COMPLIANCE
EXAMINATION For the Two Years Ended: June 30, 2008 Summary of Findings: Total this audit 1 Total last audit 1 Repeated from last audit 0 Release Date: January 8, 2009
State of
Office of the Auditor General WILLIAM G. HOLLAND AUDITOR GENERAL To obtain a copy of the
Report contact: Office of the Auditor
General
(217) 782-6046 or TTY (888)
261-2887 This Report Digest and Full
Report are also available on the worldwide web at http://www.auditor.illinois.gov
|
INTRODUCTION
In December 2003, the State Officials and Employees Ethics Act (Act) (5 ILCS 430/et seq.) created the Executive Ethics Commission. SYNOPSIS ¨ The Executive Ethics Commission did not maintain adequate segregation of duties in the areas of expenditure control and fixed assets. {Expenditures and Activity Measures are summarized on the reverse page.} |
EXECUTIVE ETHICS COMMISSION
COMPLIANCE EXAMINATION
For the Two Years Ended June 30, 2008
|
EXPENDITURE STATISTICS |
FY 2008 |
FY 2007 |
|
Total Expenditures................................................... |
$266,832 |
$274,140 |
Expenditures from Lump Sums |
|
|
|
Personal Services.............................................. Average No. of Employees........................... |
$158,783 2 |
$153,702
2 |
|
Employee
Retirement Contributions Paid by Employer................................................... |
$6,356 |
$6,154 |
|
State Contribution to
State Employees’ Retirement System………………………………….. State Contributions to Social Security……………. |
$26,316 $11,764 |
$17,731 $11,421 |
|
Contractual Services........................................... |
$30,742 |
$53,457 |
|
Travel................................................................ |
$15,362 |
$14,793 |
|
Commodities...................................................... |
$2,424 |
$2,031 |
|
Printing.............................................................. |
$7,250 |
$11,799 |
|
Equipment.......................................................... |
$3,900 |
$149 |
|
Telecommunications........................................... |
$3,935 |
$2,903 |
|
Total............................................................ Cost
of Property and Equipment………………………. |
$266,832 |
$274,140 |
|
SELECTED ACTIVITY MEASURES (Not Examined) |
|
|
|
|
Action taken on each of the petitions received by the
Executive Ethics Commission |
FY2008 |
FY2007 |
|
Action |
|
|
|
|
Granted petition Denied petition Petition was withdrawn Determination prohibition did
not apply Petition remains open Total petitions received |
2 0 0 4 1 7 |
3 0 1 4 0 8 |
|
|
Agency Executive Director |
|
During Examination Period:
Currently: |
|
Duties were not
properly segregated |
FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS INADEQUATE SEGREGATION OF DUTIESThe Executive Ethics Commission (Commission) did not maintain adequate segregation of duties in the areas of expenditure control and fixed assets. We noted one person had authority to approve vouchers, maintain accounting records and perform monthly expenditure reconciliations. Furthermore, one person had authority to approve all fixed asset purchases, tag all inventory, maintain the property records and complete the quarterly fixed asset reports. (Finding 1, page 8) We recommended the Commission properly segregate the duties in order to maintain effective internal controls over the expenditure records and fixed assets. The Commission accepted our recommendation. 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:GSR:pp AUDITORS ASSIGNEDThis compliance examination was performed by staff of the Office of the Auditor General. |