REPORT DIGEST

 

GUARDIANSHIP AND ADVOCACY COMMISSION

 

COMPLIANCE EXAMINATION

For the Two Years Ended:

June 30, 2009

 

Summary of Findings:

 

Total this audit                          2

Total last audit                          6

Repeated from last audit           1

 

 

Release Date:

February 4, 2010

 

 

 

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 and Full Report are also available on

the worldwide web at

http://www.auditor.illinois.gov

 

 

 

 

 

 

SYNOPSIS

 

 

·        The Commission did not exercise adequate controls over employee attendance records to ensure employees’ benefit time was timely and properly recorded.

 

·        The Commission did not consist of the 11 members as required by the Guardianship and Advocacy Act.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

         

 

 

 

 

 

 

 

 

 

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

 


 

 

 

                                     GUARDIANSHIP AND ADVOCACY COMMISSION

                                                      COMPLIANCE EXAMINATION

                                                     For The Period Ended June 30, 2009

 

COMMISSION STATISTICS

FY 2009

FY 2008

FY 2007

Total Expenditures (All Appropriated Funds)...

$9,941,072

$9,218,360

$8,762,460

 

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

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

$9,941,072

100%

$9,218,360

100%

$8,762,460

100%

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

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

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

$6,911,526

70%

112

$6,660,923

72%

113

$6,611,064

75%

115

         Other Payroll Costs (FICA, Retirement)....

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

$1,967,449

20%

$1,597,822

17%

$1,252,714

14%

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

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

$341,359

3%

$241,917

3%

$257,831

3%

         Travel...............................................................

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

$176,963

2%

$161,435

2%

$175,283

2%

         Telecommunications..........................................

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

          Social Service Shared Service Center....

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

$266,853

3%

$134,860

1%

$196,181

2%

$200,000

2%

$239,075

3%

$0

0%

 

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

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

 

$142,062

1%

$160,082

2%

$226,493

3%

Ward Trust Fund

         Cash in banks...........................................

 

 

$2,055,643

 

$2,053,731

 

$2,362,063

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

$829,891

$798,346

$765,927

Total Receipts Deposited into State Treasury.......

$72,641

$95,349

$86,569

 

SELECTED ACTIVITY MEASURES (Not examined)

FY 2009

FY 2008

FY 2007

·         Office of State Guardian

        No. of Wards served............................................

        Ave. No. of Assigned Cases per Worker...............

 

4,861

117

 

4,964

123

 

5,059

119

·         Legal Advocacy Service

        No. of Client Cases Handled.................................

 

8,666

 

8,412

 

8,523

·         Human Rights Authority

        No. of Cases Handled...........................................

 

338

 

321

 

275

 

AGENCY DIRECTOR(S)

During Examination Period:  Dr. Mary L. Milano

Currently:  Dr. Mary L. Milano

 

 


 

 

 

 

 

 

 

 

 

 

 

 

 

 

Timekeeping discrepancies

 

 


Employee leave time was not recorded timely

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 


Commission consisted of 9 members

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

 

INADEQUATE CONTROLS OVER EMPLOYEE ATTENDANCE RECORDS

 

      The Guardianship and Advocacy Commission (Commission) did not exercise adequate controls over employee attendance records to ensure employees’ benefit time was timely and properly recorded.

 

      During our testing of 25 employees’ attendance records for six months during the examination period,  we  noted the following:

 

      Ten of 25 (40%) employees’ timekeeping records did not agree when comparing the certified Pay Period Time Report (PPTR) to the Central Time and Attendance System (CTAS).    We noted 85 discrepancies totaling 408 hours when comparing the PPTR and CTAS reports for the months tested.    In addition during our review of the PPTR quarterly reports, 12 of 25 (48%) employees’ accrued benefit balances did not agree to the corresponding CTAS balance.   We noted 114 instances where leave time totaling 1,255 hours was not entered on the CTAS report timely.  Adjustments were made to correct the CTAS balance; however, those adjustments were made from 13 to 169 days after the leave time was taken.

       

      We recommended the Commission implement procedures to ensure accurate and timely entry of employee work hours and benefit time.   We further recommended the Commission ensures its PPTR and CTAS systems are accurate and reconcile.

 

      Commission officials agreed with our finding and stated staff turnover as well as the implementation of a new timekeeping system contributed to the weaknesses.

 

COMMISSION NOT STAFFED AS REQUIRED

 

The Guardianship and Advocacy Commission (Commission) did not consist of the 11 members as required by the Guardianship and Advocacy Act.

 

The Commission consisted of 9 members appointed by the Governor for three-year terms during FY08 and FY09. 

 

We recommended the Commission work with the Governor’s Office until the vacancies are filled.

 

Commission officials agreed with the finding and stated they would continue to work with the Governor’s Office of Boards and Commissions to identify and recruit qualified individuals to serve as Commission members.

 

 

 

AUDITORS’ OPINION

 

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

 

 

 

 

___________________________________

WILLIAM G. HOLLAND, Auditor General

                                                        

WGH:PH:pp

 

 

AUDITORS ASSIGNED

 

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