REPORT DIGEST

HISTORIC PRESERVATION AGENCY

FINANCIAL AND COMPLIANCE AUDIT

For the Year Ended:

June 30, 2000

Summary of Findings:

Total this audit 4

Total last audit 3

Repeated from last audit 1

Release Date:
March 14, 2001

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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

 

 

 
  • Final reports were not received for two grants and for another grant, the final report was late.
  • In one division, inadequate segregation of duties led to one individual signing vouchers as both receiving officer and head of division.

 

 

 

 

 

 

 

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

 

 

 

 

 

HISTORIC PRESERVATION AGENCY
FINANCIAL AND COMPLIANCE AUDIT
For The Year Ended June 30, 2000
EXPENDITURE STATISTICS

FY 2000

FY 1999

FY 1998

Total Expenditures (All Funds)

$23,117,273

$18,805,058

$14,776,283

OPERATIONS TOTAL

% of Total Expenditures

$15,502,342

67.1%

$13,864,444

73.7%

$12,965,121

87.7%

Personal Services
% of Operations Expenditures
Average No. of Employees

$8,977,070
57.9%
231

$8,519,412
61.5%
227

$8,178,041
63.1%
207

Other Payroll Costs (FICA,Retirement)
% of Operations Expenditures

$1,925,275
12.4%

$1,806,936
13.0%

$1,481,966
11.4%

Contractual Services
% of Operations Expenditures

$1,918,822
12.4%

$1,739,183
12.5%

$1,615,194
12.5%

Expendable Trust
% of Operations Expenditures

$208,292
1.3%

$44,094
0.3%

$62,976
0.5%

All Other Operations Items
% of Operations Expenditures

$2,472,883
16.0%

$1,754,819
12.7%

$1,626,944
12.5%

AWARDS, GRANTS AND PERMANENT IMPROVEMENTS TOTAL

% of Total Expenditures

$7,614,931


32.9%

$4,940,614


26.3%

$1,811,162


12.3%

Cost of Property and Equipment

$106,773,054

$100,636,347

$94,564,567
SELECTED ACTIVITY MEASURES

FY 2000

FY 1999

FY 1998
Visitors to Sites:

All State-owned Historical Sites

2,900,325

2,845,352

2,832,212

Top Site: Lincoln’s New Salem

541,618

626,486

688,585

2nd Site (1999): Lincoln’s Tomb

401,453

399,594

320,562

3rd Site (1999): Cahokia Mounds

369,681

360,872

340,056

Top 2000 Revenue Site ($130,354) Galena Complex

221,127

161,284

120,577
AGENCY DIRECTOR(S)

During Audit Period: Susan Mogerman
Currently: Susan Mogerman
 

 

 

 

 

The Agency did not receive final reports for grants totaling $500,000 and $250,000 and for another grant totaling $75,000, the final report was 23 days late

 

 

 

 

 

 

For 27 of 248 vouchers tested in one division, one individual signed as both receiving officer and head of division

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS AND

RECOMMENDATIONS

STATE GRANTS NOT MONITORED OR FOLLOWED UP

For two of five grants tested that had completion dates falling within the audit period, the Agency did not obtain final reports from the recipient. These grants were for $500,000 and $250,000. The Agency sent a request for the completion reports, but the request was also past the due date. For another grant ($75,000) the final report was 23 days past due. No request for a report had been made by the Agency. (Finding 2, page 11)

We recommended the Agency perform and document monitoring procedures as required by grant agreements. Agency officials concurred, stating that grant volume increased substantially and it had implemented new procedures to handle the increase, including a checklist to track completion reports.

INADEQUATE SEGREGATION OF DUTIES

In the Historical Sites Division, the accountant was authorized to sign for the head of the division in his absence. We noted that for 27 vouchers of the 248 tested (11%) the accountant signed as both receiving officer and head of division. These vouchers totaled approximately $170,000. While no irregularities were noted for these 27 vouchers, inadequate segregation of duties in handling voucher authorization could lead to misuse of funds. (Finding 3, page 12)

We recommended the Agency strengthen controls over voucher approval by requiring two individuals to approve vouchers. Agency officials concurred, stating two different individuals will approve vouchers in order to strengthen controls.

OTHER FINDINGS

The other findings, which dealt with the number of board members and the internal auditing program, were less significant. We will review progress towards implementation of all recommendations in our next compliance audit.

AUDITORS’ OPINION

Our auditors stated the Historic Preservation Agency’s financial statement as of and for the year ended June 30, 2000, were fairly presented in all material respects.

 

 

 

____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:KMC:pp

 

SPECIAL ASSISTANT AUDITORS

Our special assistant auditors for this audit were Olive, LLP.