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FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS
COMMUNITY COLLEGE DISTRICTS SUBMITTED GRANT INFORMATIONAL REPORTS
LATE
The Illinois Community College
Board did not receive required informational grant reports from community college
districts by the required deadline.
We noted 464 of 1,833 (25%)
informational reports for fiscal year 2003 were 1 day to 8.5 months late and
29 (2%) information reports were not submitted to the Board. We also noted 465 of 1,989 (23%)
informational reports for fiscal year 2004 were 1 day to 7 months late and 57
(3%) informational reports were not submitted to the Board.
Board
management stated it has little recourse to enforce timely filing of the
reports due to a lack of a penalty mechanism to impose upon the districts
that file late.
The
Board uses the informational reports to evaluate the effectiveness of grant
programs and prepare for future budgets.
The failure to receive the community college information reports
promptly could delay the Board’s completion of its own internal summary
reports and budget preparation.
(Finding #1, page 9) This
finding was first reported in 1996.
We
recommended the Board perform a comprehensive review of reporting deadlines
to determine if deadlines should be revised.
In conjunction with this review we recommended the Board implement
rule changes to address a penalty mechanism for all reports not filed by the
required deadline in an effort to improve community colleges’ compliance with
reporting deadlines.
Board
officials concurred with our recommendation and stated that they would work
with the Management Information Systems Advisory Group to decrease the number
of late reports received. The
Management Information Systems Advisory Group is made up of college
representatives that meet quarterly.
(For the previous Board response, see Digest Footnote #1.)
NEED TO IMPROVE TRAVEL COMPLIANCE
The
Illinois Community College Board (Board) did not comply with the State
Finance Act and failed to enforce the travel regulations.
During
our review of 125 employee or Board members travel vouchers we noted the
following:
·
We noted 29
(23%) vouchers out of the 125 tested that had a total of 45 instances where
an authorized employee did not approve the employee’s travel in advance.
·
The Board did
not file semi-annual Form TA-2 with the Legislative Audit Commission in a
timely manner. The report due July
15, 2003 was filed 17 days late, and the report due January 15, 2004 was
filed 123 days late.
Board
officials stated that the prior administration did not make corrective action
to address the prior audit finding on advance approval of travel vouchers a
priority. Management further stated
the semi-annual Form TA-2 was filed late due to oversights and human
error. (Finding #2, pages 10-11) This finding was first reported in
2002.
We
recommended the Board enforce its travel policies regarding the
preauthorization of travel. Further,
the Board should take the necessary measures to ensure the timely filing of
Form TA-2.
Board officials concurred
with our recommendation and stated that an Employee Travel Guide has been
developed so that all staff has a copy of the rules. (For the previous Board response, see
Digest Footnote #2.)
NEED TO CONDUCT EMPLOYEE EVALUATIONS IN A TIMELY
MANNER
The Illinois Community College Board did not perform employee
performance and probationary evaluations in accordance with Board policy.
We noted that 12 of 13 (92%) performance evaluations tested
were not performed in accordance with Board policy for fiscal years 2003 and
2004. For fiscal year 2003
evaluations, 7 individuals (54%) had untimely performance evaluations,
ranging from 2 to 21 days past the due date.
Four individuals (31%) did not have probationary evaluations
performed. One individual (8%) did
not have an annual performance evaluation on file. For fiscal year 2004 evaluations, 8 individuals (62%) had
untimely performance evaluations, ranging from 2 to 105 days past the due
date. Three individuals (23%) did not
have an annual performance evaluation on file.
The Board’s Director of Human Resources stated employees’
supervisors are responsible for ensuring that evaluations are performed in a
timely manner and not all Board supervisors performed employee evaluations in
accordance with Board policy.
(Finding #4, page14)
We recommended the Board establish written procedures to
ensure performance evaluations are performed in a timely manner. We also recommend the Board follow-up with
supervisors to ensure compliance with these procedures.
Board officials concurred with our recommendation and state
that the Human Resources Director will ensure that all evaluations are done
timely.
NEED TO FILL COMMUNITY COLLEGE BOARD VACANCIES
The
State Board was not staffed at a total of 12 members as required by the
Public Community College Act.
The Public Community College Act (110
ILCS 805/2-1) states, "The State Board shall consist of 12 members as
follows: a nonvoting student member
selected by the recognized advisory committee of students of the Illinois
Community College Board … and 4 members, one of whom shall be a senior
citizen age 60 or over, to be appointed by the Governor by and with the
advice and consent of the Senate."
For
18 of 24 months of the engagement period, the Board was fully staffed at 12
members, and in accordance with the Act, had a student and senior citizen
member. Beginning in January 2004,
three members of the Board resigned in order to comply with amendments to the
State Officials and Employees Ethics Act passed in Public Act 93-0617 in
December 2003. As of the end of the
engagement period, the Board consisted of only 9 members. An additional member resigned in September
2004 to bring the total Board members down to 8. (Finding #5, page 15)
We
recommended the Board work with the Governor’s Office to ensure the Board
vacancies are filled in a timely manner.
Board officials concurred with our
recommendation and stated that they have been working with the Governor’s
Office to remind them that the Board is not in compliance with the Public
Community College Act.
NEED TO IMPROVE INFORMATION
SYSTEMS CONTROLS
We noted deficiencies in controls over information system
resources including lack of a complete updated disaster recovery plan, no
testing of the disaster recovery plan during the examination period, lack of
a long-range information systems plan, and password change intervals longer
than the recommended 35 days.
(Finding #3, pages 12-13) This
finding was first reported in 2002.
We recommend the
Board continue its efforts to update its disaster recovery plan, test its
disaster recovery plan, develop and maintain a long-range IS plan and reduce
its local area network password change interval to 35 days.
Board officials concurred
with our recommendation and stated that the disaster recovery plan has been
updated; the testing plan will be implemented and maintained annually. Also, the long range information systems plan
will not be completed until the Department of Central Management Services
Information Technology rationalization program is finalized. Further, administrative passwords for the
operating system had been changed to within the recommended 35-day
interval. (For the previous Board
response, see Digest Footnote #3.)
NEED TO COMPLY WITH STATE
OFFICIALS AND EMPLOYEES ETHICS ACT
The Board is not maintaining time sheets for its exempt
employees in compliance with the State Officials and Employees Ethics Act
(Act).
The Act requires the Board to adopt personnel policies
consistent with the Act. The Act (5
ILCS 430/5-5(c)) states, "The policies shall require State employees to
periodically submit time sheets documenting the time spent each day on
official State business to the nearest quarter hour."
We noted 39 exempt (non civil service) employees did not
maintain time sheets in compliance with the Act. (Finding 04-7, page 17)
We recommended the Board amend its policies to require exempt
employees to maintain time sheets in compliance with the Act.
Board officials stated they would switch to a
"positive" time keeping system for exempt staff.
OTHER FINDING
The remaining finding is less significant and is reportedly
being given attention by Board management.
We will review progress toward implementation of our recommendations
during our next compliance examination.
Ellen Andres, Chief Operating Officer, provided responses to
our findings and recommendations.
____________________________________
WILLIAM
G. HOLLAND, Auditor General
WGH:JAF:pp
SPECIAL ASSISTANT AUDITORS
The accounting firm of
Sikich Gardner & Co, LLP served as our special assistant auditors for
this engagement.
DIGEST FOOTNOTES
#1 LATE GRANT INFORMATIONAL REPORTS -
Previous Board Response
2002: The Board concurs with the finding. The Board does not have statutory
authority to penalize the districts for late submissions of grant reports. We will continue to send reminders to
colleges when the final reports are due to the Board.
#2
TRAVEL NONCOMPLIANCE - Previous Board Response
2002:
The Board concurs with this finding.
We will take corrective action and review travel policies with the
staff and supervisors to ensure that the policies are followed.
#3 WEAKNESSES IN INFORMATION SYSTEM CONTROLS –
Previous Board Response
2002:
The Board concurs with this finding.
The Board is in the process of revising its disaster recovery plan,
local area network policy, and system development methodology. When complete, the document will be
reviewed and updated regularly. We
will also develop and maintain a long range IS plan.
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