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REPORT DIGEST JOINT COMMITTEE ON ADMINISTRATIVE RULES COMPLIANCE
EXAMINATION For the Two Years Ended: June 30, 2008 Summary of Findings: Total this audit 1 Total last audit 3 Repeated from last audit 1 Release Date: February 11, 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 the
Full Report are also available on the worldwide web at http://www.auditor.illinois.gov
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SYNOPSIS ¨ JCAR did not exercise adequate control over the recording and reporting of its property and equipment. {Expenditures and Activity Measures are summarized on the reverse page.} |
JOINT COMMITTEE ON
ADMINISTRATIVE RULES
COMPLIANCE
EXAMINATION
For
The Two Years Ended June 30, 2008
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EXPENDITURE STATISTICS |
FY 2008 |
FY 2007 |
FY 2006 |
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Total Expenditures (All Funds).....................
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$1,151,212 |
$1,042,080 |
$952,295 |
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OPERATIONS
TOTAL...................................
% of Total Expenditures.......................... |
$1,151,212
100% |
$1,042,080
100% |
$952,295
100% |
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Personal Services....................................
% of
Operations Expenditures............
Average No. of Employees................ |
$820,320
71%
17 |
$768,692
74%
17 |
$727,332
76%
18 |
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Other Payroll Costs (FICA,
Retirement).....................................................
% of Operations Expenditures............ |
$227,224
20% |
$174,593
17% |
$138,767
15% |
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Contractual Services................................
% of Operations Expenditures............ |
$57,739
5% |
$37,563
3% |
$34,368
4% |
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All Other Operations Items......................
% of
Operations Expenditures............
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$45,929
4% |
$61,232
6% |
$51,828
5% |
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Cost of
Property and Equipment................... |
$62,928 |
$61,528 |
$116,960 |
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SELECTED
ACTIVITY MEASURES*
(Not
Examined) |
2008
(as of
7/1/08) |
2007 |
2006
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Rules proposed........................................................
Rules considered.....................................................
No objections..........................................................
Objections...............................................................
* calendar year basis |
273
311
288
3 |
390
378
359
17 |
470
461
384
25 |
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AGENCY DIRECTOR |
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During Audit Period: Ms. Vicki Thomas
Currently: Ms. Vicki Thomas |
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Insufficient
controls over recording and reporting of equipment items |
FINDINGS, CONCLUSIONS,
AND RECOMMENDATIONS PROPERTY CONTROL AND REPORTING WEAKNESSES The Joint Committee on Administrative Rules (JCAR) did not exercise adequate control over the recording and reporting of its property and equipment. We noted JCAR did not submit accurate quarterly reports to the State Comptroller or add items to their inventory records in a timely manner. In addition, we noted the property control listing reflected inaccurate costs and voucher number and freight and handling charges were not included as required. We recommended JCAR ensure all equipment is accurately and timely recorded in its property records, ensure freight and handling charges are included and ensure the property Control Listing reflects the correct cost and voucher number. We also recommended JCAR thoroughly review all reports prepared from internal records for accuracy before submission to the State Comptroller. (Finding 1, pages 8-10) JCAR officials responded that staff will endeavor to be more timely and accurate in the future. AUDITORS’ OPINION We conducted a compliance examination of the Joint Committee on Administrative Rules (JCAR) as required by the Illinois State Auditing Act. We have not audited any financial statements of the JCAR for the purpose of expressing an opinion because the JCAR does not, nor is it required to, prepare financial statements. ____________________________________ WILLIAM G. HOLLAND, Auditor General WGH:JSC:pp ASSIGNED
AUDITORS
The compliance examination was conducted by the Auditor General’s staff. |
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