REPORT DIGEST

ILLINOIS LAW ENFORCEMENT TRAINING AND STANDARDS BOARD

FINANCIAL AND COMPLIANCE AUDIT
(In accordance with the Single Audit Act and OMB
Circular A-133)
For the Two Years Ended:
June 30, 1998

Summary of Findings:

SYNOPSIS

• The Board needs to further improve procedures for monitoring revenues from Circuit Clerks. 

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

FY 1998

FY 1997

FY 1996

• Total Expenditures (All Funds)

$11,007,342

$10,757,961

$10,672,907

OPERATIONS TOTAL
% of Total Expenditures

$1,942,139
17.64%

$2,363,626
21.97%

$1,830,312
17.15%

Personal Services
% of Operations Expenditures
Average No. of Employees

$889.664
45.81%
27

$862,875
36.50%
26

$828,595
45.27%
25

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

$267,965
13.80%

$237,667
10.06%

$223,966
12.24%

Contractual Services
% of Operations Expenditures

$466,961
24.04%

$411,735
17.42%

$392,928
21.47%

All Other Operations Items
% of Operations Expenditures

$317,549
16.35%

$851,349
36.02%

$384,823
21.02%

GRANTS TOTAL
% of Total Expenditures

$9,065,203
82.36%

$8,394,335
78.03%

$8,842,595
82.85%

• Cost of Property and Equipment

$550,480

$566,532

$580,304

FY 1998

FY 1997

FY 1996

• Total Certified Courses Offered

310

351

420

• Total Officers Trained

62,222

68,236

62,382

AGENCY DIRECTOR(S)

During Audit Period: Thomas J. Jurkanin, Ph.D.
Currently: Thomas J. Jurkanin, Ph.D.

Procedures over monitoring revenues were not fully adequate

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

NEED TO FURTHER IMPROVE PROCEDURES FOR MONITORING REVENUES

 

The Board needs to further improve its existing procedures for monitoring and analyzing the surcharge fees received from Circuit Clerks to help determine if the monies received were properly assessed, collected, and remitted timely to the State Treasurer.

 

Beginning with fiscal year 1999, the Clerks of Courts Act (705 ILCS 105/27.7) requires the county board of each county, to conduct an audit of the office of the Circuit Clerk in addition to any audits required by law. The Board had a significant role in the development of this legislation. These annual audits of Illinois Circuit Clerks may include reviews of remittances submitted to State and local entities. Although these annual audits would not relieve the Board of its responsibility to monitor receipts, the audit reports should assist the Board in reconciling annual remittances received to amounts reported by Circuit Clerks.

 

The following areas for improvement in the Board's procedures to monitor receipts from Circuit Clerks were noted:

¨ The Board could enhance its procedures for analyzing reasonableness of receipts and investigating unusual trends. These procedures would assist the Board in its efforts to determine whether all surcharge fees are assessed, collected, and timely remitted to the State Treasurer.

¨ The Board could also improve its existing follow-up procedures for investigating missing and delinquent payments by Circuit Clerks. The Board conducted analysis for delinquent payments; however, the Board did not obtain reasons for late payments.

¨ The Board has not yet requested Circuit Clerks to submit, directly to the Board, a report of the amount of funds remitted to the State Treasurer during the preceding calendar year. A reconciliation between the report and Board's records would aid in detecting errors and irregularities.

¨ No special audits of Circuit Clerks were performed during the audit period. The Board contracted with an auditing firm to perform a limited audit of two counties due to irregular deposits in fiscal year 1998; however, the work will not be completed until fiscal year 1999. (Finding 98-1, pages 13-14)

We recommended the Board enhance its existing controls over fees received from Circuit Clerks by requesting directly from the Circuit Clerks a report of the amount of funds remitted to the State Treasurer during the preceding calendar year and reconciling these reports to Board records. Further, the Board should periodically analyze remittances from Circuit Clerks and investigate unusual trends and fluctuations.

 

The Board accepted the recommendation and stated although the receipts are cyclical in nature and dependent upon the vagaries of traffic ticket, arrest volume and policy of the courts, future Board inquiries will center around information developed during the new single audit of the Clerks to provide some explanation of the variances in collections.

 

OTHER FINDING

 

The remaining finding was less significant and officials have responded that appropriate corrective action is in progress. We will review the Board's progress towards implementing our recommendations during the next audit.

Thomas J. Jurkanin, Ph.D., Executive Director, provided responses to our findings and recommendations.

 

AUDITORS' OPINION

We have stated the financial statements of the Board as of and for the years ended June 30, 1998 and 1997 are fairly presented in all material respects.

 

___________________________________
WILLIAM G. HOLLAND, Auditor General

WGH:GSR:pp

 

SPECIAL ASSISTANT AUDITORS

The Bronner Group, Inc. were our special assistant auditors for this audit.