REPORT DIGEST

LEGISLATIVE INFORMATION SYSTEM

COMPLIANCE AUDIT

For the Two Years Ended:

June 30, 2000

Summary of Findings:

Total this audit 2

Total last audit 2

Repeated from last audit 2

Release Date:
May 8, 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

 

 
  • The Agency did not reduce all contracts to writing before having services performed.

 

 

 

 

 

 

 

 

 

 

 

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

 

 

LEGISLATIVE INFORMATION SYSTEM
COMPLIANCE AUDIT
For The Two Years Ended June 30, 2000

EXPENDITURE STATISTICS

FY 2000

FY 1999

FY 1998
Total Expenditures (All Funds)

$4,715,007

$4,123,229

$3,936,294

Personal Services

% of Total Expenditures

Average No. of Employees

$1,279,003

27.1%

31

$1,222,481

29.6%

30

$1,105,330

28.1%

30

Other Payroll Costs (FICA, Retirement)

% of Total Expenditures

$269,495

5.7%

$255,039

6.2%

$195,489

5.0%

Contractual Services

% of Total Expenditures

$503,242

10.7%

$435,579

10.6%

$454,854

11.5%

Electronic Data Processing

% of Total Expenditures

$1,112,123

23.6%

$979,931

23.8%

$908,357

23.1%

Purchase and maintenance for General Assembly EDP equipment, software and other

% of Total Expenditures

$1,297,637

27.5%

$ 994,377

24.1%

$838,371

21.3%

All Other Items

% of Total Expenditures

$253,507

5.4%

$ 235,822

5.7%

$433,893

11.0%

Cost of Property and Equipment

$5,059,576

$5,792,927

$4,740,481
SELECTED ACTIVITY MEASURES

FY 2000

FY 1999

FY 1998
Service Charges to Subscribers

$66,372

$142,025

$157,925
AGENCY EXECUTIVE DIRECTOR

During Audit Period: Mr. John T. Hatcher
Currently: Mr. John T. Hatcher
 

 

 

The Agency did not reduce all contracts to writing before having services performed

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

SERVICES PERFORMED BEFORE CONTRACTS SIGNED

The Agency did not reduce all contracts to writing before having services performed. Eight out of 22 vouchers tested (or 36 percent) had services performed before the related contracts were signed. These contracts were for renewal of maintenance or servicing agreements of equipment. Total value for these exceptions was $213,923. (Finding 1, page 9.)

Agency management accepted our recommendation to approve all contracts prior to services being performed.

OTHER FINDING

The remaining finding is considered less significant and has been given attention by the Agency. We will review progress towards the implementation of our recommendation in our next audit.

Responses were provided by the Agency’s Executive Director, Mr. John T. Hatcher.

AUDITORS’ OPINION

We conducted a compliance audit of the Legislative Information System as required by the Illinois State Auditing Act. The Legislative Information System has no locally held, federal or state trust funds. Consequently, there are no financial statements requiring an audit.

____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:JHL:pp

SPECIAL ASSISTANT AUDITORS

The accounting firm of Smith & Smith, P.C. served as our special assistant auditors for the engagement.