REPORT DIGEST

 

ILLINOIS LABOR RELATIONS BOARD

 

COMPLIANCE AUDIT

For the Two Years Ended:

June 30, 2003

 

Summary of Findings:

 

Total this audit                     2

Total last audit                     2

Repeated from last audit      1

 

Release Date:

February 18, 2004

 

 

 

 

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

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

 

  • Employee evaluations were not performed timely.
  • Contractual services were performed after the contract term.

 

 

 

 

 

 

 

 

 

 

 

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

 

                                 ILLINOIS LABOR RELATIONS BOARD

                                              COMPLIANCE AUDIT

                                    For The Two Years Ended June 30, 2003

 

EXPENDITURE STATISTICS

FY 2003

FY 2002

FY 2001

! Total Expenditures (All Funds)

$2,116,406

$2,149,739

$2,011,929

Personal Services

     % of Total Expenditures

     Average No. of Employees

$1,451,428

68.6%

26

$1,393,828

64.8%

28

$1,297,012

64.5%

28

Other Payroll Costs (FICA, Retirement)

     % of Total Expenditures

$307,485

14.5%

$293,870

13.7%

$272,879

13.6%

Contractual Services

     % of Total Expenditures

$212,778

10.1%

$221,917

10.3%

$237,030

11.8%

All Other Items

     % of Total Expenditures

$144,715

6.8%

$240,124

11.2%

$205,008

10.1%

! Cost of Property and Equipment

$279,471

$313,000

$642,745

SELECTED ACTIVITY MEASURES (UNAUDITED)

FY 2003

FY 2002

FY 2001

  • Representation cases filed
  • Charges against union
  • Charges against employer
  • Mediation/Arbitration cases

221

92

295

286

185

73

273

287

205

76

293

283

AGENCY DIRECTOR(S)

During Audit Period: Brian E. Reynolds (Retired 4/30/03)

Currently: Fred Wickizer (Acting, effective 5/1/03)

 

 

 

 

 

 

 

 

 

 

Employee evaluations not performed timely

 

 

 

 

 

 

 

 

 

 

 

 

Contract services performed after contract term

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

EMPLOYEE EVALUATIONS WERE NOT PERFORMED TIMELY

The Board did not conduct annual employee performance evaluations for two of seven (29%) employees tested. These two employees have not received an evaluation since October 2001. In addition, one employee received a promotion in February 2002, but did not have an evaluation until January 2003. (Finding 1, page 8)

We recommended the Board comply with the Illinois Administrative Code and good business practices by conducting employee performance evaluations in a timely manner. The Board agreed to implement our recommendation.

 

NONCOMPLIANCE WITH CONTRACT TERMS

The Illinois Labor Relations Board (Board) did not comply with contract terms. The contract required consulting services to be performed between January 10 and June 30, 2002. The contractor performed services in July 2002 and billed the Board $3,356 in August 2002, which the Board subsequently paid with its FY02 appropriation.

The contractual agreement between the Board and the contractor did not allow for the contractor to be paid by the Board for services provided to the Board prior to the effective date or after the termination date of the contract. In addition, the State Finance Act (30 ILCS 105/25) states that a service must be performed as of June 30 of the fiscal year in order to be considered an "outstanding liability as of June 30" that is thereby eligible for payment out of the expiring appropriation. (Finding 2, page 9)

We recommended the Board monitor the contract to ensure all terms are met. In addition, the Board and the contractor should carefully review contract language prior to execution and discuss contract content to ensure all parties are knowledgeable of and understand the contract requirements. The Board concurred with our recommendation.

AUDITORSí OPINION

We conducted a compliance audit of the Illinois Labor Relations Board as required by the Illinois State Auditing Act. We have not audited any financial statements of the Board for the purpose of expressing an opinion because the agency does not, nor is it required to, prepare financial statements.

 

____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:JSC:pp

AUDITORS ASSIGNED

The audit was conducted by the Auditor Generalís staff.