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REPORT DIGEST DEPARTMENT OF AGRICULTURE COMPLIANCE
EXAMINATION For the Two Years Ended: June 30, 2007 Summary of Findings: Total this audit 8 Total last audit 16 Repeated from last audit 3 Release Date: June 5, 2008
State of Illinois Office of the Auditor General WILLIAM G. HOLLAND AUDITOR GENERAL
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Report contact: Office of the Auditor
General Iles Park Plaza, 740 E. Ash Street Springfield, IL 62703 (217) 782-6046 or TTY (888) 261-2887 This Report Digest and Full
Report are also available on the worldwide web at |
SYNOPSIS¨ The Department did not have adequate control over State property and did not report deletions accurately. ¨ The Department did not inspect weighing and measuring devices at least once annually as required by State law. ¨ The Soil Conservation Domestic Allotment Act contains obsolete provisions requiring preparation of an annual plan and the filing of an annual report with the U.S. Secretary of Agriculture. ¨ The Department did not report accidents on State vehicles in a timely manner. {Expenditures and Activity
Measures are summarized on the reverse page.} |
DEPARTMENT OF AGRICULTURE
COMPLIANCE
EXAMINATION
For The Two Years Ended June 30, 2007
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EXPENDITURE STATISTICS |
FY 2007 |
FY 2006 |
FY 2005 |
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·
Total
Expenditures (All Funds)................... |
$124,478,201 |
$110,306,345 |
$100,242,380 |
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OPERATIONS TOTAL..................................
% of Total Expenditures........................ |
$93,035,659
74.7% |
$82,475,593
74.8% |
$74,336,187
74.2% |
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Personal Services...................................
% of Operations Expenditures...........
Average No. of Employees...............
Average Salary per Employee........... |
$20,748,000
22.3%
454
$45,700 |
$20,541,608
24.9%
457
$44,949 |
$21,123,001
28.4%
479
$44,098 |
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Other Payroll Costs (FICA,
Retirement)..
% of Operations Expenditures........... |
$5,137,233
5.5% |
$4,393,563
5.3% |
$6,098,259
8.2% |
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Interfund Cash Transfers........................
% of Operations Expenditures.............. |
$38,995,540
41.9% |
$26,524,680
32.2% |
$25,287,592
34.0% |
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Contractual Services...............................
% of Operations Expenditures........... |
$4,395,534
4.7% |
$4,994,683
6.0% |
$4,014,354
5.4% |
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Lump Sum.............................................
% of Operations Expenditures............... |
$20,671,918
22.2% |
$23,156,131
28.1% |
$14,848,075
20.0% |
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All Other Operations Items.....................
% of Operations Expenditures....................... |
$3,087,434
3.4% |
$2,864,928
3.5% |
$2,964,906
4.0% |
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GRANTS, PERMANENT IMPROVEMENTS, AND
REFUNDS EXPENDITURES - TOTAL
% of Total Expenditures................................. |
$31,442,542
25.3% |
$27,830,752
25.2% |
$25,906,193
25.8% |
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·
Cost
of Property and Equipment................. |
$191,029,620 |
$191,298,357 |
$190,402,931 |
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SELECTED ACTIVITY MEASURES |
FY 2007 |
FY 2006 |
FY 2005 |
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Number
of Inspections by Division*
Agricultural Products.........................................
Animal Health (Animals Tested).........................
Animal Disease Laboratories (Tests
Performed)..
Environmental
Programs (Pesticide Misuse)........
Meat
Inspections:
·
Livestock (Head)...................................
·
Plants/Brokers.......................................
·
Compliance Reviews..............................
Warehouses (Grain
Examinations)......................
Weights & Measures
(Devices)..........................
Total
Cash Receipts.................................................
Total
Federal Expenditures (in thousands)..................
Number
of Stakes and Restricted Horse Races*........
Conservation
Practices Program Projects Approved*
Total
Marketing Expenditures (in thousands)*............
* Not Examined
**Information not available
for this fiscal year |
7,682
3,161
769,410
89
912,092
1,034
5,899
890
112,839
$62,876,610
$9,593
**
1,680
$3,332 |
8,205
5,812
807,644
84
993,223
1,015
6,990
883
92,576
$43,147,911
$5,578
1,552
1,860
$3,590 |
7,566
15,753
751,269
80
858,726
966
5,773
947
111,521
$42,354,964
$8,334
1,512
**
$3,564 |
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AGENCY
DIRECTOR |
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During Audit Period: Mr.
Charles A. Hartke Currently: Mr. Tom Jennings (Acting) |
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Controls inadequate
Lost or stolen
property
Property deletions
were not reported in proper period Agency officials
agree with auditors Annual inspections not performed 18% of inspections
not performed in 2005 and 30% not performed in 2006
Agency officials
agree with auditors Federal Act no
longer requires a plan and report Agency officials agree with auditors Auditor tests show
accidents reported late Agency officials
agree with auditors
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FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS
CONTROLS OVER STATE PROPERTY NEED IMPROVEMENT The
Department did not have adequate control over State property and did not report
deletions accurately. During
our testing of the quarterly Agency Report of Fixed Assets we noted that 164
items totaling $168,410 of the total deletions of $584,394 (29%) for the
two-year examination period were items that were lost or stolen. The Department filed police reports for
the stolen property and equipment. We
also noted that $109,503 of the total deletions reported of $584,394 (19%)
for the two-year examination period was not reported in the quarter that the
deletions occurred. Department
personnel stated that some loss and theft of property occurs because of the
agency’s large inspection staff that works in the field at all times.
(Finding 1, page 10) We
recommended the Department strengthen its controls over State property to
minimize loss or theft of items and ensure that deletions for each quarter
are reported accurately and timely. Agency
officials agreed with our recommendation and stated they would strengthen
controls over State property to minimize loss or theft of items and ensure
that deletions for each quarter are reported accurately and timely in the
report to the Illinois Office of the Comptroller. WEIGHTS AND
MEASURING DEVICES NOT INSPECTED EVERY TWELVE MONTHS
The
Department did not inspect weighing and measuring devices at least once
annually as required by State law. We
noted inspections were not performed for 22,182 of 125,410 weighing and
measuring devices (18%) during calendar year 2005 and were not performed for
37,793 of 127,018 weighing and measuring devices (30%) during calendar year
2006. The Department had 23 and 25
full-time inspectors in 2005 and 2006, respectively. Department
personnel indicated that the shortage of inspection staff prevented the
Bureau from inspecting 100% of all known devices within each 12 month
period. (Finding 2, page 11) We
recommended the Department provide sufficient staff for the inspection of
weights and measuring devices so that all such devices can be inspected
annually as required by statute. Agency
officials agreed with our recommendation and stated they would maintain
sufficient inspection staff to inspect all commercial weighting and measuring
devices annually as required by statute. Agency officials stated they had
already improved staffing levels and inspected 98.3% of devices in 2008. OBSOLETE
PROVISIONS OF STATE STATUE NOT ELIMINATED
The
Soil Conservation Domestic Allotment Act (Act) contains obsolete provisions
requiring the preparation of an annual plan and the filing of an annual
report with the U. S. Secretary of Agriculture. The
Act was passed in 1951 to carry out the provisions of the Soil Conservation
and Domestic Allotment Act (Federal Act).
However, the Federal Act no longer requires such a plan and report,
and none have been prepared for many years.
The Department did not introduce a bill to amend the Act to conform to
the Federal Act. Department personnel stated they have not been able to get the
provisions of this Act repealed because the number of matters they were
allowed to introduce to the legislature was limited and they had other
priorities. (Finding 5, page 16) This
finding was first reported in 2003. We
recommended the Department continue in its efforts to obtain amendatory
legislation to conform the Act to the Federal Act. Agency
officials agreed with our recommendation and stated they would continue in
their efforts to obtain amendatory legislation to conform the Act to the
Federal Act. (For previous agency
response, see digest footnote.) ACCIDENTS ON STATE VEHICLES NOT
REPORTED TIMELY
The
Department did not report accidents on State vehicles in a timely manner. During
our detailed testing of operation of automotive expenditures, we noted that
10 of 30 accidents (33%) were not reported to the Department of Central
Management Services (DCMS) timely.
The accidents were reported from 5 to 497 days late. Department
personnel stated that the accident reports were filed late due to employees’
not submitting the information to the agency in a timely manner. (Finding 6, page 17) We
recommended the Department ensure timely reporting of accidents on State
vehicles. Agency
officials agreed with our recommendation and stated they have notified bureau
management and vehicle coordinators of their responsibility to file timely
reporting of accidents. OTHER FINDINGS The remaining findings are reportedly being given attention by the Department. We will review progress toward implementing our recommendations in our next examination. _______________________________________ WILLIAM G. HOLLAND, Auditor General WGH:JAF:pp SPECIAL ASSISTANT AUDITORS McGladrey & Pullen LLP were our special assistant auditors for this State compliance examination. DIGEST FOOTNOTE
OBSOLETE
PROVISIONS OF STATE STATUTE NOT ELIMINATED – Previous Department Response
2005: The agency agrees with the finding and will continue its efforts to have the Act repealed. |