REPORT DIGEST

OFFICE OF THE STATE’S ATTORNEYS APPELLATE PROSECUTOR

FINANCIAL AND COMPLIANCE AUDIT

For the Year Ended:
June 30, 2000

Summary of Findings:

Total this audit 4
Total last audit 0
Repeated from last audit 0

Release Date:
March 29, 2001

 

 

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 incurred indebtedness in excess of appropriations.
  • The Agency’s accounting department could improve efficiency by expanding its use of technology.

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

OFFICE OF THE STATE'S ATTORNEYS APPELLATE PROSECUTOR
FINANCIAL AND COMPLIANCE AUDIT
For The Year Ended June 30, 2000

EXPENDITURE STATISTICS

FY 2000

FY 1999

FY 1998

Total Expenditures (All Appropriated Funds)

$7,618,123

$7,170,700

$6,663,626

Personal Services
% of Total Expenditures
Average No. of Employees

$3,308,023
43.4%
74

$3,334,360
46.5%
78

$3,205,472
48.1%
76

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

$730,853

9.6%

$743,708

10.3%

$613,946

9.2%

Contractual Services
% of Total Expenditures

$1,270,263
16.7%

$1,051,604
14.7%

$1,072,663
16.1%

Lump Sum Expenditures
% of Total Expenditures

$1,977,381
26.0%

$1,705,793
23.8%

$1,458,112
21.9%

All Other Operations Items
% of Total Expenditures

$331,603
4.3%

$335,235
4.7%

$313,433
4.7%

Cost of Property and Equipment

$901,797

$854,003

$877,714
SELECTED ACTIVITY MEASURES

FY 2000

FY 1999

FY 1998

Appeal Cases Filed

1,589

1,612

1,514

Drug Unit Activity

Cases Completed
Cash Forfeited
Value of vehicles and other property forfeited



4,747
$1,996,612

$663,964

 

4,104
$3,878,619

$304,969

 

4,135
$1,437,546

$435,151
AGENCY DIRECTOR

During Audit Period: Norbert J. Goetten
Currently: Norbert J. Goetten
 

 

 

 

 

Agency officials did not project the fiscal impact of increased costs

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Many accounting schedules are currently prepared manually

 

 

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

FISCAL YEAR EXPENDITURES AND COMMITMENTS WERE IN EXCESS OF THE APPROPRIATION AUTHORIZATION

The agency incurred $24,332 of indebtedness in excess of its lump sum appropriation for the Narcotics Profit Forfeiture Fund for fiscal year 2000. These liabilities relate primarily to Internal Service Fund expenditures payable to the Department of Central Management Services.

The agency experienced increased costs including the following:
  • Increase in expenditures for legal fees for representation in tax objection matters.
  • Payments to Attorney Registration Disciplinary Committee dues for staff attorneys.
  • An hourly rate increase from $35 to $50 per hour for contractual brief writers.
  • Other contractual increases such as temporary secretarial help, vehicle leases and legislative liaison assistance.
  • Computerization project.

The State Finance Act (30 ILCS 105/30) prohibits agencies from incurring any indebtedness in excess of the money appropriated by the State legislature.

Agency officials stated that they were not aware of the financial impact of the increased costs because they did not prepare updated financial projections for Narcotics Profit Forfeiture Fund. (Finding 1, page 17)

Agency officials accepted our recommendation to prepare updated financial projections when significant changes to prior projections occur to better anticipate and act upon the effects of such changes and to ensure that all expenditures can be paid from current year appropriations.

NEED TO IMPROVE EFFICIENCY BY EXPANDING ITS USE OF TECHNOLOGY

The Agency's accounting department could improve efficiency by expanding its use of technology. Specifically, the accounting department does not currently utilize word processing and spreadsheet software available to them. The failure to utilize technological enhancements has led to productivity problems.

Late deposits of receipts, late payments of vouchers and the lack of updated financial projections can all be attributed, in part, to certain manual procedures employed. (Finding 4, pages 21-22)

Agency officials accepted our recommendation to fully utilize computer systems to improve operational efficiency.

OTHER FINDINGS

The remaining findings are less significant and are being given attention by the agency. We will review progress toward implementing our recommendations in our next audit.

Mr. Norbert J. Goetten, Director, provided the agency’s responses to our findings and recommendations.

AUDITORS’ OPINION

Our auditors state the financial statements of the non-shared special revenue funds of the Office of the State’s Attorneys Appellate Prosecutor, as of and for the year ended June 30, 2000, are fairly presented in all material respects.

____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:JAF:pp

SPECIAL ASSISTANT AUDITORS

Our Special Assistant Auditors were Friedman Eisenstein Raemer & Schwartz, LLP.