Illinois Office of the Comptroller Nonfiscal Officer Responsibilities 2002 Audit

REPORT DIGEST
OFFICE OF THE COMPTROLLER
NONFISCAL OFFICER RESPONSIBILITIES
COMPLIANCE AUDIT

For the Two Years Ended:
June 30, 2002

FINANCIAL AUDIT

For the Year Ended:
June 30, 2002

Summary of Findings:

Total this audit 1
Total last audit 7
Repeated from last audit 0

Release Date:
June 19, 2003

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 Comptroller did not serve nor did he designate a person to serve on a board and a council as required by State statute.

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

OFFICE OF THE COMPTROLLER
NON-FISCAL OFFICER RESPONSIBILITIES
FINANCIAL AND COMPLIANCE AUDIT
For The Two Years Ended June 30, 2002

EXPENDITURE STATISTICS	FY 2002		FY 2001			FY 2000
Total Expenditures (All Funds)	$104,624,000		$102,753,000			$92,447,000
Personal Services – Comptroller Operations % of Total Expenditures Average No. of Employees Average Employee Salary	$14,807,000 14.2% 327 $45,281		$14,044,000 13.7% 329 $42,687			$13,243,000 14.3% 323 $41,000
Personal Services – State Officers % of Total Expenditures	$24,771,000 23.7%		$23,524,000 22.9%			$21,588,000 23.5%
Other Payroll Costs (FICA, Retirement, Insurance) % of Total Expenditures	$5,342,000 5.1%		$4,968,000 4.8%			$4,479,000 4.9%
Contractual Services % of Total Expenditures Electronic Data Processing % of Total Expenditures Warrant Escheat % of Total Expenditures Offset Claims % of Total Expenditures Series EE Savings Bonds % of Total Expenditures	$5,252,000 5.0% $2,239,000 2.1% $3,109,000 3.0% $35,668,000 34.1% $5,329,000 5.1%		$5,302,000 5.2% $2,315,000 2.2% $5,609,000 5.5% $34,325,000 33.4% $5,926,000 5.8%			$5,111,000 5.5% $2,035,000 2.2% $10,929,000 11.8% $21,584,000 23.4% $6,295,000 6.8%
Direct Deposit % of Total Expenditures	$5,851,000 5.6%		$3,107,000 3.0%			$4,284,000 4.6%
All Other Items % of Total Expenditures	$2,256,000 2.1%		$3,633,000 3.5%			$2,899,000 3.1%
Cost of Property and Equipment	$4,776,000		$4,935,000			$ 6,814,000
SELECTED ACTIVITY MEASURES (unaudited)		FY 2002		FY 2001	FY 2000
Total commercial vouchers processed Inquires received by Comptroller’s Records Center Cemetery care and burial trusts - licenses issued Cemetery care and burial trusts - audits completed % of paperless commercial vouchers processed % of commercial vouchers processed in four days or less		5,368,790 120,587 44 818 94.50% 72.0%		5,712,128 87,615 77 656 93.70% 92.0%	5,431,034 66,956 191 710 93.53% 97.8%
STATE COMPTROLLER
During Audit Period: Honorable Daniel Hynes Currently: Honorable Daniel Hynes

Comptroller did not serve or designate a person to serve on a Board and Council

State Statute required Comptroller or designee to serve on a Board and on a Council

INTRODUCTION

This digest covers our State compliance audit of the Office of the Comptroller Non-Fiscal Officer Responsibilities for the two years ended June 30, 2002 and financial audit for the year ended June 30, 2002.

FINDING, CONCLUSION, AND RECOMMENDATION

STATE MANDATED RESPONSIBILIITES TO SERVE ON BOARD / COUNCIL NOT FULFILLED

The Comptroller did not serve nor did he designate a person to serve as a member of the Illinois Advisory Council as required by the Alcoholism and Other Drug Abuse and Dependency Act. In addition, the Comptroller did not appoint anyone to serve on the State Mandates Board of Review as required by the State Mandates Act.

The Alcoholism and Other Drug Abuse and Dependency Act, 20 ILCS 301/10-15 requires the State Comptroller or his designee to serve as a member of the Illinois Advisory Council. The State Mandates Act, 30 ILCS 805/9.01 notes the State Mandates Board of Review (Board) will consist of 5 members; 2 members of the Board shall be appointed by the State Comptroller and 3 members shall be appointed by the Governor, all by and with the advise and consent of the Senate.

Office personnel stated they were unaware of the requirements of the Acts. (Finding 1, page14)

We recommended the Comptroller serve, designate, or appoint members to serve on the Illinois Advisory Council and the State Mandates Board of Review as required by State statute.

The Comptroller’s Office agreed with the recommendation and indicated the Comptroller will designate an employee of the Office to represent him at any future meetings of the Advisory Council and will also appoint two members to the State Mandate Board of Review.

Mr. Don Templeman, Assistant Comptroller, provided the Comptroller’s Office response to the finding.

AUDITORS’ OPINION

Our auditors state the Office’s financial statements as of and for the year ended June 30, 2002 are fairly presented in all material respects.

____________________________________

WILLIAM G. HOLLAND, Auditor General

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SPECIAL ASSISTANT AUDITORS

The firm of Sleeper, Disbrow, Morrison, Tarro & Lively, LLC were our special assistant auditors.