REPORT DIGEST

OFFICE OF THE COMPTROLLER

NON-FISCAL OFFICER RESPONSIBILITIES

COMPLIANCE EXAMINATION

For the Two Years Ended:

June 30, 2004

Summary of Findings:

Total this audit 0

Total last audit 1

Repeated from last audit 0

Release Date:

May 10, 2005

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 TTY (888) 261-2887

This Report Digest is also available on

the worldwide web at

http://www.state.il.us/auditor

INTRODUCTION

This digest covers our State compliance examination of the Office of the Comptroller Non-Fiscal Officer Responsibilities for the two years ended June 30, 2004.

FINDING, CONCLUSION, AND RECOMMENDATION

There were no material findings of noncompliance disclosed during our audit tests. We commend the Office of the Comptroller Non-Fiscal Officer Responsibilities for maintaining effective internal controls.

AUDITORS’ OPINION

We conducted a compliance examination of the Office of the Comptroller – Non-Fiscal Officer Responsibilities as required by the Illinois State Auditing Act. We have not audited any financial statements of the Office of the Comptroller – Non-Fiscal Officer Responsibilities for the purpose of expressing an opinion because the Office of the Comptroller – Non-Fiscal Officer Responsibilities does not, nor is it required to, prepare financial statements.

____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:TLD:pp

SPECIAL ASSISTANT AUDITORS

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

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

OFFICE OF THE COMPTROLLER

NON-FISCAL OFFICER RESPONSIBILITIES

COMPLIANCE EXAMINATION

For The Two Years Ended June 30, 2004

EXPENDITURE STATISTICS

FY 2004

FY 2003

FY 2002

! Total Expenditures (All Funds).......................

$95,931,000

$101,923,000

$104,624,000

Personal Services – Comptroller Operations..

% of Total Expenditures.......................

Average No. of Employees.................

Average Employee Salary...................

$14,027,000

14.62%

302

$46,447

$14,737,000

14.46%

307

$48,003

$14,807,000

14.15%

329

$45,006

Personal Services – State Officers............

% of Total Expenditures.............................

$24,075,000

25.1%

$23,943,000

23.49%

$24,771,000

23.68%

Other Payroll Costs (FICA, Retirement, Insurance)

% of Total Expenditures....................

$4,795,000

$5,212,000

5.11%

$5,342,000

5.11%

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...................

$3,691,000

3.85%

$1,822,000

1.9%

$4,392,000

4.58%

$31,594,000

32.93%

$4,052,000

4.22%

$4,353,000

4.27%

$1,695,000

1.66%

$3,042,000

2.99%

$34,781,000

34.13%

$4,830,000

4.74%

$5,252,000

5.02%

$2,239,000

2.14%

$3,109,000

2.97%

$35,668,000

34.09%

$5,329,000

5.09%

Direct Deposit ....................................

% of Total Expenditures...................

$5,303,000

5.53%

$6,870,000

6.74%

$5,851,000

5.59%

All Other Items...................................

% of Total Expenditures.................

$2,180,000

2.27%

$2,460,000

2.41%

$2,256,000

2.16%

! Cost of Property and Equipment..........

$914,000

$693,000

$811,000

SELECTED ACTIVITY MEASURES (not examined)

FY 2004

FY 2003

FY 2002

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.........

5,944,560

98,896

1,034

96.1%

5,836,010

119,944

147

842

95.5%

5,368,790

120,587

818

94.5%

STATE COMPTROLLER

During Audit Period: Honorable Daniel Hynes

Currently: Honorable Daniel Hynes