ILLINOIS COURT OF CLAIMS FINANCIAL AND COMPLIANCE AUDIT June 30, 1999 Summary of Findings: Total this audit
4
To obtain a copy of the Report contact: This Report Digest is also available on |
|
ILLINOIS COURT OF CLAIMS
FINANCIAL AND COMPLIANCE AUDIT
For The Two Years Ended June 30, 1999
EXPENDITURE STATISTICS | FY 1999 |
FY 1998 |
FY 1997 |
$35,380,510 |
$27,718,776 |
$32,018,769 |
|
OPERATIONS TOTAL |
$1,136,801 |
$1,029,716 |
$919,555 |
SELECTED ACTIVITY MEASURES | FY 1999 | FY 1998 | FY 1997 |
Filing Fees Collected Total Claims Awarded Total Claims Denied Total Claims Dismissed Total Claims Pending |
$6,490 |
$11,155 |
$7,543 |
CHIEF JUSTICE | |||
During Audit Period: Roger A. Sommers (Through
February 8, 1999) |
The Court was over-awarded more than $12,000 in federal grants
The Court did not maintain sufficient controls over fixed asset reporting |
INACCURATE FEDERAL CERTIFICATION FORMS The Court of Claims (Court) did not properly complete Crime Victims Compensation Grant certifications. The Court did not include all refunds received in the calculation of eligible State funded payments for federal reimbursement. As a result, the Courts grant awards were overstated by more than $12,000. (Finding 3, page 18) We recommended the Court include all refunds on the Certification forms to ensure compliance with the Crime Victims Compensation program. Court officials agreed with our recommendation and stated corrective action has been taken to ensure accurate completion of future certifications, and to adjust for the over-award noted by the auditors. FIXED ASSET REPORTING WEAKNESSES The Court did not maintain accurate property records or timely file required fixed asset reports. The Courts property records were not updated to reflect a capital lease valued at $11,990 or a property deletion valued at $3,275. Also, six property items could not be traced to property records and one item was not recorded at the proper cost. In addition, the Court filed 7 of 8 quarterly fixed asset reports with the Office of the State Comptroller 4 to 144 days late and did not file an FY99 property listing with the Department of Central Management Services (DCMS). (Finding 2, page 16) We recommended the Court ensure that all equipment is recorded accurately on its property records, file the quarterly fixed asset reports with the Office of the State Comptroller timely and submit required annual reports to DCMS. Court officials concurred with the recommendations and stated inventory responsibilities have been reassigned. OTHER FINDINGS The other findings were less significant and officials have responded that appropriate corrective action is in progress. We will review progress toward implementing all recommendations in our next audit. AUDITORS OPINION We have stated the financial statements of the Court of Claims as of and for the years ended June 30, 1999 and June 30, 1998 are fairly presented in all material respects.
______________________________________ WGH:GR:pp SPECIAL ASSISTANT AUDITORS This audit was conducted by staff of the Office of the Auditor General. |