REPORT DIGEST

EXPENDITURE STATISTICS	FY 2003		FY 2002	FY 2001
! Total Expenditures (All Funds)	$597,463	$624,049		$574,670
Personal Services % of Total Expenditures Average No. of Employees	$355,775 59.5% 7	$333,228 53.4% 7		$298,631 52.0% 7
Other Payroll Costs (FICA, Retirement) % of Total Expenditures	$76,127 12.7%	$70,599 11.3%		$62,529 10.9%
Contractual Services % of Total Expenditures	$87,109 14.6%	$98,016 15.7%		$85,544 14.9%
Lump Sums………………………. % of Total Expenditures……………………...	$22,440 3.8%	$48,929 7.8%		$63,607 11.0%
All Other Operations Items % of Total Expenditures	$56,012 9.4%	$73,277 11.8%		$64,359 11.2%
! Cost of Property and Equipment	$224,569	$218,868		$226,666

SELECTED ACTIVITY MEASURES	FY 2003		FY 2002	FY 2001
Public inquiries addressed Web site hits Monthly average subscribers to broadcast e-mail/bulletin board service Materials distributed Promotional items distributed Complaints satisfactorily resolved Library materials loaned Newsletter subscribers Workshops presented	11,327 71,635 164 131,986 38,381 25 457 12,306 55	9,755 9,836 125 31,289 27,639 54 733 8,342 60		7,965 2,500 100 10,408 11,691 80 250 3,840 58

AGENCY DIRECTOR

During Audit Period: Gerald Covell, Director

Currently: Janet Lambert, Acting Director

Equipment transactions were not timely recorded and properly reported

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INACCURATE REPORTING OF STATE PROPERTY

The Commission did not maintain sufficient controls over the recording and reporting of its property. We noted the following weaknesses:

The Commission did not timely record 7 of 18 (39%) equipment additions totaling $13,241 on its property records. These items were recorded between 104 and 173 days late. In addition, a printer purchased for $503 in December 2002 was not tagged or entered on the property records during the audit period.

The Commission did not properly complete the FY 02 and FY 03 Agency Report of State Property (C-15) sent to the Office of the State Comptroller. Property records and detailed support provided by the Commission did not agree to the figures reported on the C-15 for additions, deletions, and net transfers. The Commission reported total additions and deletions of $89,904 and $13,363, respectively, for the audit period.

The Commission did not file a required surplus furniture affidavit with the State Surplus Administrator prior to a new furniture purchase of $851. (Finding 1, pages 8-9)

We recommended that Commission personnel ensure all additions are timely recorded on property control records and C-15 reports. Also, Commission personnel should review applicable Statewide Accounting Management System (SAMS) procedures and maintain clearly documented detailed records to support additions, deletions, and net transfers included in each C-15 report. Further, the Commission should ensure that surplus property affidavits are filed before purchasing new furniture over $500.

Commission management stated that significant improvements were made in inventory controls over the prior audit period, and noted that physical inventories were accurate. Management further stated that the Commission is dedicated to full compliance in all aspects of its operations, and that management will implement appropriate procedures to correct the deficiencies.

AUDITORS’ OPINION

We conducted a compliance audit of the Commission as required by the Illinois State Auditing Act. The Commission had no locally held federal or State trust funds. Consequently, there were no financial statements requiring a financial statement audit leading to an opinion.

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WILLIAM G. HOLLAND, Auditor General

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AUDITORS ASSIGNED

This audit was performed by staff of the Office of the Auditor General.