REPORT DIGEST

STATE BOARD OF ELECTIONS

COMPLIANCE AUDIT

For the Two Years Ended:
June 30, 2001

Summary of Findings:

Total this audit 2
Total last audit 1
Repeated from last audit 0

Release Date:
April 10, 2002

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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 Board's Chicago office cash receipts were placed in an employee's personal checking account for transfer to the State Treasury.

 

 

 

 

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

 

 

 

STATE BOARD OF ELECTIONS
COMPLIANCE AUDIT
For The Two Years Ended June 30, 2001

EXPENDITURE STATISTICS

FY 2001

FY 2000

FY 1999

Total Expenditures (All Funds)

$7,965,439

$6,838,692

$7,653,908
OPERATIONS TOTAL
% of Total Expenditures

$4,381,092
55%

$4,424,117
65%

$4,334,390
57%
Personal Services
% of Operations Expenditures
Average No. of Employees

$2,844,851
65%
60

$2,670,984
60%
60

$2,625,951
60%
61
Other Payroll Costs (FICA, Retirement)
% of Operations Expenditures

$600,052
14%

$563,098
13%

$548,321
13%
Contractual Services
% of Operations Expenditures

$558,147
13%

$799,122
18%

$646,149
15%
All Other Operations Items
% of Operations Expenditures

$378,042
8%

$390,913
9%

$513,969
12%
GRANTS TOTAL
% of Total Expenditures

$3,584,347
45%

$2,414,575
35%

$3,319,518
43%

Cost of Property and Equipment

$1,033,329

$878,970

$1,856,183

SELECTED ACTIVITY MEASURES

CANDIDATE ACTIONS

MARCH 2000 PRIMARY

NOVEMBER 2000 GENERAL
Nonwinners
Withdrawals
Removed
Nominated
Delegates and Alternates Elected
Total
Resolutions to fill vacancies, nominations, or new party petitions
Withdrawals
Removed
Total 		561
84
41
299
251
1,236		  

 

 


54
6
10
70
 

Objections

Objections
 

102 filed
28 overruled
9 withdrawn
39 sustained
26 candidates withdrew after objection filed

20 filed
8 overruled
1 withdrawn
10 sustained
1 candidate withdrew after objection filed
BOARD DIRECTOR(S)

During Audit Period: Dr. Ronald D. Michaelson
Currently: Dr. Ronald Michaelson
 

 

 

 

 

Weak cash control

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

NEED TO CHANGE CASH TRANSFER PROCEDURES

Cash receipts were deposited into a personal checking account prior to transmittal to the State Treasury at a later date.

Occasionally, small amounts of cash are received in the Chicago office for various fees, materials and other miscellaneous items. The receipts are properly recorded in the receipts log. At that time of deposit, however, the cash receipts were placed into an employee's personal checking account. The employee then prepared a check payable to the State of Illinois and forwarded it to the State Treasury for deposit. Total cash receipts for the fiscal year 2000 and 2001 did not exceed $1,700 and $600, respectively.

Proper accounting procedures, and sound business practices prohibit employees from converting State funds into their personal accounts. (Finding 1, page 9)

We recommended the Board implement procedures to insure that cash receipts are deposited directly into a clearing account maintained by the State Treasurer.

Board officials responded that they will institute procedures to ensure that all Chicago office cash receipts, regardless of amount, will be promptly converted to a money order payable to the State of Illinois prior to forwarding to Springfield for deposit with the State Treasurer.

OTHER FINDING

The remaining finding is less significant and is reportedly being given attention by the Board. We will review the Board's progress towards implementation of our recommendations in our next compliance audit.

The Board’s response was provided by Executive Director, Mr. Ronald D. Michaelson.

 

______________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:KMM:pp

SPECIAL ASSISTANT AUDITORS

Our special assistant auditors on this audit were Clifton Gunderson LLP.