REPORT DIGEST

ILLINOIS COUNCIL ON DEVELOPMENTAL DISABILITIES

COMPLIANCE

EXAMINATION

For the Two Years Ended:

June 30, 2005

Summary of Findings:

Total this audit                          1

Total last audit                          1

Repeated from last audit           0

Release Date:

February 9, 2006 

State of Illinois

Office of the Auditor General

WILLIAM G. HOLLAND

AUDITOR GENERAL

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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

SYNOPSIS

           The Council did not maintain time sheets for its employees in compliance with the State Officials and Employees Ethics Act.

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

EXPENDITURE STATISTICS

FY 2005

FY 2004

FY 2003

·         Total Expenditures (All Appropriated Funds)

OPERATIONS TOTAL...................................

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

      Personal Services........................................

      % of Operations Expenditures......................

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

      Other Payroll Costs (FICA, Retirement).......

      % of Operations Expenditures......................

      Contractual Services....................................

      % of Operations Expenditures......................

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

      % of Operations Expenditures......................

GRANTS TOTAL............................................

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

·         Cost of Property and Equipment.....................

$2,577,219

$1,082,609

42.01%

$527,480

48.72%

10

$248,757

22.98%

$239,247

22.1%

$67,125

6.2%

$1,494,610

57.99%

$287,509

$2,886,978

$1,172,840

40.63%

$619,342

52.81%

13

$255,114

21.75%

$224,204

19.12%

$74,180

6.32%

$1,714,138

59.37%

$284,577

$2,852,709

$1,152,900

40.41%

$607,179

52.67%

14

$232,920

20.2%

$214,567

18.61%

$98,234

8.52%

$1,699,809

59.59%

$289,765

AGENCY DIRECTOR

During Examination Period:       Sheila T. Romano, Ed. D.

Currently:  Sheila T. Romano, Ed. D.

Only management (non-exempt) employees were in compliance with the State Officials and Employees Ethics Act

FINDINGS, CONCLUSIONS AND

RECOMMENDATIONS

INADEQUATE CONTROLS OVER TIMEKEEPING

      The Council does not maintain time sheets for its employees in compliance with the State Officials and Employees Ethics Act (Act).

The Council’s 10 exempt (non civil service) employees did not maintain time sheets in compliance with the Act.  Exempt employees’ time is tracked using weekly time sheets, one time sheet for Springfield employees and one time sheet for Chicago employees.  The weekly time sheets use “check marks” to note the times the employees begin and end the day, however, these time sheets are only signed by the timekeeper and supervisor, not the employee.  Management (non-exempt) employees report time on separate time sheets in compliance with the Act.

The Act (5 ILCS 430/5-5(c)) requires each State employee to periodically submit time sheets documenting the time spent each day on official State business to the nearest quarter hour. (Finding 1, page 9)

We recommended the Council comply with the timekeeping requirements of the State Officials and Employees Ethics Act by preparing and maintaining the required time sheets for all State employees.

Council officials concurred with our recommendation.  The Council noted it was advised by both the Department of Central Management Services and the Office of the Governor regarding the appropriateness of its timekeeping process related to the Act.  Further, the Council stated that they will develop and implement a revised timekeeping documentation process that complies with the recordkeeping requirements of the Act.

Response to the recommendation was provided by Janinna Hendricks, Chief Fiscal Officer.

AUDITORS’ OPINION

We conducted a compliance examination of the Council as required by the Illinois State Auditing Act.  We have not audited any financial statements of the Council for the purpose of expressing an opinion because the Council does not, nor is it required to, prepare financial statements.

______________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:TLD:pp

SPECIAL ASSISTANT AUDITORS

      Our special assistant auditors on this examination were Sikich Gardner & Co, LLP.