REPORT DIGEST

ILLINOIS STATE POLICE MERIT BOARD

COMPLIANCE AUDIT

For the Two Years Ended:
June 30, 2000

Summary of Findings:

Total this audit 3
Total last audit 2
Repeated from last audit 1

Release Date:
March 29, 2001

 

 

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 did not file certain required reports in a timely manner.
  • The Board did not have adequate internal controls over receipts and refunds.

 

 

 

 

 

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

 

 

 

 

 

ILLINOIS STATE POLICE MERIT BOARD
COMPLIANCE AUDIT
For The Two Years Ended June 30, 2000

EXPENDITURE STATISTICS

FY 2000

FY 1999

FY 1998

Total Expenditures (All Funds)

$805,679

$784,232

$691,760

OPERATIONS TOTAL

% of Total Expenditures

$805,679

100%

$784,232

100%

$691,760

100%

Personal Services
% of Operations Expenditures
Average No. of Employees

$283,067
35%
6

$265,953
34%
6

$258,449
37%
6

Other Payroll Costs (FICA, Retirement)
% of Operations Expenditures

$61,253

8%

$57,478

7%

$47,341

7%

Contractual Services
% of Operations Expenditures

$397,805
49%

$359,611
46%

$335,709
49%

All Other Operations Items

% of Operations Expenditures

$63,554

8%

$101,190

13%

$50,261

7%

GRANTS TOTAL

% of Total Expenditures

$0

0%

$0

0%

$0

0%

Cost of Property and Equipment

$185,181

$193,832

$203,733
SELECTED ACTIVITY MEASURES

FY 2000

FY 1999

FY 1998
Complaints against sworn officers
Complaints settled without hearings
Complaints involving formal hearings
Complaints pending at year end
Pre-employment cards received
Applicants certified to Cadet class
Graduating applicants certified to Cadet class
Number of Cadet classes

10
8
3
5
1,460
155
105
2

16
12
10
6
3,016
265
198
3

13
7
9
12
2,288
69
63
1
EXECUTIVE DIRECTOR

During Audit Period: James Seiber
Currently: James Seiber
 

 

 

Required reports filed 3 to 32 days late

 

 

 

 

 

 

 

 

 

 

 

 

 

Receipts deposited 9 to 113 days late

 

 

 

 

 

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

UNTIMELY FILING OF REQUIRED REPORTS

The State Police Merit Board (Board) did not file certain required reports in a timely manner. We noted the following:
  • Internal control certifications were filed 6 days late in FY99 and 3 days late in FY00.
  • One Travel Headquarter Report (Form TA-2) was filed 4 days late.
  • Four of eight Fixed Assets Reports were filed from 4 to 32 days late. (Finding 1, page 8)

We recommended the Board comply with the requirements of the Fiscal Control and Internal Auditing Act, the State Finance Act, and the Statewide Management Accounting System (SAMS) procedures by filing required reports in a timely manner.

The Board responded it will comply with our recommendation.

INADEQUATE CONTROLS OVER RECEIPTS AND REFUNDS

The State Police Merit Board (Board) did not have adequate controls over receipts and refunds. We noted the following:
  • Ten receipts, totaling $422, were deposited 9 to 113 days late into the State Treasury.
  • Eight receipt deposit transmittals were submitted 10 to 54 days late to the Office of the Comptroller.
  • Receipts and refunds were not properly recorded in the Board's records.
  • One person was responsible for preparing, depositing and reconciling receipts. (Finding 3, pages 11-12)

We recommended the Board make deposits of receipts into the State Treasury timely and submit Receipt Deposit Transmittal Forms to the Office of the Comptroller timely. We also recommended the Board maintain a cash receipts ledger indicating the date receipts were received; and segregate duties over custody and recordkeeping of assets.

The Board responded it will comply with our recommendations.

AUDITORS’ OPINION

We conducted a compliance audit of the Board as required by the Illinois State Auditing Act. The Board has no locally held, federal or State trust funds. Consequently, there are no financial statements requiring an audit.

 

____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:JC:pp

SPECIAL ASSISTANT AUDITORS

This audit was performed by the Auditor General’s staff.