REPORT DIGEST

ILLINOIS STATE POLICE MERIT BOARD

COMPLIANCE EXAMINATION

For the Two Years Ended:

June 30, 2004

Summary of Findings:

Total this audit                          2

Total last audit                          1

Repeated from last audit           0

Release Date:

February 24, 2005 

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

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 Board did not have adequate controls over its contractual service expenditures.  Professional legal services were paid without having a contractual agreement reduced to writing and filed with the Comptroller’s Office.

¨      The Board did not timely file its administrative reports as required. 

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

EXPENDITURE STATISTICS

FY 2004

FY 2003

FY 2002

!  Total Expenditures .............................

$856,036

$725,237

$834,262

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

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

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

$315,355

37%

5

$330,521

46%

6

$320,972

38%

6

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

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

$52,086

6%

$71,974

10%

$69,800

8%

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

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

$432,854

51%

$275,105

38%

$397,090

48%

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

           % of Total Expenditures

$55,741

6%

$47,637

6%

$46,400

6%

!  Cost of Property and Equipment.........

$239,451

$236,718

$236,208

SELECTED ACTIVITY MEASURES

FY 2004

FY 2003

FY 2002

Complaints against sworn officers.....................

Complaints settled without hearings...................

Complaints involving formal hearings.................

Complaints pending at year end........................

Pre-employment cards received........................

Applicants certified to a cadet class..................

Graduating applicants certified to class..............

*Two classes in FY04 will not graduate until FY05. 

14

9

5

10

2,351

106

*38

10

7

7

10

2,242

68

68

19

5

9

14

1,695

116

104

EXECUTIVE DIRECTOR

     During Audit Period:  James Seiber

     Currently:  James Seiber

 Report not filed timely

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROLS OVER CONTRACTUAL SERVICE EXPENDITURES

      The State Police Merit Board (Board) did not have adequate controls over its contractual service expenditures.  The Board expended $28,303 and $50,996 during FY03 and FY04, respectively, to a single vendor for professional legal services without a contractual agreement. 

      We recommended the Board strengthen controls to ensure contractual agreements are approved prior to the execution of the contract and that the contracts are reduced to writing and filed with the State Comptroller’s Office. (Finding 1, page 7)

      Board officials responded this was a unique situation and that an unexpected turn of events caused the expenses to exceed the limitations.  In the future, the Board will execute a contract and file it with the State Comptroller prior to work being performed.

UNTIMELY FILINGS OF REPORTS

      The State Police Merit Board did not timely file its administrative reports as required.  We noted the following:

·        Three of eight Agency Reports of State Property were filed between 3 and 29 days late;

·        The FY04 Fiscal Control and Internal Auditing Act certification was filed 38 days late;

·        The FY03 and FY04 Agency Fee Imposition Reports were filed 5 and 51 days late.

·        The FY03 and FY04 Petty Cash Usage Reports were filed 18 and 89 days late.

      We recommended the Board ensure all required reports be filed with the appropriate parties on a timely basis.  (Finding 2, Page 8)

      Board officials stated the reports will be submitted timely going forward.

AUDITORS’ OPINION

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

____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:JSC:pp

AUDITORS ASSIGNED

      The compliance examination was conducted by the Auditor General’s staff.