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REPORT DIGEST
COMPLIANCE EXAMINATION For the Two Years Ended: June 30, 2008 Summary of Findings: Total this audit 3 Total last audit 3 Repeated from last audit 1
Relea February 26, 2009
State of
Office of the Auditor General WILLIAM G. HOLLAND AUDITOR GENERAL
To obtain a copy of the
Report contact: Office of the Auditor
General
(217) 782-6046 or TTY (888)
261-2887 This Report Digest and the
Full Report are also available on the worldwide web at http://www.auditor.illinois.gov |
SYNOPSIS ¨ The Board did not have adequate controls over its personal services function. ¨ The Board failed to pay telecommunication invoices totaling $3,225 for Fiscal Year 2008, in effect exceeding its appropriation by this amount for the fiscal year. {Expenditures and Activity Measures are summarized on the reverse page.} |
COMPLIANCE EXAMINATION
For
The Two Years Ended June 30, 2008
|
EXPENDITURE STATISTICS |
FY
2008 |
FY
2007 |
FY
2006 |
|
Total
Expenditures ...............................
|
$931,308 |
$818,860 |
$855,173 |
|
Personal Services............................
% of Total Expenditures..............
Average No. of Employees.......... |
$406,745
44%
5 |
$322,096
39%
5 |
$304,000
36%
5 |
|
Other Payroll Costs (FICA,
Retirement).....................................
% of Total Expenditures.............. |
$97,784
11% |
$61,356
8% |
$46,546
5% |
|
Contractual Services........................
% of Total Expenditures.............. |
$385,344
41% |
$379,732
46% |
$453,565
53% |
|
All Other Items........................................
% of Total Expenditures |
$41,435
4% |
$55,676
7% |
$51,062
6% |
|
|
|
|
|
|
Cost of Property and Equipment........... |
$183,016 |
$241,745 |
$201,750 |
|
SELECTED ACTIVITY MEASURES
(Not Examined) |
|
|
FY
2006 |
|
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..............
*One class in FY08 will not graduate until FY09.
^Two
classes in FY06 did not graduate until FY07. |
9
5
2
9
2,497
122
*100
|
9
12
2
7
2,810
132
105
|
17
11
6
12
1,517
150
^0 |
|
EXECUTIVE DIRECTOR |
|
During Audit Period:
James Seiber (through 12-31-07); Ronald P. Cooley (effective 1-1-08)
Currently: Ronald P. Cooley |
|
Lack of controls over personal services function
Board exceeded its
appropriation by $3,225 |
FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS INADEQUATE CONTROLS OVER PERSONAL SERVICES The State Police Merit Board (Board) did not have adequate controls over its personal services function. We noted the Board did not: · maintain time sheets in compliance with the State Officials and Employees Ethics Act; · exercise controls over employee attendance to ensure the employees’ work hours and benefit time were properly recorded and documented; · comply with Board rules in regards to compensatory time; · complete all sections of the Board’s Agency Workforce Report; and · conduct employee performance appraisals timely. We recommended the Board ensure timesheets are maintained in compliance with the State Officials and Employees Ethics Act and ensure Agency Workforce reports are properly completed. We further recommended the Board strengthen controls to ensure employees’ work hours and benefit time are properly recorded and documented and perform appraisals timely for all employees. (Finding 1, pages 8-10) Board officials agreed and stated as of January 1, 2009 the Board will implement procedures to bring the Board into compliance. NONPAYMENT OF COMMUNICATION REVOLVING FUNDThe Board failed to pay telecommunication invoices totaling $3,225 for Fiscal Year 2008, in effect exceeding its appropriation by this amount for the fiscal year. During our testing, we noted the Board still owed the Department of Central Management Services (DCMS) communications revolving fund $3,225 after available funds had been used to pay fiscal year 2008 charges. We also noted the Board transferred funds totaling $2,019 out of their telecommunication appropriation. The Board transferred $1,284 to the personal services line items in late June and transferred $735 to the contractual services line item in August, which was the fiscal year 2008 lapse period. If the Board had not transferred the funds and used the original amount appropriated to pay DCMS revolving fund the Board would have only owed DCMS approximately $1,206 as opposed to $3,225. We recommended the Board timely process revolving fund invoices and initiate reductions in other line items to ensure sufficient funds to pay all expenditures. (Finding 3, page 13) Board officials agreed and stated they will take measures to process revolving fund invoices in a timely manner.
OTHER FINDING
The other report finding pertaining to voucher processing weaknesses is reportedly being given attention by the Board. We will review progress toward implementing our recommendation in our next examination. AUDITORS’ OPINION We conducted a compliance examination of the State Police Merit Board (Board) as required by the Illinois State Auditing Act. We have not audited any financial statements of the Board for the purpose of expressing an opinion because the Board 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. |