REPORT DIGEST   JUDICIAL INQUIRY BOARD   COMPLIANCE EXAMINATION For the Two Years Ended: June 30, 2004   Summary of Findings:   Total this audit                          1 Total last audit                          1 Repeated from last audit           1   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 written policies and procedures over its daily operations.                                                                  {Expenditures and Activity Measures are summarized on the reverse page.}

 

   JUDICIAL INQUIRY BOARD

COMPLIANCE EXAMINATION

For The Two Years Ended June 30, 2004

 

EXPENDITURE STATISTICS	FY2004	FY2003	FY2002
·        Total Expenditures (All Funds)..............................   OPERATIONS TOTAL            Total Operations..................................................               % of Total Operations......................................	$576,107     $576,107 100%	$605,596     $605,596 100%	$613,695     $613,695 100%
Personal Services..............................................	$277,527	$272,529	$273,188
% of Operations Expenditures..........................               Average No. of Employees...............................           Other Payroll Costs (FICA, Retirement)..............               %  of Operations Expenditures.........................              Contractual Services...........................................	48.2% 5 $55,807 9.7%   $207,000	45.0% 5 $57,256 9.5%   $239,078	44.5% 5 $56,173 9.1%   $239,767
% of Operations Expenditures............................	35.9%	39.5%	39.1%
All Other Operations Items.................................. .	$35,773	$36,733	$44,567
% of Operations Expenditures...........................	6.2%	6.0%	7.3%
·        Cost of Property and Equipment.............................	$98,441	$100,157	$108,500

 

SELECTED ACTIVITY MEASURES	FY2004	FY2003	FY2002
·        Complaints Received/Initiated..............................	455	457	454
·        Complaints filed with the Illinois Courts Commission	0	1	2

 

AGENCY DIRECTOR

During Audit Period:  Ms. Kathy Twine       Currently:  Ms. Kathy Twine

 

 

FINDINGS, CONCLUSIONS, AND

RECOMMENDATIONS

 

INADEQUATE POLICIES AND PROCEDURES

 

                                                                        The Board did not have adequate written policies

                                                            and procedures over its daily operations.  Major areas that

                                                            lacked adequate written policies were personal services,

Policies did not adequately                operation of automobiles, and computer systems.

address personnel, vehicles,            

or computer systems                                      We recommended the Board develop and document                                                                 polices and procedures for each area of its daily operations.                                                                  (Finding 1, page 8) This finding was first reported in 2000.

 

Board personnel stated that within the next 120 days, the Board and/or its designee will review its formal and informal policies and procedures for each area of its daily operations and expand/document areas that the Board and/or its designee determine are necessary to prevent inaccurate record keeping, improper accounting for transactions, loss and/or misuse of State assets, and loss of information during staff turnovers.  (For the previous agency response, see Digest Footnote #1.)

 

 

AUDITORS’ OPINION

 

We conducted a compliance examination of the Judicial Inquiry 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

 

ASSIGNED AUDITORS

 

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

 

 

DIGEST FOOTNOTES

 

#1 – INADEQUATE POLICIES AND PROCEDURES – Previous Agency Response

 

2002:  The Board and/or its designee will review its formal and informal policies and procedures over its daily operations and expand/document areas that the Board and/or its designee determine are necessary to prevent inaccurate record keeping, improper accounting, misuse of State funds, and loss of information during staff turnovers.