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.