REPORT DIGEST


JUDICIAL INQUIRY BOARD


COMPLIANCE AUDIT
For the Two Years Ended:
June 30, 1996


Summary of Findings:

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




Release Date:
February 26, 1997





State of Illinois
Office of the Auditor General

WILLIAM G. HOLLAND
AUDITOR GENERAL

Iles Park Plaza
740 E. Ash Street
Springfield, IL 62703
(217) 782-6046

SYNOPSIS

  • The Board did not properly calculate salary increases resulting in an overpayment of approximately $4,189 to one employee and an underpayment of $198 to a second employee.
  • The Board miscalculated its liability for compensated absences (accrued vacation and sick time) by $6,000. It also underpaid a retired employee approximately $3,214 of a lump sum payment for accrued and unused sick and vacation time.
  • The Board did not maintain accurate property records resulting in an understatement of $535 on the Board's Fixed Assets Reports.
{Expenditures and Activity Measures are summarized on the reverse page.}

 

JUDICIAL INQUIRY BOARD
COMPLIANCE AUDIT
For The Two Years Ended June 30, 1996

EXPENDITURE STATISTICS

FY 1996 FY 1995 FY 1994
  • Total Expenditures (All Funds)..............
$322,531 $330,863 $244,791
OPERATIONS TOTAL
 
 
 
Total Operations............................................ $322,531 $330,863 $244,791
% of Total Operations..................................

100% 100% 100%
Personal Services.......................................... $205,987 $174,252 $124,512
% of Operations Expenditures.................... 64% 53% 51%
Average No. of Employees.........................

5 5 3
Other Payroll Costs (FICA, Retirement)...... $ 32,532 $ 20,849 $ 20,210
% of Operations Expenditures...................

10% 6% 8%
Contractual Services..................................... $ 65,897 $109,459 $ 87,260
% of Operations Expenditures....................

20% 33% 36%
All Other Operations Items........................... $ 18,115 $ 26,303 $ 12,809
% of Operations Expenditures....................

6% 8% 5%
  • Cost of Property and Equipment........
$ 59,903 $ 44,066 $ 36,261
SELECTED ACTIVITY MEASURES

FY 1996 FY 1995 TOTAL
Misconduct Cases Opened............................ 315 198 513
Limited Investigations 274 173 447
Extensive Investigations 41 25 66
Cases Heard Before the Board......................

16 9 25
AGENCY HEAD

During Audit Period: Ray Breen, Lawrence Pusateri, Sue Tohinaka
Currently: Sue Tohinaka

 

 









The Board miscalculated salary increases for two employees














Liability for vacation and sick leave was overstated by $6,000












Property records were not adequate

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

IMPROPER CALCULATIONS OF SALARY ADJUSTMENTS

The Board miscalculated salary increases for two employees resulting in an overpayment of $4,189 to one employee and an underpayment of approximately $198 to another employee. Good business practices require the establishment of a proper internal control structure to prevent improper expenditures, ensure accuracy and reliability of data, and promote operational efficiency.
 
We recommended Board management strengthen its internal controls to ensure proper expenditures of State funds and comply with the State Comptroller's Act and CUSAS procedures. (Finding 1, page 6)
Board management agreed with our finding and recommendation and stated that steps have been taken to recover the overpayment and to prevent future miscalculations in salary increases.
 
LIABILITY FOR COMPENSATED ABSENCES WAS INCORRECT
 
The Board miscalculated its compensated absences liability for vacation and sick leave in FY96 causing an overstatement of the liability of $6,000. In addition, a retired employee was underpaid a lump sum payment of approximately $3,214 for accrued and unused sick time. Improper calculations for compensated absence liability could result in improper reporting to the Comptroller which misrepresents State liability.
We recommended the Board comply with the State Finance Act and CUSAS procedures to ensure accurate computation of compensated absence liability. (Finding 2, page 8)
 
Board management agreed with our finding and recommendation. They stated that corrective action has been taken to ensure accurate payment for compensated absence liabilities.
 
INADEQUATE CONTROLS OVER PROPERTY RECORDS
 
The Board did not properly maintain adequate property records which resulted in an understatement of $535 on the Board's Fixed Asset Reports.
 
Inadequate property and equipment reporting prevents fair presentation of the Board's financial information and statewide accountability as well as reduces the Board's ability to adequately safeguard State property.
 
We recommended the Board record all property under its control as required by the State Property Control Act and the Illinois Administrative Code. (Finding 3, page 9)
Board management agreed with our finding and recommendation. They stated that adequate property records are now on file and will be properly maintained
 
AUDITORS' OPINION
 
The Board does not have any non-shared or locally held State or federal funds. Consequently, there are no financial statements requiring an auditors' opinion presented in this report.


____________________________________
WILLIAM G. HOLLAND, Auditor General

WGH:JW:NLA
 
AUDITORS ASSIGNED
The audit was performed by the Auditor General's staff.