REPORT DIGEST

REPORT
DIGEST

JUDICIAL INQUIRY BOARD

COMPLIANCE AUDIT

For the Two Years Ended:
June 30, 1998

Summary of Findings:

Total this audit	4
Total last audit	3
Repeated from last audit	3

Release Date:

June 17, 1999

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
Attn: Records Manager
Iles Park Plaza
740 E. Ash Street
Springfield, IL 62703
(217) 782-6046 or TDD 217-524-4646

This Report Digest is also available on the worldwide web at http://www.state.il.us/auditor

SYNOPSIS

The Board did not properly calculate certain salary increases or final termination gross payments which resulted in underpayments and overpayments to employees.
The Board miscalculated its liability for compensated absences (accrued vacation and sick time) resulting in an understatement of the Board’s liability of $6,000. This condition has existed since 1994.
The Board did not maintain accurate property records. The actual balance of property and equipment was $3,228 greater than the amount recorded.

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

JUDICIAL INQUIRY BOARD
COMPLIANCE AUDIT
For The Two Years Ended June 30, 1998

EXPENDITURE STATISTICS

FY 1998

FY 1997

FY 1996

Total Expenditures (All Funds)

OPERATIONS TOTAL
Total Operations
% of Total Operations

Personal Services
% of Operations Expenditures
Average No. of Employees

Other Payroll Costs (FICA, Retirement)
% of Operations Expenditures

Contractual Services
% of Operations Expenditures

Lump Sum
% of Operations Expenditures

All Other Operations Items
% of Operations Expenditures

Cost of Property and Equipment

$525,190

$525,190
100%

$201,404
38%
6

$32,649
6%

$77,700
15%

$191,651
37%

$21,786
4%

$84,032

$328,069

$328,069
100%

$206,307
63%
5

$32,501
10%

$68,550
21%

$0
-

$20,711
6%

$58,796

$322,531

$322,531
100%

$205,987
64%
5

$32,532
10%

$65,897
20%

$0
-

$18,115
6%

$59,903

SELECTED ACTIVITY MEASURES	FY 1998	FY 1997	FY 1996
Misconduct Cases Opened	259	403	358
Pending Requests for Investigations	182	0	0
Total Allegations	441	403	358
Complaints filed with the Illinois Courts Commission	4	3	0

AGENCY DIRECTOR(S)

During Audit Period: Sue Tohinaka (thru 10/31/97), Kathy Twine (1/5/98 to 6/30/98)

Currently: Kathy Twine

The Board miscalculated salary increases and final termination gross payments

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

Property records were not complete

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INACCURATE CALCULATIONS OF SALARY INCREASES AND GROSS PAYMENTS

The Board miscalculated salary increases for two employees resulting in an underpayment of $515 to one employee and an overpayment of approximately $20 to another employee. In addition, the Board miscalculated final termination gross payments to five employees resulting in overpayments ranging from $42 to $385 and underpayments ranging from $15 to $623.

We recommended the Board maintain all support for salaries, raises, promotions and payroll deductions. In addition, the Board should perform periodic reconciliations of attendance records to ensure calculations are correct and employees receive the full amount of vacation and sick time due. (Finding 98-1, page 9)

Board personnel agreed with our finding and recommendation and stated a policy to maintain all support and perform periodic reconciliations will be adopted.

MISCALCULATED LIABILITY FOR COMPENSATED ABSENCES

The Board miscalculated its compensated absences liability for vacation and sick leave in FY98 causing an understatement of $6,000. This finding has been repeated since 1994.

We recommended the Board review the Comptroller’s Statewide Accounting Management System (SAMS) manual procedures for calculating accrued liability for compensated absences. (Finding 98-2, page 12)

Board personnel agreed with our finding and recommendation and stated SAMS manual procedures would be reviewed. (For previous agency responses, see Digest Footnote #1.)

INADEQUATE CONTROLS OVER PROPERTY RECORDS

The Board did not properly maintain adequate property records which resulted in an understatement of $3,228.

We recommended the Board comply with the State Property Control Act to ensure all equipment is properly recorded and safeguarded. (Finding 98-3, page 14)

Board personnel agreed with our finding and recommendation. They stated future property records would comply with the State Property Control Act.

OTHER FINDING

The remaining finding is less significant and is being given attention by the Board. We will review progress toward implementation of our recommendations in our next audit. Responses to the findings and recommendations were provided by Kathy Twine, Executive Director.

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:PW:ak

AUDITORS ASSIGNED

The audit was performed by the staff of the Office of the Auditor General.

DIGEST FOOTNOTES

#1: INADEQUATE CONTROL OVER ACCRUED LIABILITY FOR COMPENSATED ABSENCES - Previous Agency Responses

1996: "The accurate compensation of compensated liabilities is now ensured with the receipt of the current CUSAS manual and assignment of responsibility as outlined in Response 1."

1994: "The Administrative Assistant will change the method of computing vacation days so that only the actual time earned appears each month.

A detailed worksheet will be filled out for the SCO-580 so that any discrepancies can be identified."