REPORT DIGEST ILLINOIS LABOR RELATIONS BOARD COMPLIANCE AUDIT For the Two Years Ended: June 30, 2001 Summary of Findings: Total this audit 2 Release Date: State of Illinois Office of the Auditor General WILLIAM G. HOLLAND AUDITOR GENERAL To obtain a copy of the Report contact: (217)782-6046 or TDD (217) 524-4646 This Report Digest is also available on |
SYNOPSIS
{Expenditures and Activity Measures are summarized on the reverse page.} |
ILLINOIS LABOR RELATIONS BOARD
COMPLIANCE AUDIT
For The Two Years Ended June 30, 2001
EXPENDITURE STATISTICS | FY 2001 |
FY 2000 |
FY 1999 |
$2,011,929 |
$1,860,505 |
$1,788,821 |
|
Personal Services % of Total Expenditures Average No. of Employees |
$1,297,012 64.5% 28 |
$1,224,263 65.8% 27 |
$1,154,214 64.5% 26 |
Other Payroll Costs (FICA, Retirement) % of Total Expenditures |
$272,879 13.6% |
$254,158 13.7% |
$236,413 13.2% |
Contractual Services % of Total Expenditures |
$237,030 11.8% |
$199,238 10.7% |
$198,470 11.1% |
Electronic Data Processing % of Total Expenditures |
$71,148 3.5% |
$53,636 2.9% |
$74,552 4.2% |
All Other Items % of Total Expenditures |
$133,860 6.6% |
$129,210 6.9% |
$125,172 7.0% |
$642,745 |
$637,419 |
$648,740 |
SELECTED ACTIVITY MEASURES (UNAUDITED) |
FY 2001 |
FY 2000 |
FY 1999 |
|
110 |
132 |
118 |
AGENCY DIRECTOR(S) |
During Audit Period: Brian E. Reynolds, Executive
Director |
The Agency owed the Department of Central Management Services $9,464 for telecommunications charges and had only $42 remaining in their telecommunications appropriation at the end of fiscal year 2001
|
FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS INCURRED INDEBTEDNESS IN EXCESS OF APPROPRIATION At the end of fiscal year 2001, the Agency owed $9,464 to the Communications Revolving Fund of the Department of Central Management Services (DCMS). The Agencys total telecommunication appropriation was $63,000 of which $62,958 was expended. The State Finance Act (30 ILCS 105/30) prohibits agencies from incurring any indebtness in excess of money appropriated by the State legislature. In addition, the DCMS rules (74 Ill. Adm. Code 1000.50) state that user agencies shall not leave Internal Service Funds unpaid in order to circumvent fiscal year budgetary controls. Agency management stated they paid $10,359 for installation of technological advancements in the telecommunications system at the Chicago office, which increased the monthly lease obligation by $2,000. (Finding 2, page 11) Agency officials accepted our recommendation to not incurr indebtness for technological advancements if its appropriations are not sufficient to cover the installation and monthly operating charges. OTHER FINDING The remaining finding is less significant and is being given attention by the Agency. We will review progress toward implementing our recommendations during the next audit. AUDITORS OPINION We conducted a compliance audit of the Illinois Labor Relations Board as required by the Illinois State Auditing Act. The Board had no locally held federal or State trust funds. Consequently, there were no financial statements requiring a financial audit leading to an opinion. ____________________________________ WILLIAM G. HOLLAND, Auditor General WGH:JAF:pp SPECIAL ASSISTANT AUDITORS West & Company, LLC were our special assistant auditors for this engagement. |