REPORT DIGEST

ILLINOIS LIQUOR CONTROL COMMISSION

FINANCIAL AND COMPLIANCE AUDIT

For the Two Years Ended:

June 30, 2000

Summary of Findings:

Total this audit 1

Total last audit 3

Repeated from last audit 0

Release Date:
March 20, 2001

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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

 

 

 

 
  • Commission receipts were underreported by $56,026 for the audit period because staff did not perform proper monthly reconciliations.

 

 

 

 

 

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

 

 

ILLINOIS LIQUOR CONTROL COMMISSION
FINANCIAL AND COMPLIANCE AUDIT
For The Two Years Ended June 30, 2000
EXPENDITURE STATISTICS

FY 2000

FY 1999

FY 1998
Total Expenditures (All Appropriated Funds)
OPERATIONS TOTAL
% of Total Expenditures
General Office:
Personal Services
% of Operations Expenditures
Average No. of Employees
Other Payroll Costs (FICA, Retirement)
% of Operations Expenditures
Contractual Services
% of Operations Expenditures
All Other Items
% of Operations Expenditures
Shipment Regulation
% of Operations Expenditures
Retailer Education Program
% of Operations Expenditures
Tobacco Study
% of Operations Expenditures
B.A.S.S.E.T./Under 21
% of Operations Expenditures
Cost of Property and Equipment

$4,233,840
$4,233,840
100%

$1,865,804
44.08%
58
$664,374
15.70%
$252,057
5.95%
$351,620
8.30%
$144,531
3.41%
$219,924
5.19%
$454,292
10.73%
$281,238
6.64%
$780,418

$3,792,316
$3,792,316
100%

$1,777,298
46.87%
48
$617,369
16.28%
$283,015
7.46%
$447,978
11.81%
$49,663
1.31%
$212,780
5.61%
$404,213
10.66%
0
0%
$683,692

$3,556,434
$3,556,434
100%

$1,758,367
49.45%
53
$540,603
15.20%
$300,910
8.46%
$329,772
9.27%
0
0%
$191,743
5.39%
$435,039
12.23%
0
0%
$629,111
SELECTED ACTIVITY MEASURES (Unaudited)

FY 2000

FY 1999

FY 1998
  • Number of Licenses Issued
  • Investigations/Inspections Performed
  • Citations for Violations

25,750
21,671
3,925

 25,925
23,845
5,176		 26,402
20,344
6,366
AGENCY DIRECTOR(S)

During Audit Period: Arabel Alva Rosales (7/1/98-2/18/99), Sam Panayotovich (2/19/99 to 8/31/00)
Currently: Mark Bishop (Acting)
 

 

 

 

 

 

 

 

Receipts underreported by $56,026

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

INDINGS, CONCLUSIONS, AND RECOMMENDATIONS

IMPROPER RECEIPT RECONCILIATIONS

Commission receipts were under reported by $56,026 for the audit period. The Commission did not properly reconcile their receipts to Comptroller reports resulting in underreporting of $14,173 and $41,853 in fiscal year 2000 and 1999 respectively. Also, receipts collected on the last day of June were not included as deposits-in-transit on their records.

Statewide Accounting Management System (SAMS) procedure 25.40.20 requires monthly reconciliations of receipts to Comptroller reports (Finding 00-1, page 13).

We recommended the Commission prepare monthly reconciliations as required by SAMS and properly record deposits-in-transit at the end of the fiscal year.

Commission officials agreed with our recommendation and stated they have taken steps to develop written procedures for recording and reconciling receipts each month and at the close of the fiscal year.

AUDITORS’ OPINION

Our auditors stated the Commission’s financial statements for the Dram Shop Fund as of June 30, 1999 and June 30, 2000 were fairly presented in all material respects.

 

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WILLIAM G. HOLLAND, Auditor General

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SPECIAL ASSISTANT AUDITORS

Our Special Assistant Auditors were Duffner & Company, P.C.