REPORT DIGEST

ILLINOIS LIQUOR CONTROL COMMISSION
COMPLIANCE AUDIT

For the Two Years Ended:
June 30, 2002

Summary of Findings:

Total this audit 2
Total last audit 1
Repeated from last audit 1

Release Date:
February 25, 2003

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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 understated by $12,684 and $90,222 for the years ended June 30, 2002 and 2001 respectively, because staff did not perform proper monthly reconciliations.

 

 

 

 

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

 

 

ILLINOIS LIQUOR CONTROL COMMISSION
COMPLIANCE AUDIT
For The Two Years Ended June 30, 2002

EXPENDITURE STATISTICS

FY 2002

FY 2001

FY 2000
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
Other Programs
% of Operations Expenditures
Cost of Property and Equipment

$6,315,066

$6,315,066
100%

$2,206,426
34.94%
60
$888,026
14.06%
$234,275
3.71%
$431,920
6.84%
$0
0%
$226,099
3.58%
$257,045
4.07%
$600,156
9.50%
$1,471,119
23.30%
$738,321

$5,984,283

$5,984,283
100%

$1,940,008
32.42%
59
$740,619
12.38%
$234,953
3.93%
$404,724
6.76%
$162,979
2.72%
$224,539
3.75%
$310,881
5.19%
$508,526
8.50%
$1,457,054
24.35%
$726,782

$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%
$0
0%
$780,418
SELECTED ACTIVITY MEASURES (Unaudited)

FY 2002

FY 2001

FY 2000
  • Number of Licenses Issued
  • Investigations/Inspections Performed
  • Citations for Violations

25,817
27,400
4,017

26,349
24,233
3,961

25,750
21,671
3,925
AGENCY DIRECTOR(S)

During Audit Period: Sam Panayotovich (2/19/99 to 8/31/00) Mark Bishop (9/1/00 to present)
Currently: Mark Bishop

 

 

 

 

 

Receipts were understated by $12,684 and $90,222 for fiscal years ended June 30, 2002 and 2001 respectively

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

IMPROPER RECONCILIATION OF RECEIPTS

The Commission did not perform monthly reconciliations of its receipts reported to the Comptroller. As a result, Commission receipts were understated by $12,684 and $90,222 for fiscal years ended June 30, 2002 and 2001, respectively.

Statewide Accounting Management System (SAMS) procedure 25.40.20 requires monthly reconciliations of receipts to Comptroller reports (Finding 1, pages 8-9).

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 correct this matter.

OTHER FINDING

The other finding is less significant and is reportedly being given attention by the Commission. We will review the Commission's progress toward implementation in our next audit.

AUDITORS’ OPINION

We conducted a compliance audit of the Illinois Liquor Control Commission for the two years ended June 30, 2002 as required by the Illinois State Auditing Act. We have not audited any financial statements of the Commission for the purpose of expressing an opinion because the Commission does not, nor is it required to, prepare financial statements.

 

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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.