REPORT DIGEST

POLLUTION CONTROL BOARD

COMPLIANCE EXAMINATION

For the Two Years Ended:

June 30, 2008

Summary of Findings:

Total this audit                    2

Total last audit                    0

Repeated from last audit     0

Release Date:

January 29, 2009

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

Iles Park Plaza

740 E. Ash Street

Springfield, IL 62703

(217) 782-6046 or TTY (888) 261-2887

This Report Digest and the Full Report are also available on

the worldwide web at

http://www.auditor.illinois.gov

SYNOPSIS

¨      The Board did not conduct employee performance evaluations in a timely manner.     

¨      The Board failed to submit its survey reports on the State Hispanic Employment Plan Program for both calendar years 2006 and 2007. 

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

EXPENDITURE STATISTICS

FY 2008

FY 2007

FY 2006

     Total Expenditures (All Funds)...............

$2,372,358

$2,574,429

$2,510,402

         Personal Services.................................

            % of Total Expenditures.................

            Average No. of Employees............

$1,375,230

58.0%

21

$1,304,792

50.7%

25

$1,307,435

52.1%

28

         Other Payroll Costs (FICA, Retirement)

            % of Total Expenditures.................

$624,168

26.3%

$530,712

20.6%

$505,450

20.1%

         Case Management..............................

            % of Total Expenditures....................

$313,547

13.2%

$684,561

26.6%

$641,299

25.6%

         Contractual Services..........................

            % of Total Expenditures.................

$27,495

1.2%

$23,953

1.0%

$25,218

1.0%

         All Other Operations Items.................

            % of Total Expenditures.................

$31,918

1.3%

$30,411

1.1%

$31,000

1.2%

     Cost of Property and Equipment...............

$913,363

$870,492

$898,930

SELECTED ACTIVITY MEASURES

FY 2008

FY 2007

FY 2006

·        Cases handled by Board (not examined).…...

·        Regulations proposed (not examined).............

·        Total cash receipts (all funds).......................

170

19

$761,508

271

21

$759,769

252

26

$1,011,806

AGENCY HEAD

During Audit Period:  Mr. G. Tanner Girard (Acting)

Currently:  Mr. G. Tanner Girard (Acting)

Failure to submit reports

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

EMPLOYEE PERFORMANCE EVALUATIONS NOT PERFORMED ON A TIMELY BASIS

         The Pollution Control Board (Board) did not conduct employee performance evaluations in a timely manner for six of 18 (33%) employees tested.  The time elapsed from the employees’ anniversary dates ranged from 79 to 309 days.   

         We recommended the Board comply with its Personnel Manual and the Illinois Administrative Code and perform evaluations timely for all employees.  (Finding 1, page 8)

         Board officials accepted our recommendation and stated controls have been put in place to ensure compliance with timely evaluations.    

FAILURE TO COMPLY WITH THE PROVISIONS OF THE STATE HISPANIC EMPLOYMENT PLAN PROGRAM

         The Board failed to submit its survey reports on the State Hispanic Employment Plan Program for both calendar years 2006 and 2007.  We noted the Board did not have the 2006 survey report on file and could not provide any transmittal documentation on the submission of its 2007 survey report. 

         We recommended the Board submit the information required by the State Hispanic Employment Plan Program and retain copies of the transmittal and report on file.   (Finding 2, page 9)

         Board officials accepted our recommendation and stated procedures have been put in place for the completion and proof of submission of the report.   

AUDITOR’S OPINION

         We conducted a compliance examination of the Pollution Control Board as required by the Illinois State Auditing Act.  We have not audited any financial statements of the Board for the purpose of expressing an opinion, because the Board does not, nor is it required to, prepare financial statements.

______________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:JSC:pp

SPECIAL ASSISTANT AUDITORS

E.C. Ortiz & Co., LLP was our Special Assistant Auditors on this engagement.