REPORT DIGEST

POLLUTION CONTROL BOARD

FINANCIAL AND COMPLIANCE AUDIT
For the Two Years Ended:
June 30, 1996

Summary of Findings:

Release Date:
April 30, 1997

State of Illinois
Office of the Auditor General

WILLIAM G. HOLLAND
AUDITOR GENERAL

Iles Park Plaza
740 E. Ash Street
Springfield, IL 62703
(217) 782-6046

INTRODUCTION

Our report disclosed one material compliance finding. The Board did not accurately report employee statistics on its Agency Workforce Report as required by the State Employment Records Act. The Board has accepted our recommendation to correct this deficiency. We will follow-up on progress toward implementing our recommendation in our next audit.

AUDITORS' OPINION

Our auditors state that the June 30, 1996 and 1995 financial statements of the Pollution Control Board Trust Fund (207) and Pollution Control Board Fund (277) are fairly presented, except for the omission of a budget and actual statement which results in an incomplete presentation.

____________________________________
WILLIAM G. HOLLAND, Auditor General

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SPECIAL ASSISTANT AUDITORS

Williams & Williams were our special assistant auditors for this audit.

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

FY 1996

FY 1995

FY 1994

• Total Expenditures (All Funds)

OPERATIONS TOTAL
% of Total Revenues

Personal Services
% of Operations Expenditures
Average No. of Employees

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

Contractual Services
% of Operations Expenditures

All Other Operations Items
% of Operations Expenditures

GRANTS TOTAL
% of Total Expenditures

• Cost of Property and Equipment

$2,204,128

$1,804,128
81.85%

$1,162,258
64.43%
33

$241,221
13.37%

$60,698
3.36%

$339,951
18.84%

$400,000
18.15%

$939,818

$1,994,535

$1,744,542
87.47%

$1,057,486
60.62%
31

$210,693
12.08%

$70,300
4.03%

$406,063
23.27%

$249,993
12.53%

$891,739

$2,068,522

$1,384,199
66.92%

$1,010,919
73.03%
27

$191,999
13.87%

$31,156
2.25%

$150,125
10.85%

$684,323
33.08%

$692,062

FY 1996

FY 1995

FY 1994

• Case Distribution

348

544

430

• Regulations Proposed

18

43

35

• Total Receipts (All Funds)

$426,956

$274,105

$710,875