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REPORT DIGEST PROCUREMENT POLICY BOARD COMPLIANCE
EXAMINATION For the Two Years Ended: June 30, 2008 Summary of Findings: Total this audit 1 Total last audit 8 Repeated from last audit 1 Release Date: December 4, 2008
State of
Office of the Auditor General WILLIAM G. HOLLAND AUDITOR GENERAL
To obtain a copy of the
Report contact: Office of the Auditor
General
(217) 782-6046 or TTY (888) 261-2887 This Report Digest and Full
Report are also available on the worldwide web at http://www.auditor.illinois.gov |
SYNOPSIS ¨ The Board did not adjust property control records or exercise adequate controls over its property. {Expenditures and Activity Measures are summarized on the reverse page.} |
COMPLIANCE EXAMINATION
For the Two Years Ended June 30, 2008
|
EXPENDITURE STATISTICS |
FY 2008 |
FY 2007 |
FY 2006 |
|
· Total Expenditures (All Funds)........... |
$281,941 |
$251,308 |
$217,788 |
|
Personal Services........................................
% of Expenditures.................................
Average No. of
Employees....................
|
$177,344
63%
4 |
$167,598
67% 4 |
$144,574
66%
4 |
|
Other Payroll Costs
(FICA, Retirement)......
% of Expenditures.................................
|
$41,925
15% |
$31,163
12% |
$21,268
10% |
|
Contractual Services....................................
% of Expenditures.................................
|
$48,538
17% |
$43,834
17% |
$43,654
20% |
|
All Other Operations
Items..........................
% of Expenditures.................................
|
$14,134
5% |
$8,713
4% |
$8,292
4% |
|
·
Cost of Property and Equipment..............
|
$28,094 |
$24,518 |
$22,928 |
|
|
|
|
|
|
SELECTED ACTIVITY MEASURES (Not Examined) |
Calendar Year 2007 |
Calendar Year 2006 |
Calendar Year 2005 |
Procurement
Reviews Initiated
|
|
|
|
|
Contract Award Notice
Emergency
Sole Source Total Procurement Reviews Initiated |
3
0
0
3 |
8
1
4
13 |
15
1
6
22 |
|
More Information Requested and Results
More
Information Requested
Procurement Withdrawn due to Board Inquiry |
450 17 |
359 8 |
408 13 |
|
Agency Executive Director |
|
During Audit Period: Matthew Brown
Currently: Matthew
Brown |
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New items were not tagged or included on property records
$3,564 difference between the Board’s property records
and the Fixed Asset Report submitted to the Office of the Comptroller
Ten property items totaling $2,505 were included on the
Board’s internal report but not on the CMS report
Property items were incorrectly recorded on property
records
Property items were inadvertently deleted from property
records |
INTRODUCTION The Procurement Policy Board is statutorily charged with the responsibility to review, comment upon and recommend rules and practices governing the procurement, management, control and disposal of supplies, services, professional and artistic services, construction, and real property and capital improvement leases procured by the State. FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS PROPERTY CONTROL WEAKNESSES The Procurement Policy Board (Board) did not adjust property
control records or exercise adequate controls over its property. During
testing we noted the following:
·
The Board
did not tag or include two property items, a calculator and a digital
recorder, totaling $128 on the property records.
·
The Board’s property records as of June 30, 2008
indicated a property value of $23,107, however the C-15 Report at June 30,
2008 indicated that the property value was $19,543.
·
The Board
maintained two separate property listings.
One listing represented all equipment items that the Board maintains while
another listing was maintained on the Central Inventory System through
CMS. Ten property items totaling
$2,505 were included on the internal report but not on the CMS report. One property item with a zero value
recorded on the CMS report was no longer the property of the Board. It was not included on the Board’s internal
report. One property item totaling
$550 was entered on the CMS report twice.
·
Two
property items totaling $199 were purchased prior to fiscal year 2007, but
not included on property records until fiscal year 2007.
·
Seven
property items purchased prior to fiscal year 2007 were added to the property
listing during fiscal year 2007 at the incorrect cost resulting in an
understatement of $154.
·
Two
property items were entered into the property records at a zero value prior
to fiscal year 2007, however, during fiscal year 2007 the Board entered the
actual price totaling $2,870 into the property records.
·
Four
property items totaling $2,904 were deleted from the property records prior to
June 30, 2008, however, the Board still had possession of those property
items. We recommended the Board comply with the Illinois Administrative Code and the State Property Control Act by ensuring all property under its jurisdiction is recorded accurately on their property records. Board officials concurred with our recommendation and stated they had transitioned to an internally established database for inventory which complies with the Illinois Administrative Code and the State Property Control Act. The Board also reconciled the new system with the Comptrollers quarterly C-15 inventory value certification. AUDITORS’ OPINION
We conducted a compliance examination of the 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:TLD:pp AUDITORS ASSIGNEDThis compliance examination was performed by the Office of the Auditor General’s staff. |