REPORT DIGEST

LEGISLATIVE RESEARCH UNIT

COMPLIANCE AUDIT
For the Two Years Ended:
June 30, 1997

Summary of Findings:

Release Date:
April 8, 1998

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

SYNOPSIS

• The Legislative Research Unit did not file an annual report on the agency's workforce with the Office of the Governor as required by the State Employment Records Act.
  
  
  
  
  
  
  
  
  
  
  
  
  
  

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

FY 1997

FY 1996

FY 1995

• Total Expenditures (All Funds)

OPERATIONS TOTAL
% of Total Expenditures
Personal Services
% of Operations Expenditures
Average No. of Employees
Other Payroll Costs (FICA, Retirement)
% of Operations Expenditures
Contractual Services
% of Operations Expenditures
Intern Programs
% of Operations Expenditures
All Other Operations Items
% of Operations Expenditures

GRANTS TOTAL
% of Total Expenditures

• Cost of Property and Equipment

$1,413,286

$1,413,286
100%
$715,633
50.6%
20
$117,508
8.3%
$43,720
3.1%
$409,596
29.0%
$126,829
9.0%

$0
0%

$445,750

$1,298,898

$1,298,898
100%
$690,193
53.1%
20
$111,796
8.6%
$46,219
3.6%
$374,440
28.8%
$762,500
5.9%

$0
0%

$395,276

$1,320,318

$1,320,318
100%
$670,060
50.7%
19
$117,042
8.9%
$40,833
3.1%
$386,685
29.3%
$105,698
8.0%

$0
0%

$358,094

FY 1997

FY 1996

FY 1995

• Memorandums, Letters, Publications

769

835

853

During Audit Period: Mr. Patrick D. O'Grady
Currently: Mr. Patrick D. O'Grady

Annual Report not filed

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

FAILURE TO SUBMIT WORKFORCE ANNUAL REPORT TO GOVERNOR

The Legislative Research Unit (Unit) did not file an annual report on the agency's workforce with the Office of the Governor as required by the State Employment Records Act (5 ILCS 410/20). We found that the Legislative Research Unit timely and properly filed a required report on the agency's workforce with the Office of the Secretary of State.

We recommended the Legislative Research Unit file an annual report for 1996 and subsequent years with the Office of the Governor as required by law. The Unit responded the instructions on the form were followed, but the instructions did not require a report to the Governor.

AUDITOR'S OPINION

We conducted a compliance audit of the Legislative Research Unit as required by the Illinois State Auditing Act. The Unit had no locally held federal or State trust funds. Consequently, there were no financial statements requiring a financial audit leading to an opinion.

____________________________________
WILLIAM G. HOLLAND, Auditor General

WGH:JTD:pp

SPECIAL ASSISTANT AUDITORS

Kula, Cowan & Barnes, P.C. were our special assistant auditors for this audit.