REPORT DIGEST

OFFICE OF THE STATE APPELLATE DEFENDER

FINANCIAL AND COMPLIANCE AUDIT
(In accordance with the Single Audit Act and OMB Circular A-133)

For the Year Ended:
June 30, 1999


Summary of Findings:

Total this audit                  2
Total last audit                  1
Repeated from last audit   0

Release Date:
March 2, 2000


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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

  • The Agency did not perform adequate management oversight controls to compensate for a lack of segregation of duties in its fiscal operations.





















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

 

 



OFFICE OF THE STATE APPELLATE DEFENDER
FINANCIAL AND COMPLIANCE AUDIT
(In Accordance with the Single Audit Act Amendments of 1996 and
OMB Circular A-133)
For The Two Years Ended June 30, 1999

EXPENDITURE STATISTICS

FY 1999

FY 1998

FY 1997

    Total Expenditures (All Funds)
    Personal Services
        % of Total Expenditures
        Average No. of Employees
    Other Payroll Costs (FICA, Retirement)
        % of Total Expenditures
    Contractual Services
        % of Total Expenditures
    All Other Operations Items
        % of Total Expenditures
    Cost of Property and Equipment

$10,155,185
$6,659,767
65.6%
145

$1,408,504
13.9%
$1,655,535
16.3%
$431,379
4.2%
$1,507,892

$9,665,494
$6,304,748
65.2%
147

$1,136,456
11.8%
$1,783,333
18.4%
$440,957
4.6%
$1,548,348

$9,142,083
$5,440,171
59.5%
123

$903,081
9.9%
$2,349,666
25.7%
$449,165
4.9%
$1,635,383

SELECTED ACTIVITY MEASURES

FY 1999

FY 1998

FY 1997

  • Equivalent Full Cases Completed
  • Cost Per Equivalent Full Case   
       Completed…
  • Briefs Filed:
    Original Briefs
    Anders Briefs
    Death Penalty Briefs
    Motions to Withdraw or Dismiss
       Allowed
    Summary Motions Filed
         Total

2,418

$4,200

1,346
369
14

433
82
2,244

2,430

$3,978

1,426
316
10

444
97
2,293

2,230

$4,100

1,736
329
15

523
123
2,726

STATE APPELLATE DEFENDER
During Audit Period: Theodore A. Gottfried
Currently: Theodore A. Gottfried













Improvements in Internal Controls Needed









FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

MANAGEMENT OVERSIGHT CONTROL WEAKNESSES

The Agency did not always perform adequate management oversight controls to compensate for a lack of segregation of duties in its fiscal operations.

Because of its small size the Agency is not able to achieve an adequate segregation of duties in its fiscal operations. The Chief Fiscal Officer processes and records vouchers, maintains the equipment records, conducts the annual physical inventory, processes the semi-monthly payroll, and reconciles the accounting records. Management was not reviewing the Chief Fiscal Officer's work to compensate for the lack of an adequate segregation of duties. (Finding 1, pages 15-16)

Agency officials accepted our recommendation to remove the Chief Fiscal Officer’s authority to make final approval of vouchers and to review the quarterly fixed asset reports, semi-monthly payroll, and monthly accounting reconciliations prepared by the Chief Fiscal Officer.

OTHER FINDING

The remaining finding is of lesser significance and is being given attention by management. We will review the status of corrective action in our next compliance audit.

AUDITORS’ OPINION

Our auditors state the financial statements of the Office of the State Appellate Defender as of June 30, 1999, and for the year then ended are fairly presented in all material respects.

 

_____________________________________
WILLIAM G. HOLLAND, Auditor General

WGH:JAF:pp

SPECIAL ASSISTANT AUDITORS

Velma Butler & Company, LTD. were our special assistant auditors for this audit.