REPORT DIGEST

 

COMMISSION ON GOVERNMENT FORECASTING AND ACCOUNTABILITY

 

COMPLIANCE EXAMINATION

For the Two Years Ended:

June 30, 2007

 

Summary of Findings:

 

Total this audit††††††††††††        † 3

Total last audit                      2

Repeated from last audit       2

 

 

Release Date:

January 17, 2008

 

 

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 Full Report are also available on

the worldwide web at

http://www.auditor.illinois.gov

 

 

 

 

 

SYNOPSIS

 

 

        The Commission did not maintain sufficient controls over the recording and reporting of its property.

 

        The Commission did not include required information in their State Debt Impact Notes.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

COMMISSION ON GOVERNMENT FORECASTING AND ACCOUNTABILITY

COMPLIANCE EXAMINATION

For The Two Years Ended June 30, 2007

 

 

EXPENDITURE STATISTICS

FY 2007

FY 2006

FY 2005

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

 

$1,117,406

$1,011,075

$1,175,718

†††††††† Personal Services..............................

††††††††††† % of Operations Expenditures.........

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

 

$710,510

63.6%

13

$683,793

67.6%

12

$639,378

54.4%

12

†††††††† Other Payroll Costs (FICA, Retirement)..

††††††††††† % of Operations Expenditures........

 

$161,336

14.4%

$128,628

12.7%

$173,997

14.8%

†††††††† Contractual Services..........................

††††††††††† % of Operations Expenditures........

 

$55,335

5.0%

$74,967

7.4%

$55,230

4.7%

††††††††† Lump Sums.......................................

†††††††††† % of Operations Expenditures..........

 

$165,105

14.8%

$102,983

10.2%

$288,242

24.5%

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

††††††††††† % of Operations Expenditures........

 

$25,120

2.2%

$20,704

2.1%

$18,871

1.6%

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

$186,863

$177,102

$171,031

 

 

SELECTED ACTIVITY MEASURES (not examined)

FY 2007

FY 2006

FY 2005

†††† Reports Published................................................

††††††††††††††† 19

††††††††††††††† 22

††††††††††††† 13

†††† Pension Impact Notes Prepared............................

†††† Debt Impact Notes Prepared................................

†††† Number of Pension Bills that became Law............

††††††††††††† 311

††††††††††††††† 84

††††††††††††††††† 5

††††††††††††† 156

††††††††††††††† 37

††††††††††††††† 31

††††††††††† 310

††††††††††† 105

††††††††††††† 20

 

 

AGENCY DIRECTOR

During Audit Period:Dan R. Long

Currently:Dan R. Long


 

 

 

 

 

 

 

 

 

 

 

 

Equipment was not timely recorded or not recorded

 

 

 

 


Reconciliations were not performed between Quarterly Reports of State Property, property records and equipment expenditures

 

 

 

 

 †††††

Software was improperly added to property records

 

 

Equipment items were not recorded at correct amounts

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 


State Debt Impact Notes did not include information required by statute

 

 

 

 

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

 

PROPERTY CONTROL WEAKNESSES

 

††††† The Commission on Government Forecasting and Accountability (Commission) did not maintain sufficient controls over the recording and reporting of its property.We noted the following:

 

        The Commission did not timely record equipment additions on its property listing or Quarterly Reports of State Property (C-15ís).Fourteen equipment additions totaling $2,564 were recorded between 6 and 10 months late.In addition, two equipment purchases totaling $725 were never recorded on the Commissionís C-15ís.

 

        The Commission did not reconcile its property listing to the C-15ís filed with the Illinois Office of the Comptroller (IOC).The June 30, 2007 amount reported on the C-15 did not agree to the Commissionís property listing as of June 30, 2007.A difference of $1,007 was not reconciled or explained.In addition, the Commissionís property and equipment expenditures processed by the IOC during FY06 did not reconcile to additions recorded on the Quarterly C-15 reports.Property and equipment expenditures totaling $4,078 were never recorded on the C-15ís.

 

        The Commission included computer software and licenses on its property control records.We noted 30 computer software and licensing items totaling $21,697 on the Commissionís property listing as of June 30, 2007.

 

        Four equipment items were not recorded on the Commissionís property records at the proper amounts.Three items were understated by a total of $212 and 1 item was overstated by $300.

 

        The Commission did not submit its C-15ís by the reporting deadlines.Two of 8 (25%) C-15ís submitted during the examination period were filed 2 and 3 days late.(Finding 1, pages 8-9)

 

††††† We recommended the Commission strengthen internal controls over equipment and ensure all equipment is accurately and timely recorded on the Commissionís property records.Further, the Commission should follow Statewide Accounting Management System procedures for completing accounting reports pertaining to Quarterly Reports of State Property.The Commission should also reconcile its property reports and records to the C-15ís and IOC expenditure reports for property on a quarterly basis to ensure completeness and accuracy of its property records.Lastly, the Commission should submit its Quarterly Reports of State Property by the reporting deadlines.

 

††††††††††† Commission management agreed with the finding and stated that they have implemented changes to correct the deficiencies.

 

STATE DEBT IMPACT NOTES DID NOT INCLUDE REQUIRED INFORMATION

 

††††† The Commission on Government Forecasting and Accountability (Commission) did not include required information in their State Debt Impact Notes.

 

We reviewed 25 State Debt Impact Notes (Notes) of which 3 Notes were related to legislation that would add new or increase existing bond authorization levels.Three of 3 (100%) Notes tested did not include the required assessment of current outstanding, unissued, retired bond authorization levels nor did it include the total principal on all other then-outstanding bonds of the State.(Finding 3, page 12)

 

††††† We recommended the Commission include in its State Debt Impact Notes all the information required by the State Debt Impact Note Act.

 

Commission management agreed with the finding and stated that a strict interpretation of the statute requires each Debt Impact Note to include information stating the outstanding, unissued, and retired bond authorization and principal outstanding and the Commission will begin reporting this information on all future Debt Impact Notes.

 

 

 

 

OTHER FINDINGS

 

††††† The remaining finding is reportedly being given attention by Commission management.We will review progress toward implementation of our recommendations during our next examination.

 

†††††

 

AUDITORSí OPINION

 

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

 

 

 

 

 

____________________________________

WILLIAM G. HOLLAND, Auditor General

 

††††††††††††††††††††††††††††††††††††††††††††††††††

 

WGH:GR:pp

 

 

 

††††††††††††† AUDITORS ASSIGNED

 

††††† This examination was performed by staff of the Office of the Auditor General.