REPORT DIGEST

ILLINOIS COURT OF CLAIMS

FINANCIAL AND COMPLIANCE AUDIT
(In Accordance with the Single Audit Act and OMB Circular A-133)
For the Two Years Ended:
June 30, 1999

Summary of Findings:

Total this audit                4
Total last audit                4
Repeated from last audit 0







Release Date:
March 9, 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 Court did not properly complete grant certifications resulting in an over-award of more than $12,000.
  • The Court did not maintain adequate controls over fixed asset reporting.


























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






ILLINOIS COURT OF CLAIMS
FINANCIAL AND COMPLIANCE AUDIT
For The Two Years Ended June 30, 1999
EXPENDITURE STATISTICS

FY 1999

FY 1998

FY 1997

Total Expenditures (All Funds)

$35,380,510

$27,718,776

$32,018,769

OPERATIONS TOTAL
% of Total Expenditures
Personal Services
% of Operations Expenditures
Average No. of Employees
  Part-time (including 7 judges)
  Full-time
Other Payroll Costs (FICA,
    Retirement)
% of Operations Expenditures
Contractual Services
% of Operations Expenditures
Lump Sum and Other Purposes
% of Operations Expenditures
All Other Operations Items
% of Operations Expenditures

AWARDS, GRANTS & PERMANENT
IMPROVEMENTS TOTAL
% of Total Expenditures

Cost of Property and Equipment

$1,136,801
3.2%
$784,304
69.0%

42
5

$159,382
14.0%
$33,510
3.0%
$124,035
10.9%
$35,570
3.1%


$34,243,709
96.8%

$115,465

$1,029,716
3.7%
$761,710
74.0%

43
4

$131,442
12.8%
$26,623
2.6%
$86,959
8.4%
$22,982
2.2%


$26,689,060
96.3%

$123,949

$919,555
2.9%
$715,028
77.8%

47
3

$110,264
12.0%
$30,363
3.3%
$34,018
3.7%
$29,882
3.2%


$31,099,214
97.1%

$115,368
SELECTED ACTIVITY MEASURES FY 1999 FY 1998 FY 1997
Filing Fees Collected
Total Claims Awarded
Total Claims Denied
Total Claims Dismissed
Total Claims Pending

$6,490
6,537
1,995
1,715
8,131

$11,155
7,415
3,096
1,950
8,491

$7,543
5,193
1,241
1,768
7,932
CHIEF JUSTICE

During Audit Period:  Roger A. Sommers (Through February 8, 1999)
Currently:  Andrew M. Raucci




















The Court was over-awarded more than $12,000 in federal grants













The Court did not maintain sufficient controls over fixed asset reporting















FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INACCURATE FEDERAL CERTIFICATION FORMS

The Court of Claims (Court) did not properly complete Crime Victims Compensation Grant certifications. The Court did not include all refunds received in the calculation of eligible State funded payments for federal reimbursement. As a result, the Court’s grant awards were overstated by more than $12,000. (Finding 3, page 18)

We recommended the Court include all refunds on the Certification forms to ensure compliance with the Crime Victims Compensation program.

Court officials agreed with our recommendation and stated corrective action has been taken to ensure accurate completion of future certifications, and to adjust for the over-award noted by the auditors.

FIXED ASSET REPORTING WEAKNESSES

The Court did not maintain accurate property records or timely file required fixed asset reports. The Court’s property records were not updated to reflect a capital lease valued at $11,990 or a property deletion valued at $3,275. Also, six property items could not be traced to property records and one item was not recorded at the proper cost. In addition, the Court filed 7 of 8 quarterly fixed asset reports with the Office of the State Comptroller 4 to 144 days late and did not file an FY99 property listing with the Department of Central Management Services (DCMS). (Finding 2, page 16)

We recommended the Court ensure that all equipment is recorded accurately on its property records, file the quarterly fixed asset reports with the Office of the State Comptroller timely and submit required annual reports to DCMS.

Court officials concurred with the recommendations and stated inventory responsibilities have been reassigned.

OTHER FINDINGS

The other findings were less significant and officials have responded that appropriate corrective action is in progress. We will review progress toward implementing all recommendations in our next audit.

AUDITORS’ OPINION

We have stated the financial statements of the Court of Claims as of and for the years ended June 30, 1999 and June 30, 1998 are fairly presented in all material respects.

 

______________________________________
WILLIAM G. HOLLAND, Auditor General

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SPECIAL ASSISTANT AUDITORS

This audit was conducted by staff of the Office of the Auditor General.