DEAF AND HARD OF HEARING COMMISSION
For the Two Years Ended: June 30, 2009
Summary of Findings:
Total this audit: 3
Total last audit: 1
Repeated from last audit: 1
Release Date: April 13, 2010
State of Illinois, Office of the Auditor General
WILLIAM G. HOLLAND, AUDITOR GENERAL
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Office of the Auditor General, Iles Park Plaza, 740 E. Ash Street, Springfield, IL 62703
(217) 782-6046 or TTY (888) 261-2887
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The Commission did not maintain sufficient controls over the recording and reporting of its State property.
FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS
PROPERTY CONTROL WEAKNESSES
The Deaf and Hard of Hearing Commission (Commission) did not maintain sufficient controls over the recording and reporting of its State property. During testing we noted the following:
• Four of 8 (50%) Quarterly Reports of State Property (C-15s) submitted to the Office of the Comptroller (IOC) during FY08 and FY09 did not agree to the Commission’s property records in the Common Inventory System.
• Property and equipment expenditures, totaling $4,585, during the FY07 lapse period were never recorded on the Commission’s property listing or the C-15s submitted to the IOC.
• The Commission filed its FY08 Annual Real Property Utilization Report 26 days late.
• The Commission did not accurately report the cost of equipment items on its property records. We noted shipping and handling charges were not included and one item was reduced by a trade-in allowance.
• One equipment item was not recorded at the proper amount and two library books were not recorded on the Commission’s property records. In addition, one item was reported with an improper location code.
• The Commission did not timely record 15 of 49 (31%) equipment items tested, totaling $10,747, on its property records. The items were recorded from 33 to 414 days late.
We recommended the Commission strengthen controls over the recording and reporting of its State property. Specifically, the Commission should ensure equipment is recorded at its proper cost and is added to inventory records in a timely manner. In addition, we recommended the Commission thoroughly review all reports prepared from internal records for accuracy before submission to the IOC. Lastly, we recommended the Commission file the Annual Real Property Utilization Report by October 30 of each year. (Finding 1, pages 9-11)
Commission personnel agreed with our recommendation and stated they will review internal controls to improve accuracy and timeliness of reporting of property control records and will work with the Illinois Office of the Comptroller to correct any reporting errors.
The other report findings pertaining to untimely filing of Fiscal Control and Internal Auditing Act certifications and inadequate segregation of duties are reportedly being given attention by Commission management. We will review progress toward implementation of our recommendation during our next examination
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 Commission for the purpose of expressing an opinion because the Commission does not, nor is it required to, prepare financial statements.
WILLIAM G. HOLLAND, Auditor General
This examination was performed by staff of the Office of the Auditor General.