LIMITED SCOPE COMPLIANCE EXAMINATION
For the Two Years Ended: June 30, 2009
Summary of Findings:
Total this audit:† 1
Total last audit:† 3
Repeated from last audit:† 0
Release Date: June 29, 2010
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 www.auditor.illinois.gov
ē†††††††††† The Center did not maintain adequate recordkeeping or physical control over equipment. †††††††††
FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS
INADEQUATE CONTROLS OVER PROPERTY AND RELATED RECORDS
††††††††††† The Elisabeth Ludeman Developmental Center (Center) did not maintain adequate recordkeeping or physical control over equipment.
††††††††††† Seven of 25 (28%) items tested, totaling $1,420, were unable to be located. Items included a cell phone, a VCR, a blackboard, a camera, a pager, a radio, and a drill.†
††††††††††† Center officials stated the cell phone was misplaced and replaced with a new phone, but the property tag of the original phone was not deleted from property records timely.† Center officials further stated that equipment items were unable to be located due to possibly being discarded by an employee without properly notifying the Centerís Property Control Coordinator so a Request for Deletion (RFD) could be completed and submitted to DHS Central Office for removal of the item from the property listing
††††††††††† Failure to exercise control over property and maintain accurate property records increases the susceptibility of State assets to loss, theft, and misuse that may otherwise be prevented or detected. (Finding 1, page 9)
††††††††††† We recommended the Center strengthen controls over property and equipment to ensure compliance with applicable rules and regulations.
††††††††††† Center officials agreed with the recommendation and stated the Center will ensure controls over property and equipment are strengthened and staff will be retrained to ensure compliance with rules and regulations.
††††††††††† We conducted a compliance examination of the Center as required by the Illinois State Auditing Act.† This was a limited scope compliance examination.† We also performed certain accounting procedures with respect to the accounting records of the Center to assist with the financial audit of the entire Department of Human Services.† Financial statements for the Department will be presented in that report.
WILLIAM G. HOLLAND, Auditor General
This examination was performed by the Office of the Auditor Generalís staff.