FINDINGS, CONCLUSIONS
AND
RECOMMENDATIONS
FAILURE TO PERFORM ANNUAL PERFORMANCE EVALUATIONS
The Center did not complete employee performance evaluations
or did not complete evaluations in a timely manner.
Twenty-three personnel files out of fifty (46%) files tested
did not include annual performance evaluations based on the employee’s
anniversary date.
·
3 of 50 (6%) personnel files had no evaluations
·
12 of 50 (24%) evaluations were between 1 to 2 years
late
·
3 of 50(6%) evaluations were between 2 to 3 years
late
·
5 of 50 (10%) evaluations were between 3 to 4 years
late. (Finding 1, page 9)
Agency officials agreed with our recommendation to comply
with the Illinois Administrative Code and perform timely employee evaluations
and stated that performance evaluations will be completed and current by
March 1, 2006. Furthermore, the
Center Director will ensure an objective for completing evaluations and each
department will set up a tracking system to flag thirty days before the due
date to ensure compliance.
INADEQUATE
CONTROL OVER PROCESSING OF VOUCHERS
The Center was not in compliance with
voucher processing procedures.
Based on our examination of fifty
vouchers for the two-year period ended June 30, 2005, we noted the following
instances of noncompliance:
·
2 of 50 vouchers
tested (4%) were not approved or disapproved within 30 days after receipt of
the vendor invoice. Also, the
vouchers were not paid within 60 days of receipt by the Comptroller’s Office. One voucher for medical supplies totaling
$1,479 was approved 69 days after receipt of the vendor invoice (39 days
late). Accrued interest of less than
$50 was due, for which the vendor did not request to be paid. One voucher for nursing services totaling
$8,278 was approved 271 days after receipt of the vendor invoice (241 days
late). Accrued interest of $614.64
was paid by the Center.
·
2 of 50 vouchers
tested (4%) lacked supporting documentation.
Twenty-five of the fifty vouchers tested were associated with
contractual agreements and did not require bids and/or quotes. Twenty-five vouchers were not associated
with contractual agreements and Center practice is to obtain three bids or
quotes from prospective vendors for these types of purchases. Twenty-three vouchers had the appropriate
supporting documentation and two did not.
One voucher totaling $2,516 was for personal hygiene products. One voucher totaling $1,479 was for
medical supplies. (Finding 2, pages 10-11)
The Agency agreed
with our recommendation to comply with the Illinois Administrative Code,
Prompt Payment Act, and good business practice to ensure that invoices are
properly bid, approved, and paid within the required time frame.
OTHER FINDING
The remaining finding dealt with inadequate
control over locally held funds. We
will review the progress toward implementation of all our recommendations
during our next audit.
AUDITORS’ OPINION
We conducted a compliance examination of the Center as
required by the Illinois State Auditing Act.
This was a limited scope compliance examination. The Center’s accounting records will be
covered by the audit of the entire Department of Human Services. Financial statements for the Department
will be presented in that report.
____________________________________
WILLIAM
G. HOLLAND, Auditor General
WGH:KMC:drh
SPECIAL ASSISTANT
AUDITORS
Our special assistant auditors were Clifton Gunderson LLP.
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