REPORT DIGEST

 

ILLINOIS EDUCATIONAL LABOR RELATIONS BOARD

 

COMPLIANCE AUDIT

For the Two Years Ended:

June 30, 2003

 

Summary of Findings:

 

Total this audit                       1

Total last audit                       3

Repeated from last audit        1

 

Release Date:

February 24, 2004

 

 

 

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 TDD (217) 524-4646

 

This Report Digest is also available on

the worldwide web at

http://www.state.il.us/auditor

 

 

 

 

SYNOPSIS

 

  • The Board did not maintain sufficient controls over the recording and reporting of itís property.

 

 

 

 

 

 

 

 

 

 

 

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

 

                  ILLINOIS EDUCATIONAL LABOR RELATIONS BOARD

                               FINANCIAL AND COMPLIANCE AUDIT

                                  For The Two Years Ended June 30, 2003

 

EXPENDITURE STATISTICS

FY 2003

FY 2002

FY 2001

! Total Expenditures (All Appropriated Funds)

$1,657,916

$1,617,970

$1,675,743

OPERATIONS TOTAL

% of Total Expenditures

$1,657,916

100%

$1,617,970

100%

$1,675,743

100%

Personal Services

% of Operations Expenditures

Average No. of Employees

$1,153,785
70%

23

$1,108,582

69%

22

$1,126,624

67%

22

Other Payroll Costs (FICA, Retirement)

% of Operations Expenditures

$248,122

15%

$236,167

15%

$236,152

14%

Contractual Services

% of Operations Expenditures

$177,318

11%

$161,367

10%

$156,281

9%

Electronic Data Processing

% of Operations Expenditures

$2,131

.1%

$22,123

1%

$51,334

3%

Equipment

% of Operations Expenditures

$20,090

1%

$32,558

2%

$42,597

3%

All Other Operations Items

% of Operations Expenditures

$56,470

3%

$57,173

4%

$62,755

4%

! Cost of Property and Equipment

$523,446

$560,447

$532,713

SELECTED ACTIVITY MEASURES

FY 2003

FY 2002

FY 2001

! Representation Cases Filed

95

101

75

! Unfair Labor Practice Cases Filed

357

360

383

AGENCY DIRECTOR(S)

During Audit Period: Victor Blackwell

Currently: Victor Blackwell

 

 

 

 

 

 

 

 

 

 

 

 

Controls over reporting property were not adequate

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

INTRODUCTION

The Illinois Educational Labor Relations Board was created on January 1, 1984 to administer the Illinois Education Labor Relations Act (115 ILCS 5/1 et seq). The Board consists of a chairman and six members appointed by the Governor with the advice and consent of the Senate. The Board has jurisdiction over collective bargaining matters between educational employees and public school educational employers. The Boardís primary responsibilities under the Act are to process representation petitions including conducting elections, to process unfair labor practice charges, and to process mediation/arbitration requests.

FINDINGS, CONCLUSIONS AND RECOMMENDTATIONS

PROPERTY CONTROL AND REPORTING WEAKNESSES

The Board did not maintain sufficient controls over recording and reporting of its property. We noted the following:

  • The Board did not accurately record net transfers of capitalized equipment or additions and net transfers of accumulated depreciation on the FY03 GAAP form SCO-538. Capitalized equipment net transfers totaling $11,000 were not recorded, and additions to accumulated depreciation were overstated by $3,000. In addition, accumulated depreciation net transfers totaling $18,000 were not recorded. This resulted in a $10,000 understatement of net capital assets reported to the Comptroller.
  • Two of 18 (11%) of equipment items purchased totaling $1,315 were not timely added to the Boardís property records. The items were purchased in March 2002 and were not recorded on the property records until October 2002.

We recommended that the Board maintain proper control over the accuracy of property control records by following the Administrative Code and the Statewide Accounting Management System (SAMS). (Finding 1, pages 8)

 

The Board accepted our recommendation and stated it will adhere to the Administrative Code and SAMS procedures.

AUDITORSí OPINION

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

 

 

____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:GSR:pp

 

AUDITORS ASSIGNED

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