REPORT DIGEST

STATE BOARD OF ELECTIONS

COMPLIANCE AUDIT

For the Two Years Ended:
June 30, 1999

Summary of Findings:

Total this audit 1
Total last audit 1
Repeated from last audit 1

 

Release Date:
February 24, 2000
Logo.gif (1870 bytes)

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 Board continued to have problems in maintaining accurate property and equipment records.

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

STATE BOARD OF ELECTIONS
COMPLIANCE AUDIT
For The Two Years Ended June 30, 1999

EXPENDITURE STATISTICS

FY 1999

FY 1998

FY 1997

Total Expenditures (All Funds)

$7,653,908

$5,709,909

$5,263,214

OPERATIONS TOTAL
% of Total Expenditures

 

$4,334,390
57%

$4,518,482
79%

$3,923,865
75%

Personal Services
% of Operations Expenditures
Average No. of Employees

$2,625,951
60%
61

$2,473,590
55%
56

$2,435,896
62%
57

Other Payroll Costs (FICA, Retirement)
% of Operations Expenditures

$548,321
13%

$436,066
10%

$393,481
10%

Contractual Services
% of Operations Expenditures

$646,149
15%

$517,720
11%

$454,089
12%

All Other Operations Items
% of Operations Expenditures

$513,969
12%

$1,091,106
24%

$640,399
16%

GRANTS TOTAL

% of Total Expenditures

$3,319,518

43%

$1,191,427

21%

$1,339,349

25%

Cost of Property and Equipment

$1,856,183

$1,754,156

$1,657,718

SELECTED ACTIVITY MEASURES

   

CANDIDATE FILINGS AND OBJECTIONS

NOVEMBER 1998 GENERAL

MARCH 1998 PRIMARY

Nonwinners
Withdrawals
Removed (objection sustained)
State Central Committeemen and Women
Elected
Nominated
Total
Resolutions to fill vacancies, nominations, or new party petitions
Withdrawals
Removed (objection sustained)
Total





448



86
5
44
583
346
359
52

40
448
1,245
 

Objections

Objections

 

58 filed
3 overruled
6 withdrawn
49 sustained

188 filed
42 overruled
99 withdrawn
47 sustained

BOARD DIRECTOR(S)

During Audit Period: Dr. Ronald D. Michaelson
Currently: Dr. Ronald Michaelson

 

 

 

 

Problems in controlling property and equipment

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

DEFICIENCIES IN EQUIPMENT RECORDS

Property records do not include an accurate dollar accounting of equipment at the Board. During our testing we noted several obsolete items. We also tested items physically located at the Agency and attempted to trace these items to the Agency’s property records. The property records have not been updated or submitted to the Department of Central Management Services in several years so this could not be done. All items of an equipment nature with a value of $500 or more and all firearms, cameras, calculators, antiques and other items subject to theft (regardless of cost) must be placed on a special inventory listing with the Department of Central Management Services. At June 30, 1999, the Board reported a property and equipment balance of $1,856,183. (Finding 1, page 8) This finding has been repeated since 1987.

We recommended the Board perform a complete inventory of equipment at least annually and maintain a perpetual dollar record of equipment transactions.

The Board responded that before the audit began, it employed outside help to begin a program to correct deficiencies in equipment records. According to the Board, this update was very close to completion, as all equipment had been tagged and entered into an agency computerized inventory program. Reconciliation of this data with vouchers was in the final stages and should be completed by the end of February, 2000. The Board stated that in its FY 2001 budget, it requested a new position in the fiscal office to ensure that on-going maintenance of its inventory control program will occur in a timely manner. (For the previous agency responses, see Digest Footnote 1.)

The Board’s response was provided by Executive Director, Mr. Ronald D. Michaelson.

 

 

______________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:KMM:pp

SPECIAL ASSISTANT AUDITORS

Clifton Gunderson, L.L.C. were our Special Assistant Auditors for this audit.

DIGEST FOOTNOTE

#1 DEFICIENCIES IN EQUIPMENT RECORDS - Previous Agency Responses

1997: "The Board agrees with the finding and is working towards accomplishing this task. During the last six years the Board has three times requested funds of the Legislature to accomplish this goal. Each time this request has been denied. The FY 99 budget contains a new request for these funds in order to assist in the completion of inventory. In the meantime, the Board has identified a number of items to be surplused which are scheduled to be removed in February, 1998 as a part of the ongoing inventory process."

1995: "The Board acknowledges this finding and has assigned a high priority to accomplish this task with the limited amount of available manpower. To this end the Board, during the last four years, has twice requested a modest appropriation for contractual assistance in order to expedite this project. However, each time this request was denied by the General Assembly. The Board now feels that sufficient resources should be available to direct toward the inventory issue. This is because resources were expended to eliminate three of the four previous audit findings and, in the process, no new findings of significance were reported. Thus, the Board is now confident that the inventory finding can indeed be adequately addressed during the next audit period."

1993: "The Board acknowledges the finding and will assign a high priority to accomplishing this task. It is noted, however, that substantial staff layoffs experienced during the audit period have made and will continue to make it difficult to perform such responsibilities on a timely basis."

1991: "The Board is in basic agreement with this finding. Although all parties agree that we have made some progress in this area, we recognize that deficiencies still exist and thus our #1 priority is to remedy this situation promptly. We have just completed placing inventory records on our computer system and this should be an excellent framework on which to conduct a thorough and comprehensive annual inventory."

1989: "All deficiencies have been or are in the process of being remedied with the application of our property management system. This new data processing program will meet all requirements of the State Property Control Act. An annual inventory of all equipment is now being conducted, and this should assure that all State property and equipment will be properly recorded and monitored."

1987: "We concur with this finding."