REPORT DIGEST

 

HISTORIC PRESERVATION AGENCY

 

COMPLIANCE EXAMINATION

For the Two Years Ended:

June 30, 2006

 

Summary of Findings:

Total this audit†††††††††††             9

Total last audit†††††††††             11

Repeated from last audit†††††††††† 3

 

Release Date:

May 8, 2007

 

 

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

http://www.auditor.illinois.gov

 

 

 

 

SYNOPSIS

 

 

®      The Agency was not in compliance with the Illinois Historic Preservation Act.

 

®      The Agency did not file emergency purchase affidavits with the Auditor General nor publish the emergency purchases in the Illinois Procurement Bulletin.

 

®      The Agency did not monitor the interagency agreement with the Abraham Lincoln Presidential Library and Museum Foundation.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 


HISTORIC PRESERVATION AGENCY

COMPLIANCE EXAMINATION

For The Two Years Ended June 30, 2006

 

EXPENDITURE STATISTICS

FY 2006

FY 2005

FY 2004

Total Expenditures (All Funds)................

 

$24,228,490

$22,348,751

$16,425,169

   OPERATIONS TOTAL........................

†††††††† % of Total Expenditures....................

$23,570,022

97.3%

$20,687,077

92.5%

$15,577,699

94.9%

†††††††† Personal Services............................

††††††††††† % of Operations Expenditures.....

††††††††††† Average No. of Employees.........

$8,828,197

37.5%

250

$8,451,274

40.9%

228

$8,554,290

54.9%

194

†††††††† Other Payroll Costs (FICA,

†††††††† Retirement, Insurance)....................

††††††††††† % of Operations Expenditures.....

 

$1,478,699

6.3%

 

$2,036,869

9.8%

 

$1,647,970

10.5%

†††††††† Contractual Services......................

††††††††††† % of Operations Expenditures....

$1,687,583

7.1%

$1,546,901

7.4%

$1,675,661

10.8%

Presidential Library and Museum....

††††††††††† % of Operations Expenditures.....

$9,164,059

38.9%

$6,188,882

29.9%

$1,648,022

10.6%

†††††††† All Other Operations Items............

††††††††††† % of Operations Expenditures.....

$2,411,484

10.2%

$2,463,151

11.9%

$2,051,756

13.2%

   AWARDS AND GRANTS TOTAL.......

†††††††† % of Total Expenditures..................

$71,188

0.3%

$1,336,801

6.0%

$320,267

1.9%

  PERMANENT IMPROVEMENTS TOTAL

†††††††† % of Total Expenditures...................

$249,491

1.0%

$321,652

1.4%

$210,236

1.3%

  NON-APPROPRIATED EXPENDITURES

†††††††† % of Total Expenditures...................

$337,789

1.4%

$3,221

0.1%

$316,967

1.9%

Cost of Property and Equipment............

$277,593,632

$268,023,149

$220,940,072

 

SELECTED ACTIVITY MEASURES (not examined)

FY 2006

FY 2005

FY 2004

Visitors to Sites:

 

 

 

†††† All State-owned Historical Sites...........................

2,497,726

2,568,978

2,608,966

†††† Lincolnís New Salem..........................................

499,443

461,226

457,310

†††† Cahokia Mounds.................................................

309,181

299,554

328,490

†††† Lincoln's Tomb....................................................

377,645

387,685

310,665

†††† Old State Capitol/Lincoln Herndon........................

161,051

153,898

146,719

†††† IL Vietnam Veterans Memorial............................

283,334

240,201

227,837

†††† Black Hawk........................................................

142,942

156,148

141,347

 

AGENCY DIRECTOR(S)

†††† During Audit Period:Maynard Crossland (until 8/31/04), Robert Coomer (effective 9/1/04)

†††† Currently:Robert Coomer


 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 


Illinois Register of Historic Places not adequately maintained

 

 

 

 

 

 

 


Agency to seek legislative change to statutory requirement

 

 

 

 

 

 

 

 

 


Emergency purchase affidavits not filed

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Monthly accounting of expenses not received

 

 

Failure to enforce collection of payments from the Foundation

 

 

Utilities expense not paid

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 


 

FINDINGS, CONCLUSIONS AND

RECOMMENDATIONS

 

NONCOMPLIANCE WITH ILLINOIS HISTORIC PRESERVATION ACT

 

††††† The Agency was not in compliance with the Illinois Historic Preservation Act.

 

††††† The Act requires the Agency to establish and maintain an Illinois Register of Historic Places, consisting of places that have special historical, architectural, archeological, cultural, or artistic interest or value.There were no applications received for the Illinois Register during FY05 and FY06.Property owners interested in getting their property added to the Illinois Register were encouraged to apply for a listing in the National Register instead.The Agency feels that the National Register provides more benefits, such as federal grant funds, to the property owners and an Illinois Register would merely function as a duplicate.(Finding 2, page 12)This finding was first reported in 2002.

 

††††† We recommended the Agency comply with the Illinois Historic Preservation Act or seek legislative change.

 

Agency officials concurred with our finding and recommendation and stated they will seek legislative changes to eliminate the obsolete program.(For the previous agency response, see Digest Footnote #1.)

 

NONCOMPLIANCE WITH EMERGENCY PURCHASE RULES

 

Emergency purchase affidavits were not filed with the Auditor General or published in the Illinois Procurement Bulletin.

 

The Agency did not file an emergency purchase affidavit with the Auditor General for 4 of 9 (32%) emergency purchases, totaling $294,215, made during FY05 and FY06.In addition, 1 of 9 (11%) emergency purchases, totaling $36,850, was not published in the Illinois Procurement Bulletin.(Finding 6, page 19)

 

We recommended the Agency publish emergency purchases in the Illinois Procurement Bulletin as required by the Illinois Procurement Code and file affidavits with the Auditor Generalís Office.

 

Agency officials concurred with our finding and stated they will ensure proper documentation is maintained and filed for emergency purchases in the future.

 

 

INADEQUATE MONITORING OF INTERAGENCY AGREEMENT

 

††††† The Agency entered into an agreement with the Abraham Lincoln Presidential Library and Museum Foundation (Foundation) effective December 2, 2004.The agreement stated the Foundation was responsible for managing and maintaining a gift/book retail store (the Store) and a restaurant (the Restaurant) in the Abraham Lincoln Presidential Museum (the Museum).The Agency did not monitor compliance with the following terms of the agreement:

 

        The Agency did not monitor the amount of office space used by the Foundation.The Foundation utilized approximately 800 square feet of office space located on the third floor of the Library, which was not included in the agreement.

        The Agency had not received from the Foundation a monthly accounting of expenses as required in the agreement.

        The Agency did not enforce the collection of payments from the Foundation for utilities.The Foundation had not paid for utilities of approximately $56,942 for the Store and Restaurant since the Museum opened in April 2005.In addition, the Foundation had not paid for utilities of approximately $5,269 used for the office space located in the Library.(Finding 9, page 22)

 

††††† We recommended the Agency monitor interagency agreements to ensure all terms are met.

 

Agency officials concurred with our finding and stated that the agreement between the Agency and the Foundation will be monitored.

 

OTHER FINDINGS

 

††††† The remaining findings are reportedly being given attention by the Agency.We will review the Agency's progress toward implementation of our recommendations in our next compliance examination.

 

AUDITORSí OPINION

 

††††† We conducted a compliance examination of the Historic Preservation Agency as required by the Illinois State Auditing Act.We have not audited any financial statements of the Agency 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:JMO:pp

 

SPECIAL ASSISTANT AUDITORS

 

††††† Our special assistant auditors were Martin & Shadid, CPAs, P.C.

 

DIGEST FOOTNOTES

 

#1:NONCOMPLIANCE WITH ILLINOIS HISTORIC PRESERVATION ACT - Previous Agency Response

 

2004: The Agency continues to maintain and enforce the list as to properties already listed.The Agency continues in its efforts to repeal this law as it is not effective and offers no practical advantage not already found in the National Register of Historic Places.