REPORT DIGEST

HISTORIC PRESERVATION AGENCY

FINANCIAL AND COMPLIANCE AUDIT

(In Accordance with the Single Audit Act and OMB Circular A-133)

For the Year Ended:

June 30, 1999

Summary of Findings:

Total this audit 3

Total last audit 6

Repeated from last audit 2

Release Date:
March 9, 2000

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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 Agency’s historic sites did not maintain adequate controls over donation receipts.
  • The Agency’s historic sites did not maintain complete inventory listings of historic artifacts.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

HISTORIC PRESERVATION AGENCY

FINANCIAL AND COMPLIANCE AUDIT

For The Year Ended June 30, 1999
EXPENDITURE STATISTICS

FY 1999

FY 1998

FY 1997

Total Expenditures (All Funds)

$18,805,058

$14,776,283

$13,896,589

OPERATIONS TOTAL

% of Total Expenditures

$13,864,444

73.7%

$12,965,121

87.7%

$12,634,964

90.9%

Personal Services
% of Operations Expenditures
Average No. of Employees

$8,519,412
61.5%
227

$8,178,041
63.1%
207

$7,772,169
61.5%
214

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

$1,806,936
13.0%

$1,481,966
11.4%

$1,290,304
10.2%

Contractual Services
% of Operations Expenditures

$1,739,183
12.5%

$1,615,194
12.5%

$1,382,249
10.9%

Expendable Trust
% of Operations Expenditures

$44,094
0.3%

$62,976
0.5%

$95,483
0.8%

All Other Operations Items
% of Operations Expenditures

$1,754,819
12.7%

$1,626,944
12.5%

$2,094,759
16.6%

AWARDS, GRANTS AND PERMANENT IMPROVEMENTS TOTAL

% of Total Expenditures

$4,940,614


26.3%

$1,811,162


12.3%

$1,261,625


9.1%

Cost of Property and Equipment

$100,636,347

$94,564,567

$90,469,365
SELECTED ACTIVITY MEASURES

FY 1999

FY 1998

FY 1997
Visitors to Sites:      

All State-owned Historical Sites

2,845,352

2,832,212

2,513,059

Top Site: Lincoln’s New Salem

626,486

688,585

617,972

2nd Site (1999): Lincoln’s Tomb

399,594

320,562

237,890

3rd Site (1999): Cahokia Mounds

360,872

340,056

329,550

Top 1999 Revenue Site ($119,253) Galena Complex

161,284

120,577

115,110
AGENCY DIRECTOR(S)

During Audit Period: Susan Mogerman
Currently: Susan Mogerman
 

 

 

Inadequate segregation of duties

 

 

 

Donation boxes were not secured from unauthorized access or theft

 

 

 

 

Inventory listing not complete

 

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROLS OVER DONATIONS RECEIVED AT HISTORIC SITES

Some of the Agency’s historic sites did not maintain adequate controls over donation receipts. The Agency did not adequately segregate duties for the collection, counting, and recording of donation receipts at two different historic sites. In addition, employees at these same two sites maintained the keys to donation boxes in an unsecured location. Two other historic sites had donation boxes that were not secured to permanent fixtures and could easily be removed from the premises. (Finding 2, page 15)

We recommended that two personnel be present when the cash is collected and counted. We further recommended that historic sites maintain donation box keys in secure locations, limit access to key employees responsible for donations, and fasten donation boxes to permanent fixtures.

Agency officials concurred with our recommendation and indicated controls over donation receipts would be reinforced.

IMPROPER SAFEGUARD OF ARTIFACTS

The Agency’s historic sites did not maintain complete inventory listings of historic artifacts. We noted that 2 of 10 (20%) artifacts tested at two historic sites were not included on the master inventory listing. (Finding 3, page 16)

We recommended the Agency perform an inventory to ensure that all artifacts present at historic sites are included on the master list and are accounted for on a periodic basis.

Agency officials concurred with our recommendation and stated it would strive to ensure all artifacts are accounted for at all times.

OTHER FINDING

The other finding, which dealt with the number of Board of Trustee members, was less significant. We will review progress towards implementation of all recommendations in our next compliance audit.

AUDITORS’ OPINION

Our auditors stated the Historic Preservation Agency’s financial statements as of June 30, 1999 and for the year then ended were fairly presented in all material respects.

 

 

______________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:LKW:pp

SPECIAL ASSISTANT AUDITORS

Our special assistant auditors for this audit were Olive LLP.