REPORT DIGEST

 

ILLINOIS COUNCIL ON DEVELOPMENTAL DISABILITIES

 

COMPLIANCE AUDIT

For the Two Years Ended:

June 30, 2003

 

Summary of Findings:

 

Total this audit                        1

Total last audit                        0

Repeated from last audit         0

 

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 Council did not have proper controls over the personal use of telephones.

 

 

 

 

 

 

 

 

 

 

 

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

 

ILLINOIS COUNCIL ON DEVELOPMENTAL DISABILITIES

COMPLIANCE AUDIT

For The Two Years Ended June 30, 2003

EXPENDITURE STATISTICS

FY 2003

FY 2002

FY 2001

  • Total Expenditures
    (All Appropriated Funds)

OPERATIONS TOTAL

       % of Total Expenditures

 

        Personal Services

        % of Operations Expenditures

        Average No. of Employees

 

        Other Payroll Costs (FICA, Retirement)

        % of Operations Expenditures

 

        Contractual Services

        % of Operations Expenditures

 

        All Other Operations Items

        % of Operations Expenditures

 

GRANTS TOTAL

        % of Total Expenditures

  • Cost of Property and Equipment

 

$2,852,709

 

$1,152,900

40%

 

$607,179

53%

14

 

$232,920

20%

 

$214,567

19%

 

$98,234

8%

 

$1,699,809

60%

 

$289,765

 

$2,301,849

 

$1,103,694

48%

 

$537,863

49%

12

 

$200,516

18%

 

$262,319

24%

 

$102,996

9%

 

$1,198,155

52%

 

$297,045

 

$2,402,160

 

$1,036,391

43%

 

$466,330

45%

10

 

$174,659

17%

 

$288,834

28%

 

$106,568

10%

 

$1,365,769

57%

 

$292,196

 

AGENCY DIRECTOR

During Audit Period: Sheila T. Romano, Ed. D.

Currently: Sheila T. Romano, Ed. D.

 

 

 

 

 

 

 

Employee should have reimbursed a total of $1,013 for personal telephone usage charges

 

 

 

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS AND
RECOMMENDATIONS

INADEQUATE CONTROLS OVER PERSONAL TELEPHONE CALLS

The Council did not have adequate controls over telephone usage to ensure personal calls were reimbursed in accordance with the Illinois Administrative Code. During detail testing, auditors noted that one employee was making repeated personal long distance calls. The employee made personal calls for a total of 947 minutes totaling $66 during the audit period. (Finding 1, pages 9-10)

We recommended the Council seek reimbursement for the personal phone calls and assign an individual in each office to review the telephone bills of the respective office.

Council officials concurred with our recommendation. According to the written response, the Council and employee have agreed that the employee will reimburse the Council the cost of the call and an administrative charge of $.50 per minute. Further, the Council has assigned an individual in each office to review telephone bills.

Response to the recommendation was provided by Janinna Hendricks, Chief Fiscal Officer.

AUDITORSí OPINION

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

 

______________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:TLD:pp

SPECIAL ASSISTANT AUDITORS

Our special assistant auditors on this audit were Sikich Gardner & Co, LLP.