REPORT DIGEST

ILLINOIS PLANNING COUNCIL ON DEVELOPMENTAL DISABILITIES

FINANCIAL AND COMPLIANCE AUDIT
(In accordance with the Single Audit Act and OMB Circular A-128)
For the Two Years Ended:
June 30, 1997

Summary of Findings:

Total this audit 3
Total last audit 4
Repeated from last audit 1





Release Date:
March 18, 1998






State of Illinois
Office of the Auditor General

WILLIAM G. HOLLAND
AUDITOR GENERAL

Iles Park Plaza
740 E. Ash Street
Springfield, IL 62703
(217) 782-6046

















SYNOPSIS

  • The Council membership did not meet statutory requirements. The Council was not composed of the required number of members, and it failed to meet the required number of times.
  • The Council did not adequately monitor audit reports submitted by subgrantees.







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


ILLINOIS PLANNING COUNCIL ON DEVELOPMENTAL DISABILITIES
FINANCIAL AND COMPLIANCE AUDIT
For The Two Years Ended June 30, 1997





EXPENDITURE STATISTICS

FY 1997

FY 1996

FY 1995

  • Total Expenditures (All 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 Items
    % of Operations Expenditures

    GRANTS TOTAL
    % of Total Expenditures


  • Cost of Property and Equipment








$1,971,592

$1,021,148
52%

$528,216
52%
12

$136,901
13%

$266,269
26%

$89,762
9%

$950,444
48%


$339,508

$2,351,187

$1,115,666
47%

$646,700
58%
14

$162,834
14%

$231,535
21%

$74,597
7%

$1,235,521
53%


$312,773

$2,680,440

$1,409,628
53%

$779,484
55%
18

$223,354
16%

$290,383
21%

$116,407
8%

$1,270,812
47%


$337,884

SELECTED ACTIVITY MEASURES

FY 1997

FY 1996

FY 1995

  • Grants Awards Initiated

 

10



37




20





AGENCY DIRECTOR(S)
During Audit Period: Rene Leininger
Currently: Rene Leininger
 






Noncompliance with statute
























Subgrantee monitoring was not adequate

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

COUNCIL MEMBERSHIP DID NOT MEET STATUTORY REQUIREMENTS

The Council membership did not meet certain statutory requirements. During the audit period, the Council was not composed of the required number of persons and we were unable to determine if members of the Council who were serving under the developmental disabilities designation fulfilled the criteria of a developmentally disabled person as set forth in statute. In addition, two members currently serving on the Council had previously completed a two term limit. We further noted, the Council only met six of the required eight times. (Finding 1, page 19)

We recommended the Council continue to submit timely requests for appointment and reappointment of Council members to the Governor, keep the Governor's Office apprised of those members not eligible for reappointment due to term limitations, and provide assurance that appointed Council members meet statutory criteria. We further recommended the Council hold meetings quarterly as required.

The Council accepted our recommendation and is developing a corrective action plan that will meet immediate and on-going membership issues. The Council stated it will also maintain the quarterly Council meeting schedule.

INADEQUATE GRANT MONITORING

The Council did not adequately monitor audit reports submitted by subgrantees. One of nine (12%) subgrantees tested did not submit an audit report performed by a Certified Public Accountant. In addition, those reports filed did not contain the required opinion letters and Schedule of Federal Financial Assistance. (Finding 3, page 22)

We recommended the Council establish procedures to provide subgrantees with information regarding audit requirements and monitor the subgrantees to ensure compliance. We further recommended the Council require the subgrantee have an audit performed by a Certified Public Accountant.

The Council accepted our recommendation and will enhance its procedures to ensure subgrantees comply with audit requirements and will ensure that an audit of the subgrantee is performed by a Certified Public Accountant.

OTHER FINDINGS

The remaining finding is less significant and the Council has responded that corrective action is in process. We will review progress towards implementation of the recommendation in the next audit.

Ms. Rene Christensen Leininger, Director, provided responses to our findings and recommendations.







AUDITORS' OPINION

We stated the financial statements of the Council as of and for the years ended June 30, 1997 and 1996 are fairly presented.

____________________________________
WILLIAM G. HOLLAND, Auditor General

WGH:GSR:pp

SPECIAL ASSISTANT AUDITORS

Sulaski & Webb were our special assistant auditors for this audit.