REPORT DIGEST

 

JOINT COMMITTEE ON ADMINISTRATIVE RULES

 

 

COMPLIANCE EXAMINATION

For the Two Years Ended:

June 30, 2008

 

Summary of Findings:

Total this audit†††††††††††††        1

Total last audit†††††††††††††        3

Repeated from last audit      1

 

Release Date:

February 11, 2009

 

 

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 the Full Report are also available on

the worldwide web at

http://www.auditor.illinois.gov

 

 

 

 

 

 

 

 

 

 

 

 

SYNOPSIS

 

 

 

®      JCAR did not exercise adequate control over the recording and reporting of its property and equipment.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 


†††††††††††††††††††††††††††††††† JOINT COMMITTEE ON ADMINISTRATIVE RULES

†††††††††††††††††††††††††††††††††††††††††††††††††††† COMPLIANCE EXAMINATION

†††††††††††††††††††††††††††††††††††††††††††††† For The Two Years Ended June 30, 2008

 

EXPENDITURE STATISTICS

FY 2008

FY 2007

FY 2006

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

 

$1,151,212

$1,042,080

$952,295

†††† OPERATIONS TOTAL...................................

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

$1,151,212

100%

$1,042,080

100%

$952,295

100%

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

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

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

$820,320

71%

17

$768,692

74%

17

$727,332

76%

18

†††††††† Other Payroll Costs (FICA,

†††††††† Retirement).....................................................

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

 

$227,224

20%

 

$174,593

17%

 

$138,767

15%

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

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

$57,739

5%

$37,563

3%

$34,368

4%

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

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

 

$45,929

4%

$61,232

6%

$51,828

5%

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

$62,928

$61,528

$116,960

 

SELECTED ACTIVITY MEASURES*

(Not Examined)

2008

(as of 7/1/08)

2007

2006

 

Rules proposed........................................................

Rules considered.....................................................

No objections..........................................................

Objections...............................................................

††††† * calendar year basis

273

311

288

3

390

378

359

17

470

461

384

25

 

 

AGENCY DIRECTOR

†††† During Audit Period:Ms. Vicki Thomas

†††† Currently:Ms. Vicki Thomas

 



 

 

 

 

 

 

 

 

 

 


Insufficient controls over recording and reporting of equipment items

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

 

PROPERTY CONTROL AND REPORTING WEAKNESSES

 

††††† The Joint Committee on Administrative Rules (JCAR) did not exercise adequate control over the recording and reporting of its property and equipment.We noted JCAR did not submit accurate quarterly reports to the State Comptroller or add items to their inventory records in a timely manner.In addition, we noted the property control listing reflected inaccurate costs and voucher number and freight and handling charges were not included as required.††

 

††††† We recommended JCAR ensure all equipment is accurately and timely recorded in its property records, ensure freight and handling charges are included and ensure the property Control Listing reflects the correct cost and voucher number.We also recommended JCAR thoroughly review all reports prepared from internal records for accuracy before submission to the State Comptroller. ††(Finding 1, pages 8-10)

 

††††† JCAR officials responded that staff will endeavor to be more timely and accurate in the future.

 

AUDITORSí OPINION

 

We conducted a compliance examination of the Joint Committee on Administrative Rules (JCAR) as required by the Illinois State Auditing Act.We have not audited any financial statements of the JCAR for the purpose of expressing an opinion because the JCAR does not, nor is it required to, prepare financial statements.

 

 

____________________________________

WILLIAM G. HOLLAND, Auditor General

 

WGH:JSC:pp

ASSIGNED AUDITORS

†††††

The compliance examination was conducted by the Auditor Generalís staff.