JOINT COMMITTEE ON ADMINISTRATIVE RULES
For the Two Years Ended June 30, 2010
Summary of Findings:
Total this audit: 1
Total last audit: 1
Repeated from last audit: 1
Release Date: December 2, 2010
State of Illinois, Office of the Auditor General
WILLIAM G. HOLLAND, AUDITOR GENERAL
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• The Joint Committee on Administrative Rules did not exercise adequate control over the recording and reporting of its property and equipment.
FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS
PROPERTY CONTROL AND REPORTING WEAKNESSES
The Joint Committee on Administrative Rules (Committee) did not exercise adequate control over the recording and reporting of its property and equipment. We noted the following:
• Freight charges totaling $183 were not included in the cost of the items on the Committee’s property records.
• One equipment item, totaling $799 was not recorded on the Committee’s property records or on the Quarterly Report of State Property (C-15) submitted to the Office of the Comptroller (IOC).
• 23 equipment items, totaling $2,850 were not recorded timely on the Committee’s property records.
• Errors noted during the prior examination were not corrected. (Finding Code No. 10-1)
We recommended JCAR ensure equipment items are recorded at their proper costs and are added to inventory records in a timely manner. We also recommend JCAR thoroughly review all reports prepared from internal records for accuracy before submission to the IOC. Lastly, we recommended JCAR correct their property records to account for the overstatement.
JCAR officials accepted the recommendations and stated staff will endeavor to be more accurate in the recording of inventory in the future and in the preparation of reports submitted to the State Comptroller. All property records have been corrected.
WILLIAM G. HOLLAND
This examination was performed by the Office of the Auditor General’s staff.