REPORT DIGEST

 

 

JUDICIAL INQUIRY BOARD

 

COMPLIANCE EXAMINATION

For the Two Years Ended:

June 30, 2006

 

Summary of Findings:

 

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

Total last audit††††††††††            ††† 1

Repeated from last audit†††††††††† 0

 

 

Release Date:

April 24, 2007

 

 

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

 

 

        The Board did not maintain sufficient controls over the recording, reporting, and identification of State-owned equipment.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 


†††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††

 

JUDICIAL INQUIRY BOARD

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

††††††††††††††††††††††††††††††††††††††††††††† For The Two Years Ended June 30, 2006

 

EXPENDITURE STATISTICS

FY 2006

FY 2005

FY 2004

†††† Total Expenditures .............................

 

$683,491

$666,178

$576,107

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

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

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

$286,084

42%

5

$278,038

42%

5

$277,527

48%

5

†††††††† Other Payroll Costs (FICA, Retirement)...................................

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

 

$53,351

8%

 

$73,972

11%

 

$55,807

10%

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

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

$316,367

46%

$279,513

42%

$207,000

36%

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

†††††††††† % of Total Expenditures

$27,689

4%

$34,655

5%

$35,773

6%

 

 

 

 

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

$98,038

$97,890

$98,441

 

SELECTED ACTIVITY MEASURES

(Not Examined)

 

FY 2006

 

FY 2005

 

FY 2004

Complaints received/initiated.............................

 

Complaints filed with Illinois Courts Commission

 

450

 

0

 

439

 

3

455

 

1

 

EXECUTIVE DIRECTOR

†††† During Audit Period:Kathy Twine

†††† Currently:Kathy Twine



 

 

 

 

 

 

 

Inadequate controls over equipment

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

 

PROPERTY CONTROL WEAKNESSES

 

††††† The Judicial Inquiry Board (Board) did not maintain sufficient controls over the recording, reporting, and identification of State-owned equipment.We noted the following:†††

 

         One of 9 (11%) equipment additions tested was not recorded on the property listing at the correct purchase price resulting in an overstatement of $19.

 

         The Board did not submit the Accounting for Leases-Lessee Form (SCO 560) for FY05 and FY06 to the State Comptroller.The Board has a lease purchase agreement for a copy machine with a fair market value of $20,712.

 

         The Board does not have an adequate system of marking State property to identify equipment items under $100.(Finding 1, pages 9-10)

 

††††† We recommended the Board comply with the Illinois Administrative Code and Statewide Accounting Management System requirements to ensure all equipment is property recorded, reported and marked.

 

††††††††††† Board officials agreed with our recommendation.††

 

AUDITORSí OPINION

 

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

 

 

____________________________________

WILLIAM G. HOLLAND, Auditor General

 

WGH:JSC:pp

 

AUDITORS ASSIGNED

 

††††† The compliance examination was conducted by the Auditor Generalís staff.