Illinois Law Enforcement Training and Standards Board 2002 Audit

REPORT DIGEST

ILLINOIS LAW ENFORCEMENT TRAINING AND STANDARDS BOARD

COMPLIANCE AUDIT

For the Two Years Ended:

June 30, 2002

Summary of Findings:

Total this audit 4
Total last audit 0
Repeated from last audit 0

Release Date:
March 6, 2003

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
Attn: Records Manager
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 Board needs to improve procedures for monitoring revenues from Circuit Clerks.

The Board did not accurately record receipts.

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

ILLINOIS LAW ENFORCEMENT TRAINING AND STANDARDS BOARD
COMPLIANCE AUDIT
For The Two Years Ended June 30, 2002

EXPENDITURE STATISTICS	FY 2002	FY 2001	FY 2000
Total Expenditures (All Funds)(1)	$14,484,488	$12,332,501	$12,593,544
OPERATIONS TOTAL % of Total Expenditures	$3,780,466 26.10%	$3,212,345 26.05%	$2,619,412 20.80%
Personal Services % of Operations Expenditures Average No. of Employees	$1,067,845 28.25% 26	$1,072,168 33.38% 27	$975,843 37.25% 29
Other Payroll Costs (FICA, Retirement) % of Operations Expenditures	$431,742 11.42%	$400,746 12.47%	$342,025 13.06%
Contractual Services % of Operations Expenditures	$340,984 9.02%	$368,980 11.49%	$379,883 14.50%
All Other Operations Items % of Operations Expenditures	$1,939,895 51.31%	$1,370,451 42.66%	$921,661 35.19%
GRANTS TOTAL % of Total Expenditures	$10,704,022 73.90%	$9,120,156 73.95%	$9,974,132 79.20%
Cost of Property and Equipment	$527,260	$582,842	$545,700

SELECTED ACTIVITY MEASURES	FY 2002	FY 2001	FY 2000
Total Certified Courses Offered	315	352	320
Total Officers Trained	56,617	68,931	55,344

AGENCY DIRECTOR(S)

During Audit Period: Thomas J. Jurkanin, Ph.D.
Currently: Thomas J. Jurkanin, Ph.D.

(1) Includes appropriated and non-appropriated fund expenditures. In FY 2002, appropriated fund expenditures and non-appropriated fund expenditures totaled $12,760,266 and $1,724,222, respectively. In FY 2001, appropriated fund expenditures and non-appropriated fund expenditures totaled $11,224,876 and $1,107,625, respectively. In FY 2000, appropriated fund expenditures and non-appropriated fund expenditures totaled $11,962,865 and $630,679, respectively.

Procedures over monitoring revenues were not adequate

Receipts were not accurately recorded

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE MONITORING OF TRAFFIC AND CRIMINAL CONVICTION SURCHAGE FUND RECEIPTS

The Board needs to improve its existing procedures for monitoring the surcharge fees received from Circuit Clerks to help determine if the monies received are properly assessed, collected and remitted timely to the State Treasurer.

The Illinois Police Training Act (50 ILCS 705/9.1) requires an additional assessment on every fine imposed by a court for a criminal or traffic offense. The assessment is paid into the Traffic and Criminal Conviction Surcharge Fund (#879).

The Circuit Clerk Audit Guidelines Committee released a report requiring that annual audits of Illinois Circuit Clerks include reviews of remittances submitted to State and local entities. Although these annual audits would not relieve the Board of its responsibility to monitor receipts, the audit reports should assist the Board in reconciling annual remittances received to amounts reported by Circuit Clerks. (Finding 1, pages 9-10)

We recommended the Board enhance its existing controls over fees received from Circuit Clerks by requesting directly from the Circuit Clerks a copy of their audit report or, at a minimum, a report of the amount of funds remitted to the State Treasurer.

The Board accepted the recommendation and stated it is the Circuit Clerks’ responsibility to collect and remit the funds to the State Treasurer and to have an annual audit performed.

INACCURATE ENTRIES OF TRAFFIC AND CRIMINAL CONVICTION SURCHAGE FUND RECEIPTS

The Board did not accurately record receipts to be deposited into the Traffic and Criminal Conviction Surcharge Fund (#879).

Deposits into Fund 879 are fees received from Illinois Circuit Clerks for criminal or traffic offenses. Deposits into Fund 879 during fiscal years 2001 and 2002 totaled $13,692,029 and $13,951,553, respectively. The Board records the amounts received from each county in a subsidiary ledger using Fox Pro, a software package used to track Circuit Clerk receipts. The subsidiary records had to be adjusted by a total of $281,115 and $2,610,610 for fiscal years 2001 and 2002, respectively, to reconcile the information with the Comptroller’s records.

During our testing, coding errors, such as duplicate entries, incorrect deposit dates and incorrect receipt types were noted. In addition, Fox Pro had the new fiscal year to be the default year beginning July 1^st. This resulted in June receipts of the prior year being reported as July receipts of the current year because of late entry into the system. (Finding 2, page 11)

We recommended the Board ensure Fund 879 receipts are entered accurately in Fox Pro, and set the new fiscal year as the default year only after all receipts from the previous fiscal year are entered.

The Board accepted the recommendation.

OTHER FINDINGS

The remaining findings were less significant and are reportedly being given attention by the Board. We will review the Board's progress towards implementing our recommendations during the next audit.

Thomas J. Jurkanin, Ph.D., Executive Director, provided responses to our findings and recommendations.

AUDITORS' OPINION

We conducted a compliance audit of the 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 agency does not, nor is it required to, prepare financial statements.

_____________________________________

WILLIAM G. HOLLAND, Auditor General

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SPECIAL ASSISTANT AUDITORS
Bronner Group LLC were our special assistant auditors for this audit.