FINANCIAL AND COMPLIANCE AUDIT
April 3, 1997
WILLIAM G. HOLLAND Iles Park Plaza |
SYNOPSIS
|
ILLINOIS LAW ENFORCEMENT TRAINING AND
STANDARDS BOARD
FINANCIAL AND COMPLIANCE AUDIT
(In accordance with the Single Audit Act of 1984
and OMB Circular A-128)
For The Two Years Ended June 30, 1996
EXPENDITURE STATISTICS | FY 1996 |
FY 1995 |
FY 1994 |
|
$10,736,645 |
$10,842,322 |
$9,987,170 |
|
$1,894,050 |
$2,011,320 |
$2,043,694 |
|
$828,595 |
$802,213 |
$679,307 |
|
$223,966 |
$232,773 |
$188,004 |
|
$392,928 |
$396,760 |
$253,329 |
|
$448,561 |
$579,574 |
$923,054 |
|
$8,842,595 |
$8,831,002 |
$7,943,476 |
|
$580,304 |
$568,796 |
$509,785 |
SELECTED ACTIVITY MEASURES | FY 1996 |
FY 1995 |
FY 1994 |
|
420 |
406 |
366 |
|
62,382 |
74,702 |
64,985 |
AGENCY DIRECTOR(S) |
|
Procedures for monitoring federal grants need improved
Procedures over monitoring revenues were not fully adequate
Improvements needed to timely recover grant funds |
FINDINGS,
CONCLUSIONS, AND INADEQUATE MONITORING OF FEDERAL GRANTS The Board did not have adequate procedures for monitoring federal grants. We noted the following:
We recommended the Board strengthen its policies and procedures for monitoring federal grants by maintaining complete and accurate records, coordinating with the Authority to limit the need for revisions, and submitting reports by the established date. The Board accepted our recommendation. NEED TO FURTHER IMPROVE PROCEDURES FOR MONITORING REVENUES The Board needs to further improve its procedures for monitoring the surcharge fees received from Circuit Clerks to determine if the monies received are properly assessed, collected, and remitted timely to the State Treasurer. We noted the following weaknesses:
In June, 1996, the Circuit Clerk Audit Guidelines Committee released a report recommending annual audits of Illinois Circuit Clerks which would include reviews of remittances submitted to State and local entities. Although annual audits of Circuit Clerk disbursements would not relieve the Board of its responsibility to monitor receipts, the audit reports could assist the Board in reconciling annual remittances received to amounts reported by Circuit Clerks. (Finding 1, page 19) We recommended the Board enhance its existing controls over fees received from Circuit Clerks by requesting directly from the Circuit Clerks a report of the amount of funds remitted to the State Treasurer during the preceding calendar year and reconciling these reports to Board records. Further, the Board should periodically analyze remittances from Circuit Clerks and investigate unusual trends and fluctuations. The Board accepted the recommendations and stated the Executive Director served on the Circuit Clerk Audit Guidelines Committee, whose report and recommendations will be introduced as proposed legislation in the 90th General Assembly. The Board will coordinate future activities with the results of the proposed legislation. INADEQUATE CONTROLS OVER FUNDS GRANTED TO LOCAL ORGANIZATIONS The Board did not have adequate controls over funds it granted to Mobile Team Units (MTUs) throughout the State. MTUs are organizations formed by a combination of units of local governments which provide in-service training to law enforcement officers at scheduled times and sites. During the audit period, the Board allowed MTUs to keep unexpended grant funds at the end of the grant period which ends at the same time as the fiscal year. The MTUs held $29,620 in funds at the end of Fiscal Year 1995 and $17,654 at the end of Fiscal Year 1996. In addition, Affidavits of Excess Funds were not filed by MTUs in a timely manner as required by the Board. One of 17 (6%) MTUs did not submit an affidavit in FY 95. Six of 17 (35%) MTUS submitted affidavits 4 to 46 days late. (Finding 2, page 22) We recommended the Board comply with the Illinois Grant Funds Recovery Act, recover all improperly held grant funds, and enforce procedures to ensure all MTUs file timely affidavits of excess funds. The Board accepted the recommendation and has contracted with an accounting firm to develop a procedure to comply with the Grant Funds Recovery Act. OTHER FINDINGS The remaining findings were less significant and officials have responded that appropriate corrective action is in progress. 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 have stated the financial statements of the Board as of and for the years ended June 30, 1996 and 1995 are fairly presented.
WGH:GSR:pp SPECIAL ASSISTANT AUDITORS The audit was performed by the Auditor General's
staff. |