REPORT DIGEST

 

OFFICE OF THE LIEUTENANT GOVERNOR

 

COMPLIANCE AUDIT

For the Two Years Ended:

June 30, 2003

 

Summary of Findings:

 

Total this audit                        2

Total last audit                        0

Repeated from last audit         0

 

Release Date:

May 6, 2004

 

 

 

 

 

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 TDD (217) 524-4646

 

This Report Digest is also available on

the worldwide web at

http://www.state.il.us/auditor

 

 

 

 

SYNOPSIS

  • The Office of the Lieutenant Governor did not maintain adequate documentation for grant agreements, vendor invoices, cash receipts, and employee time records.
  • The Office of the Lieutenant Governor did not distribute service evaluation forms in a timely manner.

 

 

 

 

 

 

 

 

 

 

 

 

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

 

                                   OFFICE OF THE LIEUTENANT GOVERNOR

 

                                                     COMPLIANCE AUDIT

                                         For The Two Years Ended June 30, 2003

 

EXPENDITURE STATISTICS

FY 2003

FY 2002

FY 2001

  • Total Expenditures
    (All Appropriated Funds)

OPERATIONS TOTAL

% of Total Expenditures

 

Personal Services

% of Operations Expenditures

Average No. of Employees

 

Other Payroll Costs (FICA, Retirement)

% of Operations Expenditures

 

Contractual Services

% of Operations Expenditures

 

All Other Operations Items

% of Operations Expenditures

 

GRANTS TOTAL

% of Total Expenditures

  • Cost of Property and Equipment

 

$2,319,313

 

$2,209,313

95.3%

 

$1,079,595

48.9%

25

 

$230,654

10.4%

 

$299,054

13.5%

 

$600,010

27.2%

 

$110,000

4.7%

 

$438,228

 

$2,935,506

 

$2,826,240

96.3%

 

$1,269,900

44.9%

32

 

$283,985

10.1%

 

$467,495

16.5%

 

$804,860

28.5%

 

$109,266

3.7%

 

$489,043

 

$3,040,020

 

$2,930,042

96.4%

 

$1,325,102

45.2%

32

 

$294,943

10.1%

 

$517,247

17.7%

 

$792,750

27.0%

 

$109,978

3.6%

 

$493,014

AGENCY DIRECTORS

During Audit Period: Honorable Corinne Wood (7/1/01 through 1/12/03),

Honorable Patrick Quinn (1/13/03 through current)

Currently: Honorable Patrick Quinn

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Unable to provide adequate documentation

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Service evaluation forms not distributed timely as required by the School Code

 

 

 

INTRODUCTION

The Office of the Lieutenant Governor is an elected position for a four-year term. During the audit period, the Honorable Corinne Wood served as Lieutenant Governor from July 1, 2001 through January 12, 2003 and the Honorable Patrick Quinn served as Lieutenant Governor starting January 13, 2003.

 

FINDINGS, CONCLUSIONS AND

RECOMMENDATIONS

LACK OF ADEQUATE DOCUMENTATION

The Office was unable to locate the following documentation:

  • 6 of 14 (43%) grant agreements selected for testing;
  • 2 vendor invoices;
  • fiscal year 2002 cash receipts records; and
  • two employee time records.

Office management stated that they performed a thorough search for the records, including a search of the archives, and that they were unable to find the prior administrationís records for the above noted items. (Finding 1, pages 9-10)

We recommended the Office adequately maintain, protect, and retain records so that the documentation is readily available when needed.

The Office accepted our recommendation and noted it has taken appropriate measures to ensure that records are readily available and adequately protected.

 

NONCOMPLIANCE WITH THE SCHOOL CODE

The Office did not distribute service evaluation forms in a timely manner. The 2001 calendar year service evaluation forms were distributed to school districts 95 days late and the 2002 calendar year service evaluation forms were distributed 61 days late. (Finding 2, page 11)

We recommended the Office comply with the School Code and distribute service evaluation forms by the designated date as provided by the Code.

The Office accepted our recommendation and reported that the 2003 survey was sent out in a timely fashion.

Responses to the recommendations were provided by Simone McNeil, Director of Operations.

 

AUDITORSí OPINION

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

 

 

______________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:TLD:pp

SPECIAL ASSISTANT AUDITORS

Our special assistant auditors on this audit were McGreal Johnson & McGrane.