Illinois Labor Relations Board 2001 Audit

REPORT DIGEST

ILLINOIS LABOR RELATIONS BOARD

COMPLIANCE AUDIT

For the Two Years Ended:

June 30, 2001

Summary of Findings:

Total this audit 2
Total last audit 3
Repeated from last audit 1

Release Date:
March 6, 2002

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 Agency incurred indebtedness in excess of its appropriations for telecommunication services for fiscal year 2001.

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

ILLINOIS LABOR RELATIONS BOARD
COMPLIANCE AUDIT
For The Two Years Ended June 30, 2001

EXPENDITURE STATISTICS	FY 2001	FY 2000	FY 1999
Total Expenditures (All Funds)	$2,011,929	$1,860,505	$1,788,821
Personal Services % of Total Expenditures Average No. of Employees	$1,297,012 64.5% 28	$1,224,263 65.8% 27	$1,154,214 64.5% 26
Other Payroll Costs (FICA, Retirement) % of Total Expenditures	$272,879 13.6%	$254,158 13.7%	$236,413 13.2%
Contractual Services % of Total Expenditures	$237,030 11.8%	$199,238 10.7%	$198,470 11.1%
Electronic Data Processing % of Total Expenditures	$71,148 3.5%	$53,636 2.9%	$74,552 4.2%
All Other Items % of Total Expenditures	$133,860 6.6%	$129,210 6.9%	$125,172 7.0%
Cost of Property and Equipment	$642,745	$637,419	$648,740

SELECTED ACTIVITY MEASURES (UNAUDITED)	FY 2001	FY 2000	FY 1999
Representation petitions Charges against labor organizations Charges against employer Mediation/Arbitration petitions	110 140 293 261	132 83 165 291	118 81 235 261

AGENCY DIRECTOR(S)

During Audit Period: Brian E. Reynolds, Executive Director
Currently: Brian E. Reynolds, Executive Director

The Agency owed the Department of Central Management Services $9,464 for telecommunications charges and had only $42 remaining in their telecommunications appropriation at the end of fiscal year 2001

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INCURRED INDEBTEDNESS IN EXCESS OF APPROPRIATION

At the end of fiscal year 2001, the Agency owed $9,464 to the Communications Revolving Fund of the Department of Central Management Services (DCMS). The Agency’s total telecommunication appropriation was $63,000 of which $62,958 was expended.

The State Finance Act (30 ILCS 105/30) prohibits agencies from incurring any indebtness in excess of money appropriated by the State legislature. In addition, the DCMS rules (74 Ill. Adm. Code 1000.50) state that user agencies shall not leave Internal Service Funds unpaid in order to circumvent fiscal year budgetary controls.

Agency management stated they paid $10,359 for installation of technological advancements in the telecommunications system at the Chicago office, which increased the monthly lease obligation by $2,000. (Finding 2, page 11)

Agency officials accepted our recommendation to not incurr indebtness for technological advancements if its appropriations are not sufficient to cover the installation and monthly operating charges.

OTHER FINDING

The remaining finding is less significant and is being given attention by the Agency. We will review progress toward implementing our recommendations during the next audit.

AUDITORS’ OPINION

We conducted a compliance audit of the Illinois Labor Relations Board as required by the Illinois State Auditing Act. The Board had no locally held federal or State trust funds. Consequently, there were no financial statements requiring a financial audit leading to an opinion.

____________________________________

WILLIAM G. HOLLAND, Auditor General

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SPECIAL ASSISTANT AUDITORS

West & Company, LLC were our special assistant auditors for this engagement.