REPORT DIGEST

 

LEGISLATIVE SPACE NEEDS COMMISSION

 

COMPLIANCE AUDIT

For the Two Years Ended:

June 30, 2003

 

Summary of Findings:

 

Total this audit                      1

Total last audit                      0

Repeated from last audit       0

 

Release Date:

May 13, 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

 

 

 

 

INTRODUCTION

On February 1, 2004, the Legislative Space Needs Commission was replaced by the Office of the Architect of the Capitol pursuant to Public Act 93-0632.

 

SYNOPSIS

  • The Commission did not grant sick or vacation days to a part-time employee.

 

 

 

 

 

 

 

 

 

 

 

 

{Expenditures and activity measures are summarized on the reverse page.}

 

                                  LEGISLATIVE SPACE NEEDS COMMISSION

                                                   COMPLIANCE AUDIT

                                       For The Two Years Ended June 30, 2003

EXPENDITURE STATISTICS

FY 2003

FY 2002

FY 2001

! Total Expenditures (All Funds)

$505,056

$1,664,102

$377,283

     OPERATIONS TOTAL

          % of Total Expenditures

$382,780

75.8%

$428,878

25.8%

$377,283

100%

          Personal Services

               % of Total Expenditures

               Average No. of Employees

               Average Employee Salary

$247,528

64.6%

4.5

$55,006

$241,155

56.2%

4.5

$53,590

$224,498

59.5%

4.5

$49,888

          Other Payroll Costs (FICA, Retirement)

               % of Total Expenditures

$53,537

14%

$51,502

12%

$47,719

12.6%

          Contractual Services

               % of Total Expenditures

$63,480

16.6%

$112,444

26.2%

$82,833

22.0%

          All Other Operations Items

               % of Total Expenditures

$18,235

4.8%

$23,777

5.6%

$22,233

5.9%

          STATE CAPITOL REHABILITATION
               TOTAL

               % of Total Expenditures

 

$122,276

24.2%

 

$1,235,224

74.2%

 

$0

0%

! Cost of Property and Equipment

$264,672

$178,691

$127,936

SELECTED ACTIVITY MEASURES

FY 2003

FY 2002

FY 2001

! Number of Open Projects

*

41

70

! Total Contract Amount

*

$39,876,227

$40,756,384

* Fiscal Year 2003 activity measures were not available at the close of fieldwork.

AGENCY DIRECTOR

During Audit Period: Mal Hildebrand, Executive Director of the Commission

Currently: Mal Hildebrand, Acting Director of the Office of the Architect of the Capitol

 

 

 

 

 

 

 

 

A part-time employee was not granted 61 sick days and approximately 11 vacation days

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROLS OVER PERSONAL SERVICES

The Commission did not grant sick or vacation days to a part-time employee. The employee should have accrued 61 sick days and approximately 11 vacation days on agency records as of June 30, 2003. As a result, the liability for compensated absences reported to the Office of the State Comptroller on the FY03 SCO-580 form was understated by $1,155, because amounts reported were based on agency accrued leave balances. Commission management stated these conditions occurred because the employee had never wanted to earn vacation or sick time, and due to a misunderstanding of applicable policies. (Finding 1, Page 8)

We recommended the Commission grant the part-time employee accrued sick and vacation days in accordance with the Operating Rules. We also recommended Commission personnel include the compensated absence liability for all employees in the SCO-580 forms filed in future years.

Commission officials agreed with the finding and stated appropriate measures would be taken to correct all recommendations presented.

 

AUDITORSí OPINION

We conducted a compliance audit of the Commission as required by the Illinois State Auditing Act. The Commission 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

WGH:LW:pp

 

 

AUDITORS ASSIGNED

This audit was performed by the staff of the Office of the Auditor General.