REPORT DIGEST

PRISONER REVIEW BOARD

COMPLIANCE EXAMINATION

For the Two Years Ended:

June 30, 2004

Summary of Findings:

Total this audit 5

Total last audit 1

Repeated from last audit 1

Release Date:

March 8, 2005

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 TTY (888) 261-2887

This Report Digest is also available on

the worldwide web at

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

SYNOPSIS

¨ The Board made payments for efficiency initiative billings from improper line item appropriations.

¨ The Board did not file accurate or timely Quarterly Fixed Asset Reports.

¨ The Board did not establish or publicize a toll-free number for victim use in a timely manner.

¨ The Board did not comply with provisions of a grant received from the Illinois Office of the Attorney General.

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

PRISONER REVIEW BOARD

COMPLIANCE EXAMINATION

For the Two Years Ended June 30, 2004

EXPENDITURE STATISTICS

FY 2004

FY 2003

FY 2002

! Total Expenditures .....................................

$1,312,478

$1,401,659

$1,443,935

Personal Services...................................

% of Total Expenditures...................

Average No. of Employees...............

$775,900

59.12%

$839,492

59.89%

$853,157

59.09%

Other Payroll Costs (FICA, Retirement).....

% of Total Expenditures...................

$135,526

10.32%

$185,350

13.22%

$187,019

12.95%

Contractual Services..............................

% of Total Expenditures...................

$169,965

12.95%

$165,977

11.84%

$169,553

11.74%

Travel.............................................................

% of Total Expenditures.................................

$107,990

8.23%

$114,418

8.17%

$101,861

7.05%

All Other Items......................................

% of Total Expenditures...................

$123,097

9.38%

$96,422

6.88%

$132,345

9.17%

! Cost of Property and Equipment.................

$535,698

$608,490

$663,996

SELECTED ACTIVITY MEASURES

FY 2004

FY 2003

FY 2002

CASE REVIEWS

! ADULTS:

Parole Reviews............................................

Mandatory Supervised Releases....................

Good Conduct Credit Reviews......................

All Others....................................................

Total Adult Considerations...............................

200

26,112

4,863

17,120

48,295

249

25,909

4,817

13,588

44,563

345

30,210

6,018

15,375

51,948

! JUVENILES:

Parole Reviews............................................

Discharge Reviews......................................

All Others....................................................

Total Juveniles Reviewed................................

2,138

461

1,740

4,339

2,047

390

1,664

4,101

1,954

336

1,806

4,096

AGENCY CHAIRMAN

During Audit Period: Anne R. Taylor (7/1/02 – 12/31/02), Craig Findley (1/1/03 – 4/30/04), and Jorge Montes (5/1/04 – 6/30/04)

Currently: Jorge Montes

Efficiency initiative payments totaled $28,205

Inaccurate and untimely fixed asset reports submitted to the Office of the Comptroller

Toll-free number established a year after Public Act 93-0235 became effective

Provisions of a grant totaling $15,000 not complied with

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

PAYMENTS WERE MADE FOR EFFICIENCY INITIATIVE BILLINGS FROM IMPROPER LINE ITEM APPROPRIATIONS

The Board made payments for efficiency initiative billings from improper line item appropriations.

Public Act 93-0025, in part, outlines a program for efficiency initiatives to reorganize, restructure, and reengineer the business processes of the State. The State Finance Act details that the amount designated as savings from efficiency initiatives implemented by the Department of Central Management Services (CMS) shall be paid into the Efficiency Initiatives Revolving Fund. The Act further requires State agencies to pay these amounts from line item appropriations where cost savings are anticipated to occur.

The Board did not receive guidance or documentation with the billings from CMS detailing from which line item appropriations savings were anticipated to occur. According to Board staff, they received no documentation or information from CMS detailing the nature and/or type of savings that CMS anticipated. The only guidance received was the amount of payments that should be taken from General Revenue Funds versus other funds for the September 2003 billings.

The Board made payments for billings not from line item appropriations where the cost savings were anticipated to have occurred but made the reductions where it could without laying off an employee or jeopardizing mandates that needed to be met. The Board used:

· $6,088 from its Operation of Auto line item appropriation of $37,000 (16 percent) to pay for the Vehicle Fleet Management Initiative billing

· $5,299 from its EDP line item appropriation of $59,000 (9 percent) to pay for the Information Technology Initiative billing

· $16,818 of other operating appropriations to pay for the billing for the Procurement Efficiency Initiative.

The Board paid a total of $28,205 for the efficiency initiative from the General Revenue Fund. (Finding 1, pages 9-10)

We recommended that the Board only make payments for efficiency initiative billings from line item appropriations where savings would be anticipated to occur. Further, the Board should seek an explanation from the Department of Central Management Services as to how savings levels were calculated, or otherwise arrived at, and how savings achieved or anticipated impact the Board’s budget.

Board officials accepted our finding and recommendation and stated they will make savings payments from appropriation lines in which it anticipates obtaining savings.

NEED TO IMPROVE REPORTING OF FIXED ASSETS

The Board filed inaccurate and untimely Quarterly Fixed Asset Reports. We noted the following:

· Property items totaling $86,720 were reported as additions instead of transfers-in on the Quarterly Fixed Asset Reports.

· A printer totaling $569 was not added to the property records in a timely manner.

· Six months of equipment transactions were not reported on the property listings in a timely manner.

· Twenty five property items were not located at the location the property listing indicated.

· Property listing was not updated to reflect the reassignment of four automobiles.

· Two items that were transferred-in were not tagged.

· Three items were located in a supply room and a vacant office and appeared to be obsolete and no longer in use. (Finding 2, pages 11-12) This finding was first reported in 2002.

We recommended the Board comply with the Illinois Administrative Code and the State Property Control Act by ensuring all property under its jurisdiction is recorded accurately on their property records. In addition, we recommended the Board comply with SAMS requirements in the preparation of the Quarterly Fixed Asset Reports submitted to the Office of the Comptroller.

Board officials accepted our finding and recommendation and stated they will comply with appropriate rules regarding property control and recording. (For the previous Board response, see Digest Footnote #1)

VICTIM TOLL-FREE NUMBER NOT ESTABLISHED TIMELY OR PUBLICIZED

The Board did not establish a toll-free number for victim use in a timely manner. Further, once the toll-free number was established the Board did not publish or distribute the toll-free number to the public.

The Board established the toll-free number in July 2004 which was nearly a year after Public Act 93-0235 became effective on July 22, 2003. Since the number became operational, the Board has not published the number anywhere or provided the number to anyone other than Board staff. The Public Act required the Board to establish a toll-free number that may be accessed by a victim of a violent crime so the victim can present information for Board consideration at parole hearings and mandatory supervised release proceedings. (Finding 3, pages 13)

We recommended the Board make the number accessible to victims of violent crimes so the Board may have all necessary and relevant information during parole hearings and mandatory supervised release proceedings.

Board officials accepted our finding and recommendation and stated they have established and begun advertising for the toll-free number.

NONCOMPLIANCE WITH GRANT PROVISIONS

The Board did not comply with provisions of a grant received from the Illinois Office of the Attorney General (Office).

During testing, we noted that the Board hired a team of temporary employees to perform general office and filing work instead of hiring a Victim Services Specialist. In addition, we noted the Board spent $200 for a plaque that displays the Board’s seal. The grant agreement, as amended, indicated that the Board must use $10,000 for a part-time Victim Services Specialist and $5,000 for office and computer equipment. (Finding 4, page 14)

We recommended the Board comply with grant agreements and expend grant funds for the intended purpose.

Board officials partially accepted our finding and recommendation and stated they will comply with grant agreements and allocate grant funds in accordance with grant agreements. Officials further noted, the Board did receive verbal permission at the time from the Office of the Attorney General to spend grant funds on temporary staffing.

OTHER FINDING

The remaining finding is of less significance and is reportedly being given attention by the Board. We will review progress toward implementation of all recommendations in our next compliance examination.

AUDITORS’ OPINION

We conducted a compliance examination of the Prisoner Review 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 Board does not, nor is it required to, prepare financial statements.

___________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:TLD:pp

AUDITORS ASSIGNED

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

DIGEST FOOTNOTES

#1 - INACCURATE AND UNTIMELY REPORTING OF FIXED ASSETS

2002: Accepted. The Board concurs with the finding on inaccurate reporting of its property control. The Board will work on its deficiencies and file C-15 Reports in a timely manner. The Board feels that the property under its jurisdiction is under tight controls and all missing property is reported immediately. This agency has not lost property under its jurisdiction by way of theft since its inception in 1978.