REPORT DIGEST

 

ILLINOIS SUPREME COURT

(Including Appellate Court Districts 1-5 and the Illinois Courts Commission)

 

COMPLIANCE EXAMINATION

For the Two Years Ended:

June 30, 2009

 

Summary of Findings:

Total this audit††††††††††           ††† 2

Total last audit†††††††††           †††† 1

Repeated from last audit†††††††††† 0

 

Release Date:

March 3, 2010

 

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.auditor.illinois.gov

 

 

 

 

 

 

SYNOPSIS

 

 

 

®      The Supreme Court refused to provide any support to the auditors for their accounts receivable amount reported to the Illinois State Comptroller during the examination period.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 


SUPREME COURT

COMPLIANCE EXAMINATION

For The Two Years Ended June 30, 2009

 

EXPENDITURE STATISTICS

FY 2009

FY 2008

FY 2007

††††† Total Expenditures (All Funds)......

†††† Expenditures:

†††††††††† Appropriated Funds.................

††††††††††† Non-appropriated Funds............

$292,196,658

 

$291,911,041

$285,617

$280,309,519

 

$279,616,503

$693,016

$262,883,407

 

$262,184,021

$699,386

OPERATIONS TOTAL.........................

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

$218,247,738

74.7%

$209,737,514

74.8%

$195,462,680

74.4%

†††† Personal Services...........................

††††††††††† % of Operations Expenditures.......

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

$193,248,932

88.5%

1,573

$184,822,614

88.1%

1,562

$173,555,116

88.8%

1,537

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

††††††††††† % of Operations Expenditures......

$12,794,879

5.9%

$10,675,917

5.1%

$8,747,534

4.5%

†††† Contractual Services.......................

††††††††††† % of Operations Expenditures..........

$5,193,087

2.4%

$6,313,101

3.0%

$5,456,829

2.8%

†††† All Other Operations Items.....................

††††††††††† % of Operations Expenditures..........

$7,010,840

3.2%

$7,925,882

3.8%

$7,703,201

3.9%

GRANTS, LUMP SUMS, OTHER

††† Lump Sums, other.........................

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

 

$73,948,920

25.3 %

 

$70,572,005

25.2%

 

$67,420,727

25.6 %

††††† Cost of Property and Equipment....

$50,540,195

$49,533,399

$47,157,617

 

SERVICE EFFORTS AND ACCOMPLISHMENTS

(not examined)

2009

†††† 2008

†††† 2007

Supreme Court of Illinois:

†††††† Cases Filed.................................................................

†††††† Cases Disposed............................................................

Appellate Court of Illinois:

†††††† Cases Filed.................................................................

†††††† Cases Disposed...........................................................

Circuit Courts of Illinois:

†††††† Cases Filed.................................................................

†††††† Cases Disposed...........................................................

†††††† ††††††††††††††††

††††††††† 2,848

††††††††† 2,894

†††††††††

††††††††† 7,755

††††††††† 7,784

 

†† 4,109,720

†† 4,137,292

 

†††††††† 2,854

†††††††† 2,850

 

†††††††† 7,433

†††††††† 7,898

 

4,360,473

4,327,423

 

††††††† 2,879

††††††† 2,826

 

††††††† 7,717

††††††† 7,457

 

4,091,319

4,018,885

 

DIRECTOR OF THE ADMINISTRATIVE OFFICE OF ILLINOIS COURTS

During Audit Period:Cynthia Y. Cobbs

Currently:Cynthia Y. Cobbs

 



 

 

 

 

 

 

 


Support for accounts receivable not provided to auditors

 

 

 

 

 

 

 

 

 

 


Court requested Cook County to return funds

 

 

 

 

 

 

 

 

 

 

 

 

 

Court disagrees with Auditors

 

 

 

 

 

 

 

 

 

 

 


Position of Court is unreasonable, incorrect and illogical

 

 

 

 


Court reported the $602,000 Accounts Receivable to the State Comptroller in FY08 and FY09

 

 

 


Failure of the Court to provide information is noncompliance with State law and impedes public accountability

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

 

ACCOUNTS RECEIVABLE INFORMATION NOT PROVIDED TO AUDITORS

 

††††† The Illinois Supreme Court refused to provide any support to the auditors for their accounts receivable amount reported to the Illinois State Comptroller during the examination period.The accounts receivable amount over one year totaled $605,053 and $602,265 in FY08 and FY09 respectively.

 

The accounts receivable amount was reportedly determined based on an internal audit performed by the Supreme Court.According to the Supreme Court Internal Auditor, the Supreme Court was mistakenly given a State grant for $1,500,000 in either FY02 or FY03 that should have gone to the Department of Corrections.Instead of allowing the money to lapse, an agreement was made with the Cook County Juvenile Detention Center.The Cook County Juvenile Detention Center had two years to expend the State grant money.At the end of the two years, the full $1,500,000 million was not expended but there was uncertainty over how much was not expended.The internal audit concluded $602,000 of the original $1,500,000 was not validated and therefore the Supreme Court questioned these costs.The Supreme Court then requested the Cook County Juvenile Detention Center to return these funds.The Cook County Juvenile Detention Center disputed the questioned costs and the funds are still being disputed. ††(Finding 1, pages 10-12)

 

We recommended the Supreme Court maintain and provide support for the accounts receivable amount reported to the State Comptrollerís Office as required by State law.

 

Agency officials disagreed with the finding and responded that the audit finding notes that the Illinois State Auditing Act (30 ILCS 5/3-12) requires all State agencies to make available any record or information requested by the Office of the Auditor General (OAG) which is related to or within the scope of any audit under the Act.The scope of this audit, as determined by the OAG, encompasses the two fiscal years ended June 30, 2009.Agency officials also stated the requested records encompass activities prior to the current audit scope and were previously audited as part of the OAGís Compliance Audits for the two fiscal years ended June 30, 2003 and for the two fiscal years ended June 30, 2005 and that the Supreme Court Internal Audit has timely provided all records related to the compliance assertion within the scope of the compliance audit.

 

In an auditorsí comment we stated while being both unreasonable and incorrect, the Courtís position is illogical.It is not unusual for accounts receivable to extend beyond the audit period in question.It is the auditorsí absolute responsibility to ask questions about such records.If the auditor did not, then effectively a statute of limitations would be placed on the pursuit of accountability. Further, the Courtís management assertion letter and the auditorsí report on State Compliance and Internal Control address compliance with applicable laws and regulations, including the State Uniform Accounting System, in the Courtís financial and fiscal operations.The $602,000 accounts receivable was reported to the Office of the State Comptroller in both FY08 and FY09 and was included in the Courtís analysis of Accounts Receivable.Clearly, there are remaining questions regarding this grant awarded by the Court to Cook County.† †In conclusion, the Courtís position that the accounts receivable information is not within the scope of our State Compliance Attestation examination for the two years ended June 30, 2009 and its failure to provide this information is noncompliance with State statutes and impedes public accountability.

 

  

 

 

 

AUDITORSí OPINION

 

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

 

 

 

_____________________________________

WILLIAM G. HOLLAND, Auditor General

 

WGH:JSC:pp

 

SPECIAL ASSISTANT AUDITORS

 

††††† Our Special Assistant Auditors were E.C. Ortiz & Co., LLP.