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  • STATE OF ILLINOIS

    HISTORIC PRESERVATION AGENCY

    COMPLIANCE EXAMINATION

    For the Two Years Ended June 30, 2010

  • STATE OF ILLINOIS

    HISTORIC PRESERVATION AGENCY

    COMPLIANCE EXAMINATION

    For the Two Years Ended June 30, 2010

    Table of Contents

    Page

    Agency Officials 1

    Management Assertion Letter 3

    Compliance Report

    Summary 5

    Accountants Reports

    Independent Accountants Report on State Compliance,

    on Internal Control Over Compliance, and on

    Supplementary Information for State Compliance

    Purposes 8

    Schedule of Findings

    Current Findings - State 12

    Prior Findings Not Repeated - State 37

    Supplementary Information for State Compliance Purposes

    Summary 38

    Fiscal Schedules and Analysis

    Schedule of Expenditures of Federal Awards 39

    Notes to the Schedule of Expenditures of Federal Awards 41

    Schedule of Appropriations, Expenditures and

    Lapsed Balances 42

    Comparative Schedule of Net Appropriations,

    Expenditures and Lapsed Balances 48

    Schedule of Receipts, Disbursements and Fund Balance

    (Cash Basis) Locally-Held Funds 51

    Schedule of Changes in State Property 52

    Comparative Schedule of Cash Receipts 53

    Reconciliation Schedule of Cash Receipts to Deposits

    Remitted to the State Comptroller 55

    Analysis of Significant Variations in Expenditures 57

    Analysis of Significant Variations in Receipts 61

    Analysis of Significant Lapse Period Spending 64

    Analysis of Operations

    Agency Functions and Planning Program 65

    Average Number of Employees 70

    Emergency Purchases 71

    Service Efforts and Accomplishments (Not Examined) 72

  • STATE OF ILLINOIS

    HISTORIC PRESERVATION AGENCY

    COMPLIANCE EXAMINATION

    For the Two Years Ended June 30, 2010

    AGENCY OFFICIALS

    Director Ms. Janet Grimes

    Interim Division Manager,

    Historic Sites (July 2010 to present) Mr. Robert Weichert

    Interim Division Manager,

    Historic Sites (May 2009 to June 2010) Ms. Karen Everingham

    Interim Division Manager,

    Historic Sites (October 2008 to May 2009) Mr. Justin Blandford

    Division Manager, Historic Sites

    (through September 2008) Ms. Paula Cross

    Division Manager, Abraham Lincoln Presidential

    Library (ALPLM) Ms. Kathryn Harris

    Division Manager, Executive Office

    (May 2009 to present) Vacant

    Division Manager, Executive Office

    (through April 2009) Mr. Matt Burns

    Division Manager, Administrative Services Mr. Robert Weichert

    Chief Legal Counsel & Division Manager,

    Preservation Services

    (February 2010 to present) Mr. John Knittle

    Division Manager, Preservation Services

    (through April 2009) Mr. William Wheeler

    Executive Director, ALPLM

    (December 2010 to present) Ms. Eileen Machevich

    Interim, Executive Director, ALPLM

    (October 2008 to December 2010) Ms. Janet Grimes

    Executive Director, ALPLM (through October 2008) Mr. Richard Beard

    1

  • STATE OF ILLINOIS

    HISTORIC PRESERVATION AGENCY

    COMPLIANCE EXAMINATION

    For the Two Years Ended June 30, 2010

    AGENCY OFFICIALS (Cont.)

    Chief Fiscal Officer (May 2008 to present) Vacant

    Chief Accountant Mr. Eddy Fisher

    Chief Information Officer Mr. Trey McGhee

    Agency offices are located at:

    313 South Sixth Street 1 Old Capitol Plaza

    Springfield, IL 62701 Springfield, IL 62701

    112-212 North Sixth Street

    Springfield, IL 62701

    2

  • 3

    Gois Historic --- Preservation Agency

    IIIII , Old State Capitol Plaza Springfield, Illinois 62701-1512 Voice (217) 782-4836 Teletypewriter Only (217) 524-7128 www.illinois-history.gov

    MANAGEMENT ASSERTION LETTER

    Honorable William G. Holland Auditor General State of Illinois Iles Park Plaza 740 East Ash Springfield, IL 62703-3154

    June 27, 2011

    We are responsible for the identification of, and compliance with, all aspects of laws, regulations, contracts, or grant agreements that could have a material effect on the operations of the Illinois Historic Preservation Agency. We are responsible for and we have establi shed and maintained an effective system of, internal controls over compliance requirem&nts. We have performed an evaluation of the Illinois Historic Preservation Agency's compliance with the following assertions dw-ing the two years ended June 30, 20 I 0. Based on this evaluation, we assert that dming the two years ended June 30, 2010, the Illinois Historic Preservation Agency has materially complied with the assertions below.

    A. The Illinois Historic Preservation Agency has obl igated, expended, received and used public funds of the State in accordance with the purpose for which such fLmds have been appropriated or otherwise authorized by law.

    B. The Illinois Historic Preservation Agency has obligated, expended, received and used public ftmds of the State in accordance with any limitations, restrictions, conditions or mandatory directions imposed by law upon such obligation, expenditure, receipt or use.

    C. The Illinois Historic Preservation Agency has complied, in all material respects, with applicable laws and regulations, including the State Lmiform accounting system. in its financial and fi scal operations.

    D. State revenues and receipts collected by the Il linois Historic Preservation Agency are in accordance with applicable laws and regulations and the accounting and recordkeeping of such revenues and receipts is fair, accw-ate and in accordance with law.

    Printed on Recycled Paper

    caeTypewritten Text

  • 4

    E. Money or negotiable securities or similar assets handled by the Illinois Historic Preservation Agency on behalf of the State or held in trust by the Illinois Historic Preservation Agency have been properly and legally administered, and the accounting and recordkeeping relating thereto is proper, accurate and in accordance with law.

    Yours very truly,

    Illinois Historic Preservation Agency

  • COMPLIANCE REPORT

    SUMMARY

    The compliance testing performed during this examination was conducted in accordance

    with Government Auditing Standards and in accordance with the Illinois State Auditing Act.

    ACCOUNTANTS REPORTS

    The Independent Accountants Report on State Compliance, on Internal Control Over

    Compliance and on Supplementary Information for State Compliance Purposes does not contain

    scope limitations, disclaimers, or other significant non-standard language.

    SUMMARY OF FINDINGS

    Current Prior

    Number of Report Report

    Findings 17 15

    Repeated findings 11 5

    Prior recommendations implemented 4 4

    or not repeated

    Details of findings are presented in the separately tabbed report section of this report.

    SCHEDULE OF FINDINGS

    Item No.

    Page

    Description

    Finding Type

    FINDINGS (STATE COMPLIANCE)

    10-1 12 Inadequate control over grant monitoring Material Weakness and

    Material Noncompliance

    10-2 14 Inadequate controls over donations Material Weakness and

    Material Noncompliance

    10-3 16 Inadequate controls over artifacts and concession

    leases

    Significant Deficiency

    and Noncompliance

    5

  • 10-4 18 Inadequate controls over State-owned equipment Significant Deficiency

    and Noncompliance

    10-5 20 Inadequate controls over receipts and refunds Significant Deficiency

    and Noncompliance

    10-6 22 Inadequate controls over voucher processing Significant Deficiency

    and Noncompliance

    10-7 24 Inadequate documentation of employee leave time

    and time sheets

    Significant Deficiency

    and Noncompliance

    10-8 25 Failure to conduct employee performance

    evaluations

    Significant Deficiency

    and Noncompliance

    10-9 26 Inadequate controls over contractual agreements Significant Deficiency

    and Noncompliance

    10-10 28 Failure to submit GAAP reporting form Significant Deficiency

    and Noncompliance

    10-11 29 Failure to maintain adequate accounting records Significant Deficiency

    and Noncompliance

    10-12 31 Failure to file timely internal control certifications

    Significant Deficiency

    and Noncompliance

    10-13 32 Inadequate administration of the Amistad

    Commission

    Significant Deficiency

    and Noncompliance

    10-14 33 Failure to develop individual business plans for

    historic sites

    Significant Deficiency

    and Noncompliance

    10-15 34 Failure to maintain an Illinois Register of Historic

    Places

    Significant Deficiency

    and Noncompliance

    10-16 35 Failure to establish the Freedom Trail Commission Significant Deficiency

    and Noncompliance

    10-17 36 Failure to appoint a member to th