Department of Central Management Services. Financial Audit and Compliance Examination for the year ended June 30, 2008

              REPORT DIGEST
REPORT DIGEST
DEPARTMENT OF
CENTRAL MANAGEMENT
SERVICES
FINANCIAL AUDIT
AND COMPLIANCE
EXAMINATION
For the Year Ended:
June 30, 2008
Summary of Findings:
Total This Audit 24
Total Last Audit 28
Repeated From Last Audit 19
Release Date:
June 4, 2009
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
740 E. Ash Street
Springfield, IL 62703
(217) 782-6046 or TTY (217) 888-2887
This Report Digest and the Full Report are
also available on
the worldwide web at
http://www.auditor.illinois.gov
SYNOPSIS
The Department generated excess retained earnings
balances for certain internal service fund activities and
failed to make adequate adjustments as required by OMB
Circular A-87.
The Department recognized costs for federal reporting
purposes different than reported in the Department’s
financial statements, and unallowable costs were reported
for federal purposes.
The Department did not document the distribution of
salaries or wages for employees working on multiple
activities as required by federal regulations.
The Department did not maintain complete, accurate, or
detailed records to substantiate its current midrange
computer systems and equipment.
The Department has not established a property
management function to effectively manage occupancy
costs and revenues.
While procuring a master contract for the purchasing of
servers and accessories, the Department communicated
with a prospective bidder resulting in a change of
procurement from an Invitation to Bid method to a Sole
Economically Feasible method.
The Department’s Illinois Office of Internal Audit was
unable to demonstrate compliance with the Fiscal Control
and Internal Auditing Act that requires audits of major
systems of internal accounting and administrative control.
{Expenditures and Activity Measures are summarized on the next page.}
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