• Audits of Financial Records
  • Identified $1.5 million from sale of solid waste-related property erroneously deposited in Solid Waste Fund – moved to Corporate Fund
  • Identified $1.1 million owed to the Corporate Fund by the Local Gas Tax Fund that was eventually paid to the Corporate Fund
  • Identified, located and recovered $81,000 in cable television franchise fees that were supposed to be paid to DuPage County, but instead were sent to Will County where checks were deposited
  • Identified $25,000 of Law Library revenue that was deposited into the wrong fund
  • Identified $2.3 million in expenditures that were not recorded in the budgetary accounting and control system
  • Identified adjustments to budgetary appropriations that were recorded prior to approval by the County Board, so that expenditures could be processed (deemed to be a violation of Illinois statutes by State’s Attorney)
  • Identified an erroneous payment of $118,000 made with amounts withheld from employee wages
• Audits of Expenditures
  • Audits of payment vouchers identified over $7.0 million of requested payments that were returned to the departments requesting payment because the documentation or vouchers failed to meet the required standards for
    • Documentation
    • Authorization
    • Contract terms
    • Duplicate payments
    • Compliance with County policies
    • Examples
      • $275,000 credit memo processed as a request for payment
      • Vague description of goods and services
      • Errors in footings and extensions
      • Recommended and offered to provide training to operating departments to improve the methods used to compile vouchers for payment
• Audit Projects
  • Perform a variety of audit projects including payroll distributions, examinations of controls, etc.
    • Identified overpayments related to County benefit programs
    • Retention program $20,000 - recovered
    • Buyout program $50,000 – checks were voided prior to issuance
    • Identified and recovered $52,000 in federal excise taxes paid relative to telecommunications services provided to the County
    • Identified and recovered $5,750 held by a title insurance company as a result of a sale of County-owned property
    • Identified and recovered payroll overpayment to employee on military leave
    • Identified $18,131 overpayment of wages to an individual – 1,000 hour bonus was paid instead of a $1,000 bonus
    • Identified control weaknesses that permitted the issuance of two paychecks to an individual after the person terminated employment
    • Located a check for $4,020 for fees received by the County
• Audits of Contracts
  • Identified questionable practices related to the issuance of a contract that resulted in the cancellation of the contract
  • Identified and received a credit against amounts due of $39,000 for taxes paid to a utility for work done related to a County road project
  • Identified wrong unit prices used by vendors to bill the County for services
  • Identified almost $25,000 in over billings by vendor providing food service at Juvenile Detention Center
  • Identified inconsistent and vague contract terms
• Encouraged members of the public and County employees to report allegations of waste or fraud.
• Investigation of an allegation of the misuse of County vehicles and employee time resulted in charges filed by the State's Attorney, and a guilty plea, employment termination, and resignations by affected employees
• Received and investigated allegations/concerns from employees regarding various contracts and operational matters

• The County Auditor is the only source of independent information regarding County finances that is readily available to the public
• The County Auditor issues a 125-plus page report on County finances every three months
  • Distributed to public and college libraries throughout the County
  • Available on the internet for viewing
• The County Auditor issues press releases discussing County finances
• The County Auditor regularly responds to questions from the public regarding County financial matters

email: Jim@Rasins.com
www.Rasins.com
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Last update 10/17/04