STATE OF ILLINOIS OFFICE OF THE AUDITOR GENERAL MANAGEMENT AND PROGRAM AUDIT REND LAKE CONSERVANCY DISTRICT SEPTEMBER 2004 WILLIAM G. HOLLAND AUDITOR GENERAL SPRINGFIELD OFFICE: CHICAGO OFFICE: ILES PARK PLAZA MICHAEL A. BILANDIC BLDG. • SUITE S-900 740 EAST ASH • 62703-3154 160 NORTH LASALLE • 60601-3103 PHONE: 217/782-6046 PHONE: 312/814-4000 FAX: 217 /785-8222 • TTY: 888/261-2887 FAX: 312/814-4006 OFFICE OF THE AUDITOR GENERAL WILLIAM G. HOLLAND To the Legislative Audit Commission, the Speaker and Minority Leader of the House of Representatives, the President and Minority Leader of the Senate, the members of the General Assembly, and the Governor: This is our report of the Management and Program Audit of the Rend Lake Conservancy District. The audit was conducted pursuant to Public Act 93-0275, which became effective July 22, 2003. The audit was conducted in accordance with generally accepted government auditing standards and the audit standards promulgated by the Office of the Auditor General at 74 Ill. Adm. Code 420.310. The audit report is transmitted in conformance with Section 3-14 of the Illinois State Auditing Act. WILLIAM G. HOLLAND Auditor General Springfield, Illinois September 2004 INTERNET ADDRESS:
[email protected] RECYCLED PAPER • SOYBEAN INKS REPORT DIGEST SYNOPSIS The management and program audit, and the financial audit, MANAGEMENT AND which were conducted pursuant to Public Act 93-0275, concluded that PROGRAM AUDIT the Rend Lake Conservancy District has significant deficiencies in virtually all aspects of its management, including: planning; water and FINANCIAL AUDIT sewage operations; personnel; contract management; property and For the Year Ended: equipment management; performance monitoring; and internal controls.