REPORT DIGEST
ILLINOIS BOARD OF ADMISSIONS TO THE BAR
FINANCIAL AND COMPLIANCE AUDIT For the Two Years Ended: September 30, 2003
Summary of Findings:
Total this audit 0 Total last audit 0 Repeated from last audit 0
Release Date: April 15, 2004
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 TDD (217) 524-4646
This Report Digest is also available on the worldwide web at http://www.state.il.us/auditor |
INTRODUCTION There were no material findings of noncompliance disclosed by our audit tests. We commend the Board for maintaining an effective system of internal controls.
AUDITORS’ OPINION Our auditors state the financial statements of the Board of Admissions to the Bar as of September 30, 2003 and September 30, 2002, and for the years then ended are fairly presented in all material respects.
___________________________________ WILLIAM G. HOLLAND, Auditor General
WGH:GSR:pp
SPECIAL ASSISTANT AUDITORS Our special assistant auditor for this audit was Kyle E. McGinnis, CPA.
{Expenditures and Activity Measures are summarized on the reverse page.} |
ILLINOIS BOARD OF ADMISSIONS TO THE BAR
FINANCIAL AND COMPLIANCE AUDIT
For The Years Ended September 30, 2003 and September 30, 2002
REVENUES AND EXPENSES |
FY 2003 |
FY 2002 |
FY 2001 |
• Total Revenue (accrual basis) Examination fees % of Total Revenue Character & Fitness Review Fees % of Total Revenue Application on Motion % of Total Revenue Investment income % of Total Revenue Registration fees % of Total Revenue |
$2,512,445 1,277,250 50.84% 1,020,000 40.60% 69,900 2.78% 145,295 5.78% 0 0.00% |
$2,462,462 1,339,700 54.40% 867,450 35.23% 71,300 2.90% 184,012 7.47% 0 0.00% |
$2,501,806 1,240,500 49.58% 372,000 14.87% 100,850 4.03% 224,906 8.99% 563,550 22.53% |
• Total Expenses (accrual basis) Salaries, wages, and payroll 9; taxes % of Total Expenses Proctors % of Total Expenses Examinations purchased % of Total Expenses Examination grading % of Total Expenses Examination administration % of Total Expenses Admission ceremony % of Total Expenses Rent - office % of Total Expenses Insurance % of Total Expenses General operating % of Total Expenses Retirement contract % of Total Expenses Miscellaneous expense % of Total Expenses………… Character and fitness review…. % of Total Expenses………… |
$2,129,758 646,158 30.34% 136,554 6.41% 253,015 11.88% 223,336 10.49% 225,818 10.60% 21,502 1.01% 56,564 2.66% 118,073 5.54% 335,706 15.76% 9,925 .47% 38,330 1.80% 64,777 3.04% |
$2,037,910 583,747 28.64% 128,897 6.32% 244,668 12.01% 215,308 10.57% 218,085 10.70% 20,944 1.03% 50,466 2.48% 105,983 5.20% 383,235 18.81% 3,962 .19% 32,414 1.59% 50,201 2.46% |
$1,935,023 508,051 26.26% 119,115 6.15% 233,632 12.07% 205,114 10.60% 215,175 11.12% 18,123 .94% 42,986 2.22% 93,683 4.84% 329,692 17.04% 5,777 .30% 26,968 1.39% 136,707 7.07% |
SELECTED ACTIVITY MEASURES |
FY 2003 |
FY 2002 |
FY 2001 |
Number of Exams Written February July Total |
1,046 2,385 3,431 |
999 2,454 3,453 |
963 2,341 3,304 |
AGENCY DIRECTOR |
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During Audit Period: Jan Hefti, Director of Administration Currently: Jan Hefti, Director of Administration |