REPORT DIGEST
ILLINOIS HIGH SCHOOL ASSOCIATION
LIMITED SCOPE COMPLIANCE AUDIT For the Two Years Ended: June 30, 2003
Summary of Findings:
Total this audit 0 Total last audit 0 Repeated from last audit 0
Release Date: April 13, 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 We performed a limited scope compliance audit of the Illinois High School Association for the years ended June 30, 2002 and 2003. The Association’s financial statements were audited by Clifton Gunderson LLP for 2002 and 2003. Our report disclosed no material findings of noncompliance. We commend the Association for maintaining an effective system of internal controls.
AUDITORS’ OPINION The auditors expressed an unqualified opinion on the June 30, 2002 and 2003 financial statements of the Illinois High School Association.
____________________________________ WILLIAM G. HOLLAND, Auditor General WGH:TLD:pp
AUDITORS ASSIGNED The limited scope compliance audit was performed by the staff of the Auditor General.
{Expenditures and Activity Measures are summarized on the next page.} |
ILLINOIS HIGH SCHOOL ASSOCIATION
LIMITED SCOPE COMPLIANCE AUDIT
For The Two Years Ended June 30, 2003
|
FY 2003 |
FY 2002 |
FY 2001 |
• Total Revenues (All Funds) |
$6,098,338 |
$6,296,682 |
$5,567,631 |
• TOTAL EXPENSES (ALL FUNDS) |
$5,648,139 |
$6,547,188 |
$6,140,679 |
TOTAL PROGRAM EXPENSES % of Total Expenses |
$2,903,713 51.41% |
$3,293,508 50.30% |
$2,893,426 47.12% |
Athletic Officials % of Program Expenses |
$311,080 10.71% |
$286,138 8.69% |
$384,226 13.28% |
Boys Athletic Tournaments % of Program Expenses |
$1,024,159 35.27% |
$1,017,889 30.91% |
$867,540 29.98% |
Girls Athletic Tournaments % of Program Expenses |
$656,207 22.60% |
$570,733 17.33% |
$483,799 16.72% |
Contests % of Program Expenses |
$164,824 5.68% |
$158,788 4.82% |
$164,498 5.69% |
Other % of Program Expenses |
$747,443 25.74% |
$1,259,960 38.25% |
$993,363 34.33% |
|
$2,744,426 48.59% |
$3,253,680 49.70% |
$3,247,253 52.88% |
SELECTED ACTIVITY MEASURES |
FY 2003 |
FY 2002 |
FY 2001 |
! Basketball Tournament RevenuesBoys Class A Boys Class AA Girls Class A and AA combined |
$733,537 $797,231 $525,365 |
$777,977 $876,487 $476,332 |
$765,925 $814,647 $394,538 |
! Basketball Tournament ExpendituresBoys Class A Boys Class AA Girls Class A and AA combined |
$118,244 $136,605 $255,080 |
$135,041 $127,562 $196,404 |
$87,526 $86,931 $172,684 |
AGENCY DIRECTOR(S) |
During Audit Period: Marty Hickman Currently: Marty Hickman |