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%

TOTAL ADMINISTRATIVE EXPENSES

% of Total Expenses

 

$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 Revenues

Boys 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 Expenditures

Boys 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