REPORT DIGEST

DEPARTMENT OF HUMAN SERVICES ILLINOIS SCHOOL FOR THE DEAF

COMPLIANCE AUDIT

For the Two Years Ended:
June 30, 1999

Summary of Findings:

Total this audit 1
Total last audit 5
Repeated from last audit 0

Release Date:
April 6, 2000

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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
Attn: Records Manager
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

  

 

 

 

 

 

 

 

 

 

 

 

 

 

SYNOPSIS

 
  • Local fund receipts were not deposited on a timely basis.

 

 

 

 

{Expenditures and Activity Measures are summarized on the reverse page.}

 

 

DEPARTMENT OF HUMAN SERVICES

ILLINOIS SCHOOL FOR THE DEAF

COMPLIANCE AUDIT

For The Two Years Ended June 30, 1999
EXPENDITURE STATISTICS

FY 1999

FY 1998

FY 1997

Total Expenditures (All Appropriated Funds)

$13,647,629

$13,151,156

$12,383,033

OPERATIONS TOTAL

% of Total Expenditures

$13,647,629

100%

$13,151,156

100%

$12,383,033

100%

Personal Services
% of Operations Expenditures
Average No. of Employees

$9,880,803
72.40%
262

$9,629,707
73.22%
253

$9,208,679
74.37%
257

Other Payroll Costs (FICA,Retirement)
% of Operations Expenditures

$1,397,123
10.24%

$1,203,211
9.15%

$1,054,518
8.52%

Contractual Services
% of Operations Expenditures

$1,219,784
8.94%

$1,191,161
9.06%

$1,161,167
9.37%

All Other Operations Items
% of Operations Expenditures

$1,149,919
8.42%

$1,127,077
8.57%

$958,669
7.74%

GRANTS TOTAL

% of Total Expenditures

$0

0%

$0

0%

$0

0%

Cost of Property and Equipment

$38,238,824

$36,006,064

$33,653,790
SELECTED ACTIVITY MEASURES

FY 1999

FY 1998

FY 1997

Average Student Population

303

295

275

Employee to Student Ratio

1/1.16

1/1.17

1/1.07

Cost per Student

*

$46,568

$43,797
*The Department of Human Services had not calculated the average cost per student for FY 99 as of the close of audit fieldwork.

NOTE: 1997 cost per student calculation did not include allocated Statewide and Central Office overhead costs.
AGENCY DIRECTOR(S)

During Audit Period: Ms. Joan Forney, Superintendent
Currently: Ms. Joan Forney, Superintendent
 

 

 

 

Receipts were deposited up to 20 days late

FINDINGS, CONCLUSIONS AND RECOMMENDATIONS

LOCAL FUND RECEIPTS NOT DEPOSITED ON A TIMELY BASIS

The School did not deposit local funds receipts in a timely manner. Seventeen local fund receipts tested were deposited between 2 and 20 days late. The late deposits accounted for $45,598 (19%) of total local fund receipts tested.

Statutes require local funds be deposited within two working days of receipt. (Finding 1, page 8)

We recommended the School comply with statutes and ensure receipts are deposited in a timely manner.

The School responded it would develop procedures for a backup person to deposit local funds when regular staff are not available.

 

AUDITORS’ OPINION

We conducted a compliance audit of the School as required by the Illinois State Auditing Act. We also performed certain agreed-upon procedures with respect to the accounting records of the School to assist our single audit of the entire Department. Financial statements for the Department will be presented in that report.

 

 

____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:LKW:pp

SPECIAL ASSISTANT AUDITORS

J.W. Boyle & Co., LTD. were our special assistant auditors for this engagement.