REPORT DIGEST

DEPARTMENT OF HUMAN SERVICES ILLINOIS SCHOOL FOR THE VISUALLY IMPAIRED

COMPLIANCE AUDIT

For the Two Years Ended:
June 30, 2001

Summary of Findings:

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

Release Date:
April 30, 2002

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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

 
  • Controls over cash receipts and refunds were inadequate.

 

 

 

 

 

 

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

 

DEPARTMENT OF HUMAN SERVICES
ILLINOIS SCHOOL FOR THE VISUALLY IMPAIRED
COMPLIANCE AUDIT
For The Two Years Ended June 30, 2001

EXPENDITURE STATISTICS

FY 2001

FY 2000

FY 1999
Total Expenditures (All Appropriated Funds)

$7,549,303

$7,104,536

$7,182,067
OPERATIONS TOTAL
% of Total Expenditures

$7,549,303
100%

$7,104,536
100%

$7,182,067
100%
Personal Services
% of Operations Expenditures
Average No. of Employees
Average Salary Per Employee

$5,598,742
74.16%
151
$37,078

$5,300,086
74.60%
150
$35,334

$5,250,963
73.11%
156
$33,660
Other Payroll Costs (FICA, Retirement)
% of Operations Expenditures

$913,314
12.10%

$854,516
12.03%

$837,871
11.67%
Contractual Services
% of Operations Expenditures

$620,630
8.22%

$557,219
7.84%

$538,361
7.50%
All Other Operations Items
% of Operations Expenditures

$416,617
5.52%

$392,715
5.53%

$554,872
7.72%
GRANTS TOTAL
% of Total Expenditures

$0
0%

$0
0%

$0
0%

Cost of Property and Equipment

$18,668,567

$16,719,092

$16,279,101
SELECTED ACTIVITY MEASURES

FY 2001

FY 2000

FY 1999

Average Student Population

96

89

89

Employee to Student Ratio

1.57/1

1.69/1

1.75/1

Cost per Year per Student

*

$88,205

$74,848

*The Department of Human Services had not calculated the average cost per student for FY 01 as of the close of audit fieldwork.

AGENCY DIRECTOR(S)

During Audit Period: Ms. Victoria Tripodi, Superintendent
Currently: Mr. Reginald Clinton, Acting Superintendent
 

 

 

 

The School did not ensure all receipts were received and deposited by the Department.

FINDINGS, CONCLUSIONS AND RECOMMENDATIONS

INADEQUATE CONTROLS OVER CASH RECEIPTS AND REFUNDS

The School did not have adequate controls over cash receipts and refunds. These receipts were received by the School, then deposited into locally held funds or submitted to the Department of Human Services – Central Office (Department) for further processing and deposit. We noted the following:
  • Four of 26 (15%) cash receipts tested were not timely recorded or deposited in the State Treasury. These checks were held by a Department employee for 4 to 6 months after receipt prior to processing.
  • Procedures were not in place to ensure all School receipts were received and deposited by the Department. We tested 48 receipts submitted to the Department and noted 6 (13%) were not reported as School receipts. Of those, one $256 check had not been deposited 20 months after submission to the Department and no follow up had been conducted. The other receipts were deposited in another account within the Department, but School personnel had not been notified.
  • Checks received by the School for deposit into the State Treasury were not restrictively endorsed until they were received by the Department.
  • The School did not maintain a detailed record of individual receipts for deposit into the State treasury, including the date of receipt, the payor, the purpose and the amount.
  • Segregation of duties over locally held fund cash receipts was not adequate. (Finding 1, page 9)

We recommended the School deposit receipts timely, maintain detailed daily records, immediately restrictively endorse receipts, reconcile receipts and deposits monthly, and adequately segregate duties over receipts and refunds.

The School accepted our recommendations.

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 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

Kyle E. McGinnis, CPA was our special assistant auditor for this engagement.