REPORT DIGEST

 

ILLINOIS SCHOOL FOR THE VISUALLY IMPAIRED

 

LIMITED SCOPE

COMPLIANCE AUDIT

For the Two Years Ended:

June 30, 2003

 

Summary of Findings:

 

Total this audit                      1

Total last audit                      1

Repeated from last audit       0

 

Release Date:

May 20, 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

 

 

 

 

SYNOPSIS

 
  • The perpetual commodity inventory system was not maintained for the period of February to September 2003.

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

                                 DEPARTMENT OF HUMAN SERVICES

                       ILLINOIS SCHOOL FOR THE VISUALLY IMPAIRED

                                LIMITED SCOPE COMPLIANCE AUDIT

                                  For The Two Years Ended June 30, 2003

EXPENDITURE STATISTICS

FY 2003

FY 2002

FY 2001

! Total Expenditures (All Appropriated Funds)

$7,594,173

$7,503,553

$7,549,303

OPERATIONS TOTAL

     % of Total Expenditures 9;

$7,594,173

100%

$7,503,553

100%

$7,549,303

100%

Personal Services

     % of Operations Expenditures

Average No. of Employees 9;

$5,774,351

76.04%

129

$5,660,013

75.43%

140

$5,598,742

74.16%

151

Other Payroll Costs (FICA, #9; #9; Retirement)

     % of Operations Expenditures 9;

$929,838

12.24%

$950,663

12.67%

$913,341

12.10%

Contractual Services

     % of Operations Expenditures 9;

$585,584

7.71%

$570,529

7.60%

$620,630

8.22%

All Other Operations Items

     % of Operations Expenditures

$304,400

4.01%

$322,348

4.30%

$416,590

5.52%

GRANTS TOTAL

     % of Total Expenditures 9;

$0

0%

$0

0%

$0

0%

! Cost of Property and Equipment

$19,680,646

$19,181,600

$18,668,567

SELECTED ACTIVITY MEASURES

FY 2003

FY 2002

FY 2001

! Average Student Population

92

86

96

! Employee to Student Ratio

1.4/1

1.63/1

1.57/1

! Cost per Year per Student

*

$98,833

$86,174

*The Department of Human Services had not calculated the average cost per student for FY 03 as of the close of audit fieldwork.

SCHOOL SUPERINTENDENT

During Audit Period: Ms. Victoria Tripodi (7/1/99 to 7/26/01)

Mr. Reginald Clinton (7/27/01 to 7/7/03)

Currently: Mr. Carroll Jackson

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Commodities transactions were not entered into the system for a five month period during the audit period.

 

FINDING, CONCLUSIONS AND RECOMMENDATION

INADEQUATE COMMODITY INVENTORY RECORDS

The School did not maintain the perpetual commodity inventory system for the period of February 2003 to September 2003. Commodity inventory was valued at $23,916 as of June 30, 2002.

School personnel did not record the receipt, usage, and cost of inventory in the commodity control system for transactions between February and June 30, 2003. As a result, personnel could not reconcile their perpetual inventory of commodities to their physical count of commodities as of June 30, 2003, and an accurate inventory value of commodities was not available for the period.

We also noted that the June 30, 2003 physical inventory counts and subsequent inventory transactions were not entered in the commodities system until September 2003. Commodity records should be maintained and monitored on an ongoing basis to determine re-ordering levels, to ensure accurate financial reporting, and to deter the risk of theft. (Finding 1, pages 9-10)

We recommended the School establish and maintain a reliable perpetual inventory system and monitor the inventory levels on an ongoing basis. In addition, we recommended differences between perpetual records and physical counts be identified and investigated annually.

School officials accepted our recommendations and stated they recognized the need to maintain a reliable perpetual inventory system and the need to monitor inventory levels on an ongoing basis. School officials noted the software became corrupted in February and a new system was developed by School staff. That system became operational in September 2003.

AUDITORS’ OPINION

We conducted a limited scope compliance audit of the School as required by the Illinois State Auditing Act. Financial statements will be presented in the report for the Department.

 

 

____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:LKW:pp

SPECIAL ASSISTANT AUDITORS

West & Company, LLC were our special assistant auditors for this engagement.