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REPORT DIGEST ILLINOIS SCHOOL FOR THE VISUALLY IMPAIRED LIMITED SCOPE COMPLIANCE
EXAMINATION For the Two Years Ended: June 30, 2007 Summary of Findings: Total this report 3 Total last report 2 Repeated from last audit 0 Release Date: February 20, 2008
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 TTY (888) 261-2887 This Report and Full Digest
are also available on the worldwide web at http://www.auditor.illinois.gov
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SYNOPSIS ¨ Buildings on the School campus have components which do not comply with fire safety standards.
{Expenditures and Activity
Measures are summarized on the reverse page.} |
DEPARTMENT
OF HUMAN SERVICES
ILLINOIS
SCHOOL FOR THE VISUALLY IMPAIRED
LIMITED
SCOPE COMPLIANCE EXAMINATION
For
The Two Years Ended June 30, 2007
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EXPENDITURE STATISTICS |
FY 2007 |
FY 2006 |
FY 2005 |
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Total
Expenditures (All Appropriated Funds) |
$8,857,193 |
$7,851,821 |
$7,710,798 |
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OPERATIONS TOTAL.................................. %
of Total Expenditures........................
Personal Services................................... |
$8,857,193 100% $6,669,338 |
$7,851,821 100% $6,111,422 |
$7,710,798
100%
$5,789,019 |
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% of Operations Expenditures........... Average No. of Employees............ Average Salary Per Employee....... |
75.30% 129 $51,700 |
77.84% 128 $47,745 |
75.08% 127 $45,583 |
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Other
Payroll Costs (FICA, Retirement).. % of Operations Expenditures....... |
$924,475 10.44% |
$732,668 9.33% |
$932,138
12.09% |
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Commodities................................................... % of Operations Expenditures................... |
$427,077 4.82% |
$261,696 3.33% |
$223,488 2.90% |
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Contractual
Services............................... % of Operations Expenditures....... |
$655,847 7.40% |
$589,021 7.50% |
$602,566
7.81% |
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All
Other Items...................................... % of Operations Expenditures....... |
$180,456 2.04% |
$157,014 2.00% |
$163,587
2.12% |
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Cost of Property and
Equipment................. |
$21,016,479 |
$20,998,472 |
$20,732,578 |
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SELECTED ACTIVITY MEASURES (Not Examined) |
FY 2007 |
FY 2006 |
FY 2005 |
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Average Number of Students......................... |
95 |
90 |
115 |
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Ratio of Employees to Students........................ |
1.36/1 |
1.42/1 |
1.10/1 |
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Paid Overtime Hours & Earned Compensatory Hours.................................................................. |
27,185 |
23,854 |
15,037 |
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Value of Paid Overtime Hours & Earned Compensatory Hours........................................... |
$605,762 |
$487,306 |
$297,735 |
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Cost Per Year Per Resident................................. |
* |
$103,748 |
$80,774 |
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* The Department had not calculated this statistic at
the close of fieldwork. |
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SCHOOL SUPERINTENDENT |
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During Audit Period: Dr.
Richard Snowden (Through 11/09/06)
Ms. Joan Forney (Effective
11/09/06)
Currently: Mr. Reggie Clinton |
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Classroom windows
do not allow for emergency rescue
Officials agree
with Auditor recommendation |
FINDING, CONCLUSIONS AND RECOMMENDATION FIRE CODE VIOLATIONS Buildings on the School’s campus have components which do not comply with fire safety standards. State Fire Marshal inspection reports disclosed that classroom buildings lacked appropriately sized windows to allow for emergency rescue and automatic or self-closing doors to classrooms. (Finding 1, pages 9-10) We recommended the School and the Department immediately rectify conditions noted by the inspections of the State Fire Marshal to ensure the safety of students. Officials agreed with our recommendation and stated the bid process was underway to install devices on doors. Further, officials stated the window replacement project was dependent on passage of the FY08 Capital Bill. OTHER FINDINGS The other findings pertain to payroll voucher review and internal control weaknesses at the School. Officials agreed with the findings and recommendations and they are reportedly being given attention by the School. We will review progress toward implementing our recommendations in our next examination. AUDITORS’ OPINION We conducted a limited scope compliance examination of the School as required by the Illinois State Auditing Act. Financial statements will be presented in the report for the Department of Human Services. ____________________________________ WILLIAM G. HOLLAND, Auditor General WGH:LKW:pp SPECIAL ASSISTANT AUDITORS West & Company, LLC were our special assistant auditors for this engagement. |
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