REPORT DIGEST

DEPARTMENT OF HUMAN SERVICES ILLINOIS SCHOOL FOR THE VISUALLY IMPAIRED

COMPLIANCE AUDIT

For the Two Years Ended:
June 30, 1999

Summary of Findings:

Total this audit 0
Total last audit 6
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

  

 

 

 

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

There were no material findings of noncompliance disclosed during our audit tests. We commend the School for maintaining an effective system of internal controls.

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

Our special assistant auditor for this engagement was Kyle E. McGinnis.

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

 

 

DEPARTMENT OF HUMAN SERVICES
ILLINOIS SCHOOL FOR THE VISUALLY IMPAIRED
COMPLIANCE AUDIT
For The Two Years Ended June 30, 1999
EXPENDITURE STATISTICS

FY 1999

FY 1998

FY 1997

Total Expenditures (All Appropriated Funds)

$7,182,067

$6,860,681

$6,488,933

OPERATIONS TOTAL

% of Total Expenditures

$7,182,067

100%

$6,860,681

100%

$6,488,933

100%

Personal Services
% of Operations Expenditures
Average No. of Employees

$5,250,963
73.11%
156

$5,124,930
74.70%
160

$4,864,429
74.97%
142

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

$837,871
11.67%

$710,627
10.36%

$618,333
9.53%

Contractual Services
% of Operations Expenditures

$538,361
7.50%

$487,796
7.11%

$468,651
7.22%

All Other Operations Items
% of Operations Expenditures

$554,872
7.72%

$537,328
7.83%

$537,520
8.28%

GRANTS TOTAL

% of Total Expenditures

$0

0%

$0

0%

$0

0%

Cost of Property and Equipment

$16,279,101

$15,044,764

$14,611,689
SELECTED ACTIVITY MEASURES

FY 1999

FY 1998

FY 1997

Average Student Population

89

105

102

Employee to Student Ratio

1.75/1

1.52/1

1.39/1

Cost per Student per year

*

$71,962

$61,322
* The Department of Human Services (DHS) had not calculated the average cost per student for FY 99 as of the close of audit fieldwork.

NOTE: FY 98 cost per student was calculated by DHS and includes allocated Statewide and Central Office overhead costs. FY 97 cost per student was calculated by the prior auditors based on data provided by the School, which did not include overhead allocated by DHS.
AGENCY DIRECTOR(S)
During Audit Period: Dr. Dorothy Arensman, Superintendent (through 7-98)
Mr. Jim Agner, Acting Superintendent (8-98 through 8-99)
Currently: Dr. Victoria Tripodi, Superintendent