REPORT DIGEST

ILLINOIS GAMING BOARD
(A DIVISION OF THE ILLINOIS DEPARTMENT OF REVENUE)

COMPLIANCE AUDIT
For the Two Years Ended:
June 30, 1997

Summary of Findings:

Release Date:
April 15, 1998

State of Illinois
Office of the Auditor General

WILLIAM G. HOLLAND
AUDITOR GENERAL

Iles Park Plaza
740 E. Ash Street
Springfield, IL 62703
(217) 782-6046

INTRODUCTION

We conducted a compliance audit of the Illinois Gaming Board as required by the Illinois State Auditing Act. There were no material findings of noncompliance disclosed during our audit tests. We commend the Board for maintaining an effective system of internal controls.

____________________________________
WILLIAM G. HOLLAND, Auditor General

WGH:KMM:pp

SPECIAL ASSISTANT AUDITORS

Pandolfi, Topolski, Weiss & Co., LTD. were our special assistant auditors for this audit.

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

FY 1997

FY 1996

• Total Expenditures (in thousands)
  OPERATIONS TOTAL
  % of Total Expenditures
  Personal Services
  % of Operations Expenditures
  Average No. of Employees
  Other Payroll Costs
  % of Operations Expenditures
  Contractual Services
  % of Operations Expenditures
  All Other Operations Items
  % of Operations Expenditures
  GRANTS TO LOCAL GOVERNMENTS
  TOTAL
  % of Total Expenditures
  TRANSFERS TO EDUCATION
  ASSISTANCE FUND TOTAL
  % of Total Expenditures
• Total Revenues (in thousands)
  TAXES
  % of Total Expenditures
  LICENSES AND FEES
  % of Total Expenditures

$264,360
$12,554
5%
$2,113
17%
43
$508
4%
$9,422
75%
$511
4%

$89,603
34%

$162,203
61%
$261,085
$260,021
99%
$1,064
1%

$298,122
$12,217
4%
$1,977
16%
42
$464
4%
$9,124
75%
$652
5%

$81,005
27%

$204,900
69%
$295,987
$294,651
99%
$1,336
1%

Calendar
1996

Calendar
1995

• Number of Licenses in Operation
• Adjusted Gross Receipts (AGR)
• Patrons
• AGR Per Patron
• Admissions
• AGR Per Admission
• Total Tax
• State Share
• Local Share

10
$1,131,491,531
14,075,884
$80.39
25,211,329
$44.88
$276,720,964
$194,935,059
$81,785,905

10
$1,178,311,827
14,787,836
$79.68
24,835,833
$47.44
$285,334,031
$201,582,607
$83,751,424

• BOARD ADMINISTRATORS
  During Audit Period: Mr. Michael Belletire.
  Currently: Mr. Michael Belletire