REPORT DIGEST

 

ILLINOIS BOARD OF ADMISSIONS TO THE BAR

 

FINANCIAL AND COMPLIANCE AUDIT

For the Two Years Ended:

September 30, 2003

 

Summary of Findings:

 

Total this audit                       0

Total last audit                       0

Repeated from last audit        0

 

Release Date:

April 15, 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

 

 

INTRODUCTION

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

 

AUDITORS’ OPINION

Our auditors state the financial statements of the Board of Admissions to the Bar as of September 30, 2003 and September 30, 2002, and for the years then ended are fairly presented in all material respects.

 

 

 

___________________________________

WILLIAM G. HOLLAND, Auditor General

 

WGH:GSR:pp

 

SPECIAL ASSISTANT AUDITORS

Our special assistant auditor for this audit was Kyle E. McGinnis, CPA.

 

 

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

 

                                     ILLINOIS BOARD OF ADMISSIONS TO THE BAR

                                           FINANCIAL AND COMPLIANCE AUDIT

                           For The Years Ended September 30, 2003 and September 30, 2002

REVENUES AND EXPENSES

FY 2003

FY 2002

FY 2001

• Total Revenue (accrual basis)

Examination fees

% of Total Revenue

Character & Fitness Review Fees

% of Total Revenue

Application on Motion

% of Total Revenue

Investment income

% of Total Revenue

Registration fees

% of Total Revenue

$2,512,445

1,277,250

50.84%

1,020,000

40.60%

69,900

2.78%

145,295

5.78%

0

0.00%

$2,462,462

1,339,700

54.40%

867,450

35.23%

71,300

2.90%

184,012

7.47%

0

0.00%

$2,501,806

1,240,500

49.58%

372,000

14.87%

100,850

4.03%

224,906

8.99%

563,550

22.53%

• Total Expenses (accrual basis)

Salaries, wages, and payroll 9; taxes

% of Total Expenses

Proctors

% of Total Expenses

Examinations purchased

% of Total Expenses

Examination grading

% of Total Expenses

Examination administration

% of Total Expenses

Admission ceremony

% of Total Expenses

Rent - office

% of Total Expenses

Insurance

% of Total Expenses

General operating

% of Total Expenses

Retirement contract

% of Total Expenses

Miscellaneous expense

% of Total Expenses…………

Character and fitness review….

% of Total Expenses…………

$2,129,758

646,158

30.34%

136,554

6.41%

253,015

11.88%

223,336

10.49%

225,818

10.60%

21,502

1.01%

56,564

2.66%

118,073

5.54%

335,706

15.76%

9,925

.47%

38,330

1.80%

64,777

3.04%

$2,037,910

583,747

28.64%

128,897

6.32%

244,668

12.01%

215,308

10.57%

218,085

10.70%

20,944

1.03%

50,466

2.48%

105,983

5.20%

383,235

18.81%

3,962

.19%

32,414

1.59%

50,201

2.46%

$1,935,023

508,051

26.26%

119,115

6.15%

233,632

12.07%

205,114

10.60%

215,175

11.12%

18,123

.94%

42,986

2.22%

93,683

4.84%

329,692

17.04%

5,777

.30%

26,968

1.39%

136,707

7.07%

SELECTED ACTIVITY MEASURES

FY 2003

FY 2002

FY 2001

Number of Exams Written

       February

       July

       Total

 

1,046

2,385

3,431

 

999

2,454

3,453

 

963

2,341

3,304

AGENCY DIRECTOR

During Audit Period: Jan Hefti, Director of Administration

Currently: Jan Hefti, Director of Administration