REPORT DIGEST



ILLINOIS BOARD OF ADMISSIONS TO THE BAR



FINANCIAL AND COMPLIANCE AUDIT
For the Two Years Ended:
September 30, 1997



Summary of Findings:

Total this audit 0
Total last audit 0
Repeated from last audit 0





Release Date:
May 13, 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

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

In the opinion of our auditors, the financial statements of the Board of Admissions to the Bar were fairly stated in all material respects as of and for the years ended September 30, 1997 and 1996.

___________________________________
WILLIAM G. HOLLAND, Auditor General

WGH:GSS:pp

SPECIAL ASSISTANT AUDITORS

Our special assistant auditors for this audit were Duffner & Company, P.C.







{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, 1997

 

FY 1997

FY 1996

  • Total Revenue (accrual basis)
    Examination fees
    % of Total Revenue
    Foreign license fees
    % of Total Revenue
    Investment income
    % of Total Revenue
    Registration fees
    % of Total Revenue
    Donations
    % of Total Revenue
  • Total Expenses (accrual basis)
    Salaries, wages, and payroll 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

$1,843,007
1,066,500
57.87%
66,150
3.59%
146,257
7.93%
564,100
30.61%
-
0%
$1,010,278
262,053
25.94%
86,656
8.58%
192,150
19.02%
102,364
10.13%
97,236
9.62%
19,602
1.94%
37,958
3.76%
50,172
4.97%
141,463
14.00%
10,061
1.00%
10,563
1.04%

$1,710,861
1,062,900
62.12%
53,600
3.13%
94,241
5.51%
496,850
29.04%
3,270
.20%
$959,409
248,851
25.94%
82,892
8.64%
182,387
19.01%
78,336
8.17%
88,288
9.20%
15,591
1.62%
37,456
3.90%
52,548
5.52%
152,543
15.90%
11,220
1.17%
8,897
.93%

SELECTED ACTIVITY MEASURES

FY 1997

FY 1996

  • Number of Exams Written
    February
    July
    Total


937
2,259
3,196


943
2,285
3,228

AGENCY DIRECTOR
During Audit Period: Jan Hefti, Director of Administration
Currently: Jan Hefti, Director of Administration