REPORT DIGEST

ILLINOIS BOARD OF ADMISSIONS TO THE BAR

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

Summary of Findings:

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.}

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%

FY 1997

FY 1996

• Number of Exams Written
  February
  July
  Total

937
2,259
3,196

943
2,285
3,228

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