REPORT DIGEST

ILLINOIS HIGH SCHOOL ASSOCIATION
LIMITED SCOPE COMPLIANCE AUDIT

For the Two Years Ended:
June 30, 2001

Summary of Findings:

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

Release Date:
April 10, 2002

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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

  

 

INTRODUCTION

We performed a limited scope compliance audit of the Illinois High School Association for the years ended June 30, 2000 and 2001. The Association’s financial statements were audited by Clifton Gunderson LLP for 2000 and 2001. Our report disclosed no material findings of noncompliance. We commend the Association for maintaining an effective system of internal controls.

 

 

AUDITORS’ OPINION

The auditors expressed an unqualified opinion on the June 30, 2000 and 2001 financial statements of the Illinois High School Association.

 

 

____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:TLD:pp

 

AUDITORS ASSIGNED

The limited scope compliance audit was performed by the staff of the Auditor General.

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

 

 

ILLINOIS HIGH SCHOOL ASSOCIATION
LIMITED SCOPE COMPLIANCE AUDIT
For The Two Years Ended June 30, 2001

 

FY 2001

FY 2000

FY 1999

Total Revenues (All Funds)

$5,567,631

$5,572,752

$4,939,533
TOTAL EXPENSES (ALL FUNDS)

$6,140,679

$5,291,508

$4,698,247

TOTAL PROGRAM EXPENSES
% of Total Expenses

$2,893,426
47.12%

$2,383,174
45.04%

$2,225,913
47.38%

Athletic Officials
% of Program Expenses

$384,226
13.28%

$408,167
17.13%

$376,795
16.93%

Boys Athletic Tournaments
% of Program Expenses

$867,540
29.98%

$892,404
37.45%

$879,580
39.51%

Girls Athletic Tournaments
% of Program Expenses

$483,799
16.72%

$472,956
19.85%

$383,202
17.22%

Contests
% of Program Expenses

$164,498
5.69%

$142,934
5.99%

$137,888
6.19%

Other
% of Program Expenses

$993,363
34.33%

$466,713
19.58%

$448,448
20.15%
TOTAL ADMINISTRATIVE EXPENSES
% of Total Expenses

$3,247,253
52.88%

$2,908,334
54.96%

$2,472,334
52.62%
SELECTED ACTIVITY MEASURES

FY 2001

FY 2000

FY 1999
Basketball Tournament Revenues
Boys Class A
Boys Class AA
Girls Class A and AA combined

$765,925
$814,647
$394,538

$781,194
$773,410
$388,816

$676,654
$665,165
$378,873
Basketball Tournament Expenditures
Boys Class A
Boys Class AA
Girls Class A and AA combined

$87,526
$86,931
$172,684

$115,194
$106,100
$146,323

$96,147
$97,319
$147,225
AGENCY DIRECTOR(S)

During Audit Period: H. David Fry
Currently: H. David Fry