REPORT DIGEST

ILLINOIS HIGH SCHOOL ASSOCIATION

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

Summary of Findings:

Release Date:
April 8, 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

SYNOPSIS

• The Illinois High School Association did not submit an annual report dealing with trends in female participation to the State Board of Education. In addition, the reports, which were prepared but not filed, did not contain relevant information regarding male participation.

  
  
  
  
  
  

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

FY 1997

FY 1996

FY 1995

• Total Revenues (All Funds)
• TOTAL EXPENSES (ALL FUNDS)
  TOTAL PROGRAM EXPENSES
  % of Total Expenses
  
  Athletic officials
  % of Program Expenses
  
  Boys Athletic Tournaments
  % of Program Expenses
  
  Girls Athletic Tournaments
  % of Program Expenses
  
  Contests
  % of Program Expenses
  
  Other
  % of Program Expenses
  
  TOTAL ADMINISTRATIVE EXPENSES
  % of Total Expenses

$4,916,548
$4,435,024
$2,119,380
47.79%

$302,378
14.27%

$740,353
34.93%

$354,870
16.74%

$117,866
5.56%

$603,913
28.50%

$2,315,644
52.21%

$4,534,074
$4,920,245
$2,137,023
43.43%

$341,836
16.00%

$692,989
32.43%

$333,199
15.59%

$90,173
4.22%

$678,826
31.76%

$2,783,222
56.57%

$4,641,818
$4,592,109
$2,068,172
45.04%

$370,578
17.92%

$617,396
29.85%

$326,555
15.79%

$89,239
4.31%

$664,404
32.13%

$2,523,937
54.96%

FY 1997

FY 1996

FY 1995

• Basketball Tournament Revenues
  Boys Class A
  Boys Class AA
  Girls Class A and AA combined
• Basketball Tournament Expenditures
  Boys Class A
  Boys Class AA
  Girls Class A and AA combined

$696,050
752,336
348,246

102,246
106,233
116,998

$735,932
746,559
307,408

103,961
117,878
118,112

$654,851
724,708
319,211

52,768
50,452
117,088

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

Annual reports were not filed with State Board of Education

INTRODUCTION

We performed a limited scope compliance audit of the Illinois High School Association for the years ended June 30, 1996 and 1997. The Association's financial statements were audited by Clifton Gunderson & Co. for 1996 and 1997.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

ANNUAL REPORTS NOT FILED WITH STATE BOARD OF EDUCATION

During FY96/97, the Illinois High School Association (IHSA) did not submit an annual report dealing with trends in female participation to the State Board of Education. Although the reports were prepared, the reports were not submitted to the State Board of Education. In addition, the reports that were prepared did not contain information regarding the number of male participants from each member school.

According to the School Code (105 ILCS 5/10-22.40), the IHSA is required to submit an annual report to the State Board of Education dealing with trends in female participation in athletic competitions, including the numbers of female and male participants from each member school and details on programs by the association to increase female participation.

We recommended the IHSA prepare and submit annual reports dealing with trends in female participation in athletic competition to the State Board of Education as required by statute.

The IHSA responded it has subsequently filed the required reports with the State Board of Education. Miscommunication by the Executive Director to IHSA staff resulted in the reports not being filed in a more timely fashion.

AUDITORS' OPINION

The auditors expressed an unqualified opinion on the June 30, 1996 and 1997 financial statements of the Illinois High School Association.

____________________________________
WILLIAM G. HOLLAND, Auditor General

WGH:GSS:pp

AUDITORS ASSIGNED

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