REPORT DIGEST

ILLINOIS HIGH SCHOOL ASSOCIATION

LIMITED SCOPE COMPLIANCE AUDIT

For the Two Years Ended:
June 30, 1999

Summary of Findings:

Total this audit 0
Total last audit 1
Repeated from last audit 0

Release Date:
April 12, 2000

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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, 1998 and 1999. The Association’s financial statements were audited by Clifton Gunderson L.L.C. for 1998 and 1999. Our report disclosed no material findings of noncompliance.

 

 

AUDITORS’ OPINION

The auditors expressed an unqualified opinion on the June 30, 1998 and 1999 financial statements of the Illinois High School Association.

 

 

____________________________________

WILLIAM G. HOLLAND, Auditor General

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AUDITORS ASSIGNED

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

 

 

ILLINOIS HIGH SCHOOL ASSOCIATION

LIMITED SCOPE COMPLIANCE AUDIT

For The Two Years Ended June 30, 1999
 

FY 1999

FY 1998

FY 1997

Total Revenues (All Funds)

$4,939,533

$5,057,933

$4,916,548
TOTAL EXPENSES (ALL FUNDS)

$4,698,247

$4,491,910

$4,435,024

TOTAL PROGRAM EXPENSES
% of Total Expenses

$2,225,913
47.38%

$2,127,689
47.37%

$2,119,380
47.79%

Athletic officials
% of Program Expenses

$376,795
16.93%

$352,723
16.58%

$302,378
14.27%

Boys Athletic Tournaments
% of Program Expenses

$879,580
39.51%

$840,528
39.50%

$740,353
34.93%

Girls Athletic Tournaments
% of Program Expenses

$383,202
17.22%

$347,051
16.31%

$354,870
16.74%

Contests
% of Program Expenses

$137,888
6.19%

$115,776
5.44%

$117,866
5.56%

Other
% of Program Expenses

$448,448
20.15%

$471,611
22.17%

$603,913
28.50%

TOTAL ADMINISTRATIVE EXPENSES
% of Total Expenses

$2,472,334
52.62%

$2,364,221
52.63%

$2,315,644
52.21%
SELECTED ACTIVITY MEASURES

FY 1999

FY 1998

FY 1997

Basketball Tournament Revenues

Boys Class A
Boys Class AA
Girls Class A and AA combined

 

$676,654
665,165
378,873

 

$677,542
725,815
322,137

 

$696,050
752,336
348,246

Basketball Tournament Expenditures

Boys Class A
Boys Class AA
Girls Class A and AA combined

 

96,147
97,319
47,225

 

94,564
99,242
137,324

 

102,246
106,233
116,998
AGENCY DIRECTOR(S)

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