REPORT DIGEST

ILLINOIS SUMMER SCHOOL FOR THE ARTS

FINANCIAL AND COMPLIANCE AUDIT
For the Two Years Ended:
June 30, 1999

Summary of Findings:

Total this audit                 2
Total last audit                 4
Repeated from last audit  1




Release Date:
March 9, 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









FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

All compliance findings and recommendations presented in our report concerned routine procedural matters that are now being considered for implementation by Agency management. We will review progress toward implementation of these recommendations during the next audit of the Illinois Summer School for the Arts.

AUDITORS’ OPINION

We have stated the financial statements of the Illinois Summer School for the Arts Grant Fund as of and for the years ended June 30, 1999 and 1998 are fairly presented. The financial statements do not include any adjustments that might result from the outcome of the uncertainty regarding the Illinois Summer School for the Arts’ ability to continue as a going concern.

The July 1998 summer school was not held, and funding was not sought for a July 1999 summer school. This raises substantial doubt about the Agency's ability to continue as a going concern.

 

____________________________________
WILLIAM G. HOLLAND, Auditor General

WGH:KAL:pp

 

SPECIAL ASSISTANT AUDITORS

The audit was conducted by the Auditor General’s staff.

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

 





ILLINOIS SUMMER SCHOOL FOR THE ARTS
For The Two Years Ended June 30, 1999

FINANCIAL ACTIVITY

FY 1999

FY 1998

FY 1997

Total Cash Receipts

$0

$8,182

$79,061

State Grant

     % of Total Cash Receipts

Tuition / Application Fee

     % of Total Cash Receipts

Donations

     % of Total Cash Receipts

Private Grants

     % of Total Cash Receipts

Miscellaneous

     % of Total Cash Receipts

$0

0%

$0

0%

$0

0%

$0

0%

$0

0%

$0

0%

$7,305

89.3%

$500

6.1%

$0

0%

$377

4.6%

$60,000

75.9%

$17,125

21.7%

$100

.1%

$1,000

1.3%

$836

1.0%

Total Cash Disbursements

$0

$39,709

$44,062

SELECTED ACTIVITY MEASURES

FY 1999

FY 1998

FY 1997

Total Students in Attendance

*

60

*

Total Number of Faculty

*

7

*

Amount of Tuition Charged

*

$550

*

* A summer school was not held during either FY 1997 or FY 1999.
AGENCY DIRECTOR(S)

During Audit Period: Laurie Merriman, Executive Director (January 1997 through July 1997)
Louis Tiemann, Chairman of the Board (Resigned December 31, 1999)
Currently: Nadine Saitlin, Chairman of the Board