REPORT DIGEST

 

ILLINOIS SCHOOL

FOR THE DEAF

 

LIMITED SCOPE COMPLIANCE EXAMINATION

For the Two Years Ended:

June 30, 2005

 

Summary of Findings:

 

Total this audit†††††††††††††             1

Total last audit†††††††††††††             1

Repeated from last audit†††††††††† 0

 

 

Release Date:

June 13, 2006 

 

 

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

Iles Park Plaza

740 E. Ash Street

Springfield, IL 62703

(217) 782-6046 or TTY (888) 261-2887

 

This Report Digest is also available on

the worldwide web at

http://www.state.il.us/auditor

 

 

 

 

 

 

 

  

 

SYNOPSIS

 

 

®      Performance evaluations were not completed timely.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 


 

 

DEPARTMENT OF HUMAN SERVICES

ILLINOIS SCHOOL FOR THE DEAF

LIMITED SCOPE COMPLIANCE EXAMINATION

For The Two Years Ended June 30, 2005

 

EXPENDITURE STATISTICS

FY 2005

FY 2004

FY 2003

†††† Total Expenditures (All Appropriated Funds)

 

$15,290,830

$15,032,876

$14,869,343

†††† OPERATIONS TOTAL.................................

†††††††† % of Total Expenditures........................

$15,290,830

100%

$15,032,876

100%

$14,869,343

100%

†††††††† Personal Services...................................

††††††††††† % of Operations Expenditures...........

††††††††††† Average No. of Employees...............

$11,252,797

73.59%

241

$11,143,708

74.13%

236

$10,911,088

73.38%

234

†††††††† Other Payroll Costs (FICA,

†††††††† Retirement)....................................................

††††††††††† % of Operations Expenditures...........

 

$1,686,688

11.03%

 

$1,525,267

10.15%

 

$1,667,938

11.22%

†††††††† Contractual Services..............................

††††††††††† % of Operations Expenditures...........

$1,573,126

10.29%

$1,535,339

10.21%

$1,571,122

10.57%

†††††††† All Other Operations Items.....................

††††††††††† % of Operations Expenditures...........

 

$778,219

5.09%

$828,562

5.51%

$719,195

4.83%

†††† GRANTS TOTAL..........................................

†††††††† % of Total Expenditures........................

$0

0%

$0

0%

$0

0%

Cost of Property and Equipment......................

 

$51,138,049

$48,762,189

$47,629,945

SELECTED ACTIVITY MEASURES

FY 2005

FY 2004

FY 2003

†††† Average Student Population.................................

270

283

292

†††† Employee to Student Ratio...................................

0.89/1

0.83/1

0.80/1

†††† Cost per Year per Student...................................

*

$59,759

$57,536

 

*The Department of Human Services had not calculated the average cost per student for FY 05 as of the close of fieldwork.

 

AGENCY DIRECTOR

During Audit Period:Ms. Joan Forney, Superintendent

Currently:Ms. Joan Forney, Superintendent

 

 



 

 

 

 

 

26% of employees tested did not receive an evaluation in fiscal year 2005

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS AND RECOMMENDATIONS

 

PERFORMANCE EVALUATIONS NOT COMPLETED

 

††††† The School did not complete annual employee evaluations as required.Our review of 50 personnel files disclosed 13 (26%) employees did not receive a performance evaluation during fiscal year 2005.Nine of the 13 individuals did not receive a performance evaluation during fiscal year 2004.(Finding 1, Page 9)

 

††††† We recommended that the School implement and enforce procedures to ensure that performance evaluations are completed in a timely manner for all employees.

 

††††† School officials accepted our recommendation and stated all management personnel have been informed that completing personnel evaluations should be a priority.

 

 

AUDITORSí OPINION

 

We conducted a limited scope compliance examination of the School as required by the Illinois State Auditing Act.We also performed certain agreed-upon procedures with respect to the accounting records of the School to assist with the financial audit of the entire Department.Financial statements for the Department will be presented in that report.

 

 

††††††††††

 

†††††††††††††††††††††††††††††††††††††††††††††† ††††† ____________________________________

WILLIAM G. HOLLAND, Auditor General

 

WGH:LKW:pp

 

SPECIAL ASSISTANT AUDITORS

 

Sulaski & Webb CPAs were our special assistant auditors for this engagement.††