REPORT DIGEST

 

ILLINOIS SCHOOL FOR THE VISUALLY IMPAIRED

 

LIMITED SCOPE

COMPLIANCE EXAMINATION

For the Two Years Ended:

June 30, 2005

 

Summary of Findings:

 

Total this report††††††††††††††††††††††† 2

Total last report††††††††††††††††††††††† 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

 

 

®      The School lacked an adequate segregation of duties over cash receipts for locally held funds.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 


 

 

DEPARTMENT OF HUMAN SERVICES

†††††††††††††††††††††††††††††††† ILLINOIS SCHOOL FOR THE VISUALLY IMPAIRED

††††††††††††††††††††††††††††††††††† 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)..

 

$7,710,798

$7,641,981

$7,594,173

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

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

$7,710,798

100%

$7,641,981

100%

$7,594,173

100%

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

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

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

$5,789,019

75.08%

127

$5,791,453

75.78%

127

$5,774,351

76.04%

129

†††††††† Other Payroll Costs (FICA,

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

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

 

$932,138

12.09%

 

$859,400

11.25%

 

$929,838

12.24%

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

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

$602,566

7.81%

$598,244

7.83%

$585,584

7.71%

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

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

 

$387,075

5.02%

$392,884

5.14%

$304,400

4.01%

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

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

$0

0%

$0

0%

$0

0%

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

 

$20,732,339

$20,219,534

$19,673,869

SELECTED ACTIVITY MEASURES

(Not Examined)

FY 2005

FY 2004

FY 2003

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

115

121

94

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

1.10/1

1.05/1

1.37/1

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

*

$122,234

$94,629

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

 

SCHOOL SUPERINTENDENT

During Audit Period:††† Mr. Reginald Clinton (Through 7/07/03)

††††††††††††††††††††††††††††††††††† Mrs. Kris Smith, Acting Superintendent (7/08/03 to 9/30/03)

††††††††††††††††††††††††††††††††††† Mr. Carroll Jackson (10/01/03 to 6/21/04)

††††††††††††††††††††††††††††††††††† Mrs. Marjorie Olsen, Acting Superintendent (6/22/04 to 4/09/05)

††††††††††††††††††††††††††††††††††† Dr. Richard Snowden (Effective 4/10/05)

Currently:Dr. Richard Snowden

 

 

 

 

 


 

 

 

 

One employee performed all cash receipts functions

 

 

 

 

 

 

 

 

 

 

 

 

 

FINDING, CONCLUSIONS AND RECOMMENDATION

 

INADEQUATE SEGREGATION OF DUTIES

 

One School employee had the ability to perform all functions associated with cash receipts, including the reconciliation of bank accounts, for locally held funds.The School received $126,217 and $140,031 of receipts in fiscal year 2004 and 2005, respectively.(Finding 1, page 9)

 

We recommended the School implement procedures designed to ensure that no single employee has the ability to record, deposit, approve, and reconcile cash receipts.

 

Officials agreed with our recommendation and stated duties have been reassigned.

 

 

OTHER FINDING

 

††††† The other finding is less significant and pertains to employee evaluations not being performed on a timely basis.Officials agreed with the finding and recommendation and the matter is reportedly being given attention by the School. We will review progress toward implementing our recommendation in our next examination.

 

 

AUDITORSí OPINION

 

We conducted a limited scope compliance examination of the School as required by the Illinois State Auditing Act.Financial statements will be presented in the report for the Department of Human Services.

 

 

 

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

WILLIAM G. HOLLAND, Auditor General

 

WGH:LKW:pp

 

 

 

SPECIAL ASSISTANT AUDITORS

 

West & Company, LLC were our special assistant auditors for this engagement.††