REPORT DIGEST

 

 

ILLINOIS SCHOOL FOR THE VISUALLY IMPAIRED

 

LIMITED SCOPE

COMPLIANCE EXAMINATION

For the Two Years Ended:

June 30, 2007

 

Summary of Findings:

 

Total this report                  3

Total last report                  2

Repeated from last audit     0

 

Release Date:

February 20, 2008

 

 

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 and Full Digest

are also available on

the worldwide web at

http://www.auditor.illinois.gov

 

 

 

 

 

 

 

 

 

 

 

SYNOPSIS

 

 

¨      Buildings on the School campus have components which do not comply with fire safety standards.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

{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, 2007

 

EXPENDITURE STATISTICS

FY 2007

FY 2006

FY 2005

Total Expenditures (All Appropriated Funds)

 

$8,857,193

$7,851,821

$7,710,798

     OPERATIONS TOTAL..................................

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

        

         Personal Services...................................

$8,857,193

100%

 

$6,669,338

$7,851,821

100%

 

$6,111,422

$7,710,798

100%

 

$5,789,019

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

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

                Average Salary Per Employee.......

75.30%

129

$51,700

77.84%

128

$47,745

75.08%

127

$45,583

         Other Payroll Costs (FICA, Retirement)..

                % of Operations Expenditures.......

$924,475

10.44%

$732,668

9.33%

$932,138

12.09%

         Commodities...................................................

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

$427,077

4.82%

$261,696

3.33%

$223,488

2.90%

         Contractual Services...............................

                % of Operations Expenditures.......

$655,847

7.40%

$589,021

7.50%

$602,566

7.81%

         All Other Items......................................

                % of Operations Expenditures.......

$180,456

2.04%

$157,014

2.00%

$163,587

2.12%

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

$21,016,479

$20,998,472

$20,732,578

 

SELECTED ACTIVITY MEASURES               (Not Examined)

 

FY 2007

 

FY 2006

 

FY 2005

     Average Number of Students.........................

95

90

115

     Ratio of Employees to Students........................

1.36/1

1.42/1

1.10/1

     Paid Overtime Hours & Earned Compensatory Hours..................................................................

 

27,185

 

23,854

 

15,037

     Value of Paid Overtime Hours & Earned Compensatory Hours...........................................

 

$605,762

 

$487,306

 

$297,735

     Cost Per Year Per Resident.................................

*

$103,748

$80,774

* The Department had not calculated this statistic at the close of fieldwork.

 

SCHOOL SUPERINTENDENT

During Audit Period:      Dr. Richard Snowden (Through 11/09/06)

                                    Ms. Joan Forney (Effective 11/09/06)

Currently:  Mr. Reggie Clinton


 

 

 

 

 

 

 

 

 

 

 

Classroom windows do not allow for emergency rescue

 

 

 

 

 

 

Officials agree with Auditor recommendation

 

 

 

 

 

 

 

 

 

 

 

FINDING, CONCLUSIONS AND RECOMMENDATION

 

 

FIRE CODE VIOLATIONS

 

Buildings on the School’s campus have components which do not comply with fire safety standards.  State Fire Marshal inspection reports disclosed that classroom buildings lacked appropriately sized windows to allow for emergency rescue and automatic or self-closing doors to classrooms.  (Finding 1, pages 9-10)

 

We recommended the School and the Department immediately rectify conditions noted by the inspections of the State Fire Marshal to ensure the safety of students.

 

Officials agreed with our recommendation and stated the bid process was underway to install devices on doors.  Further, officials stated the window replacement project was dependent on passage of the FY08 Capital Bill.

 

 

OTHER FINDINGS

 

      The other findings pertain to payroll voucher review and internal control weaknesses at the School.  Officials agreed with the findings and recommendations and they are reportedly being given attention by the School. We will review progress toward implementing our recommendations in our next examination. 

 

 

AUDITORS’ 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.