REPORT DIGEST

ILLINOIS BOARD OF ADMISSIONS TO THE BAR

FINANCIAL AUDIT AND COMPLIANCE EXAMINATION
For the Two Years Ended: September 30, 2011

Release Date:  May 17, 2012

Summary of Findings:
Total this audit: 1
Total last audit:  1
Repeated from last audit: 1

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 and Full Report are also available on the
worldwide web at www.auditor.illinois.gov

SYNOPSIS

• The Board presented their financial budget for their 2010
projected revenues and expenses to the Board of Directors
approximately 10 months after the fiscal year began.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

FINANCIAL BUDGET NOT PREPARED ON A TIMELY BASIS

The Illinois Board of Admissions to the Bar (Board) presented
their financial budget for their 2010 projected revenues and
expenses to the Board of Directors on July 28, 2010.  This is
approximately ten months after the fiscal year began.   Failure
to timely prepare an annual budget is non-compliance with the
Board’s Management Policies and Procedures.

We recommended Board management prepare an annual budget and
submit it to the Board of Directors on a timely basis for
approval.

Board management acknowledged the 2010 budget was not prepared in
a timely manner but stated since hiring a permanent director in
June 2010, the budget has been prepared timely.

AUDITORS’ OPINION

	 Our special assistant auditors stated the September 30,
	 2011 and September 30, 2010 Illinois Board of Admissions
	 to the Bar financial statements are fairly presented in
	 all material respects.


WILLIAM G. HOLLAND
Auditor General

WGH:JSC:rt

AUDITORS ASSIGNED

Kyle E. McGinnis, CPA was our special assistant auditor.