ILLINOIS BOARD OF ADMISSIONS TO THE BAR FINANCIAL AUDIT AND COMPLIANCE EXAMINATION For the Two Years Ended September 30, 2005 Performed as Special Assistant Auditors for the Auditor General, State of Illinois_part1 docx

ILLINOIS BOARD OF ADMISSIONS TO THE BAR
FINANCIAL AUDIT AND COMPLIANCE EXAMINATION
For the Two Years Ended September 30, 2005

Performed as Special Assistant Auditors
for the Auditor General, State of Illinois

KYLE E. MCGINNIS

CERTIFIED PUBLIC ACCOUNTANT
200 EAST PINE
SPRINGFIELD, ILLINOIS 62704
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Illinois Board of Admissions to the Bar
Financial Audit and Compliance Examination
For the Two Years Ended September 30, 2005
Table of Contents
Page
Table of Contents 1
Board Officials 3
Management Assertion Letter 4
Compliance Report
Summary 5
Auditor's Report
Independent Accountants' Report on State Compliance, On Internal Control
Over Compliance, and on Supplementary Information for State Compliance
Purposes

6
Findings and Recommendations
Current Findings (None) 9
Prior Findings Not Repeated (None) 10
Financial Statement Report
Summary 11
Independent Auditors' Report 12
Financial Statements
Comparative Statement of Financial Position 14
Comparative Statement of Activities 15
Comparative Statement of Cash Flows 16
Notes to the Financial Statements 17
Supplemental Information
Statement of Functional Expenses for the Fiscal Year Ended September 30, 2005
22
Statement of Functional Expenses for the Fiscal Year Ended September 30, 2004
23
Supplementary Information
Summary 24
1
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Page
Fiscal Schedules and Analysis
Schedule of Changes in Property 25
Comparative Schedule of Cash Receipts 26
Comparative Schedule of Expenses 26
Expenses on a Functional Basis 26
Analysis of Significant Balance Sheet Accounts 27
Analysis of Significant Variations in Cash Receipts 29

Analysis of Significant Variations in Expensese 30
Analysis of Operations
Board Functions and Planning Program 31
Number of Employees 32
Service Efforts and Accomplishments (Unaudited) 32
2
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3

BOARD OFFICIALS

ILLINOIS BOARD OF ADMISSIONS TO THE BAR



Director of Administration Ms. Jan Hefti

Deputy Director of Administration Ms. Lillian Walton

Members of the Board

President Mr. David W. Andich

Secretary/Treasurer Mr. Donald H. Funk

Member of the Board Mr. Neil K. Quinn

Member of the Board Mr. Richard J. Prendergast

Member of the Board Mr. Theodore L. Kuzniar

Member of the Board Mr. John J. Rekowski

Member of the Board Mr. Lawrence N. Hill



Board offices are located at:

625 South College Street
Springfield, Illinois 62704
















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INSERT COMPLIANCE REPORT TAB HERE

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ILLINOIS BOARD OF ADMISSIONS TO THE BAR

COMPLIANCE REPORT

SUMMARY


The compliance testing performed during the examination was conducted in
accordance with the Illinois State Auditing Act.

AUDITOR’S REPORTS


The Independent Accountants’ Report on State Compliance on Internal Control
Over Compliance and on Supplementary Information for State Compliance Purposes
does not contain any scope limitations, disclaimers, or other significant non-standard
language.

SUMMARY OF FINDINGS

Number of
This Report Prior Report
Findings 0 0
Repeated findings 0 0
Prior recommendations implemented
or not repeated 0 0


EXIT CONFERENCE


In a letter dated February 14, 2006 the officials of the Illinois Board of Admissions to the
Bar determined that a formal exit conference would not be necessary.

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INSERT YELLOW AUDITOR’S REPORT TAB HERE

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Our examination was conducted in accordance with attestation standards established by
the American Institute of Certified Public Accountants; the Illinois State Auditing Act (Act);
and the Audit Guide as adopted by the Auditor General pursuant to the Act; and,
accordingly, included examining, on a test basis, evidence about the Illinois Board of
Admissions to the Bar’s compliance with those requirements and performing such other
procedures as we considered necessary in the circumstances. We believe that our
examination provides a reasonable basis for our opinion. Our examination does not
provide a legal determination on Illinois Board of Admissions to the Bar’s compliance with
specified requirements.

In our opinion, Illinois Board of Admissions to the Bar complied, in all material respects,

with the aforementioned requirements during the years ended September 30, 2005 and
2004. The results of our procedures disclosed no instances of noncompliance with those
requirements, which are required to be reported in accordance with criteria established by
the Audit Guide, issued by the Illinois Office of the Auditor General. As required by the

Audit Guide, immaterial findings relating to instances of noncompliance excluded from this
report have been reported in a separate letter to your office.

Internal Control

The management of Illinois Board of Admissions to the Bar is responsible for
establishing and maintaining effective internal control over compliance with the
requirements of laws and regulations. In planning and performing our examination, we
considered the Illinois Board of Admissions to the Bar’s internal control over compliance
with the aforementioned requirements in order to determine our examination procedures
for the purpose of expressing our opinion on compliance and to test and report on
internal control over compliance in accordance with the Audit Guide, issued by the
Illinois Office of the Auditor General.

Our consideration of internal control over compliance with the aforementioned requirements
would not necessarily disclose all matters in internal control that might be material
weaknesses. A material weakness is a condition in which the design or operation of one or
more internal control components does not reduce to a relatively low level the risk that
noncompliance with applicable requirements of laws and regulations that would be material
in relation to one or more of the aforementioned requirements being examined may occur
and not be detected within a timely period by employees in the normal course of performing
their assigned functions. We noted no matters involving internal control over compliance
that we consider to be material weaknesses. The results of our procedures disclosed no
matters involving internal control which are required to be reported in accordance with
criteria established by the Audit Guide, issued by the Illinois Office of the Auditor General.
As required by the Audit Guide, immaterial findings relating to internal control deficiencies
excluded from this report have been reported in a separate letter to your office.

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