REPORT DIGEST

EASTERN ILLINOIS UNIVERSITY

Single Audit and Compliance Examination
For the Year Ended: June 30, 2014

Release Date:  March 5, 2015

FINDINGS THIS AUDIT:  2

CATEGORY:  NEW -- REPEAT -- TOTAL
Category 1:  0 -- 0 -- 0
Category 2:  0 -- 2 -- 0
Category 3:  0 -- 0 -- 0
TOTAL:  0 -- 2 -- 0

FINDINGS LAST AUDIT: 5

Category 1:	Findings that are material
weaknesses in internal control and/or a
qualification on compliance with State laws
and regulations (material noncompliance).
Category 2:	Findings that are significant
deficiencies in internal control and
noncompliance with State laws and regulations.
Category 3:	Findings that have no internal
control issues but are in noncompliance with
State laws and regulations.

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

This digest covers our Single Audit and
Compliance Examination of the Eastern Illinois
University for the year ended June 30, 2014.
A financial audit as of and for the year
ending June 30, 2014, was previously released
on January 29, 2015.

• (14-1) The University exercised inadequate
internal controls over the University’s
vehicles.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROLS OVER UNIVERSITY VEHICLES

Eastern Illinois University (University) did
not exercise adequate internal controls over
University vehicles.

During University-owned vehicle maintenance
testing, the auditors noted:

• Three of 40 (8%) vehicles tested were driven
between 8,300 and 11,800 miles between regular
maintenance events.

• One of 40 (3%) vehicles did not receive
regular maintenance over a seven month period.
The University did not require records to be
submitted for services performed at other
locations.  (Finding 1, page 18)  This finding
has been repeated since 2012.

We recommended the University implement
controls to ensure all University vehicles
undergo regular service and/or repair.

University officials agreed with the
recommendation, indicating they would notify
the departments with vehicles of their
responsibility to comply with the University’s
maintenance policy.  For the previous
University response, see Digest Footnote #1

OTHER FINDINGS

The remaining finding is reportedly being
given attention by the University.  We will
review the University’s progress towards the
implementation of our recommendations in our
next audit.

AUDITOR’S OPINION

The financial audit report was previously
released.  The auditors stated the financial
statements of the Eastern Illinois University
as of and for the year ended June 30, 2014,
are fairly stated in all material respects.

The auditors also conducted a Single Audit of
the University as required by OMB Circular
A-133.  Our auditors stated the University
complied, in all material respects, with the
types of compliance requirements that could
have a direct and material effect on each of
the University’s major federal programs for
the year ended June 30, 2014.


ACCOUNTANT’S OPINION

The accountants conducted a compliance
examination of the University for the year
ended June 30, 2014, as required by the
Illinois State Auditing Act.  The auditors
stated the University complied, in all
material respects, with the requirements
described in the report.

Auditor General

WGH:mkl

SPECIAL ASSISTANT AUDITORS

Our special assistant auditors for this
engagement were CliftonLarsonAllen, LLP.

DIGEST FOOTNOTES

#1	INADEQUATE CONTROL OVER UNIVERSITY
VEHICLES

2013:	The University accepted the auditors’
recommendation and stated they would work to
ensure that vehicles receive routine
maintenance.