REPORT DIGEST EASTERN ILLINOIS UNIVERSITY COMPLIANCE EXAMINATION AND SINGLE AUDIT FOR THE YEAR ENDED JUNE 30, 2018 Release Date: March 26, 2019 FINDINGS THIS AUDIT: 1 CATEGORY: NEW -- REPEAT -- TOTAL Category 1: 0 -- 0 -- 0 Category 2: 0 -- 1 -- 1 Category 3: 0 -- 0 -- 0 TOTAL: 0 -- 1 -- 1 FINDINGS LAST AUDIT: 4 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 FRANK J. MAUTINO, 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 INTRODUCTION This digest covers our federal Single Audit and Compliance Examination of Eastern Illinois University (University) for the year ended June 30, 2018. A separate Financial Audit as of and for the year ending June 30, 2017, is being released under a separate cover. In total, this report contains one findings which was not reported in the Financial Audit. SYNOPSIS • (18-1) The University did not require positive time reporting for all employees in compliance with the State Officials and Employees Ethics Act. FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS TIMESHEETS NOT REQUIRED The University did not require positive time reporting for all employees in compliance with the State Officials and Employees Ethics Act (Act). During testing, the auditors noted the University only requires positive time reporting for non-faculty employees. Faculty employees are required to certify they have met their work schedule obligations as set forth in their individual Assignment of Duties Form; however, they do not report their time to the nearest quarter hour in accordance with the Act. (Finding 1, page 16) This finding was first reported since 2005. We recommended the University require all employees submit timesheets in compliance with State law. The University agreed with the finding. For the previous University response, see Digest Footnote #1.) AUDITOR’S OPINIONS The financial audit report was released under a separate cover. The auditors stated the financial statements of Eastern Illinois University as of and for the year ended June 30, 2018, are fairly stated in all material respects. The auditors also conducted a Single Audit of the University as required by the Uniform Guidance. The auditors stated the University complied, in all material respects, with the types of compliance requirements that could have a direct and material effect on the Agency’s major federal programs for the year ended June 30, 2018. ACCOUNTANT’S OPINION The accountants conducted a compliance examination of Eastern Illinois University for the year ended June 30, 2018, as required by the Illinois State Auditing Act. The accountants stated the University complied, in all material respects, with the requirements described in the report. This Single Audit and State compliance examination were conducted by Sikich LLP. JANE CLARK Division Director This report is transmitted in accordance with Section 3-14 of the Illinois State Auditing Act. FRANK J. MAUTINO Auditor General FJM:ph DIGEST FOOTNOTES #1 – Timesheets Not Required 2017: The University agrees with the auditor’s recommendation. The University has implemented a system that allows employees to document time spent on official State business in accordance with the statute. All University employees are required to use the system. However, faculty members, in accordance with the union contract, use the system to document that they have worked in accordance with the contract. The University will continue to work with the faculty union in an attempt to obtain compliance.