REPORT DIGEST

ILLINOIS BOARD OF HIGHER EDUCATION

FINANCIAL AND COMPLIANCE AUDIT

For the Two Years Ended:
June 30, 2001

Summary of Findings:

Total this audit 1
Total last audit 0
Repeated from last audit 0

Release Date:
March 6, 2002

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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
Attn: Records Manager
Iles Park Plaza
740 E. Ash Street
Springfield, IL 62703

(217)782-6046 or TDD (217) 524-4646

This Report Digest is also available on
the worldwide web at
http://www.state.il.us/auditor

  

 

 

 

 

 

 

SYNOPSIS

 
  • The Board has not fully implemented recommendations made in the Management Audit of Tuition and Fee Waivers (April 1998).

 

 

 

 

 

 

 

 

 

 

{Expenditures and Activity Measures are summarized on the reverse page.}

 

ILLINOIS BOARD OF HIGHER EDUCATION
FINANCIAL AND COMPLIANCE AUDIT
For The Two Years Ended June 30, 2001

EXPENDITURE STATISTICS

FY 2001

FY 2000

FY 1999

Total Expenditures (All Funds)

$104,703,809

$111,239,554

$95,073,550

OPERATIONS TOTAL
% of Total Expenditures

$3,024,485
3%

$2,897,422
3%

$2,825,729
3%

Personal Services
% of Operations Expenditures
Average No. of Employees

$2,179,964
72%
61

$2,107,203
73%
40

$2,059,321
73%
29

Other Payroll Costs (FICA, Retirement)
% of Operations Expenditures

$29,077

1%

$27,192

1%

$21,945

1%

Contractual Services
% of Operations Expenditures

$594,210
20%

$553,681
19%

$491,187
17%

All Other Operations Items
% of Operations Expenditures

$221,234
7%

$209,346
7%

$253,276
9%

Permanent Improvements
% of Total Expenditures

$0
0%

$365,000
0%

$0
0%

GRANTS TOTAL

% of Total Expenditures
Total State-Funded Grants
% of Total Grants
Total Federally-Funded, Title II Grants
% of Total Grants

$101,679,324

97%
$98,453,590
97%

$3,225,734
3%

$107,977,132

97%
$105,642,094
98%

$2,335,038
2%

$92,247,821

97%
$90,037,821
98%

$2,210,000
2%

Cost of Property and Equipment

$2,114,756

$517,060

$427,558
CASH RECEIPTS

FY 2001

FY 2000

FY 1999
  • General Revenue Fund-001
  • Education Assistance Fund-007……………
  • Capital Development Fund-141……………
  • Fund for Illinois Future-611………………
  • Federal Grants Fund- 983.....................
    •

    Total

$1,112,928
60,259
73,368
510,391
3,414,207
$5,171,153

$481,389
104,512
57,307
0
2,327,985
$2,971,193

$429,944
114,391
77,307
0
2,225,532
$2,847,174
EXECUTIVE DIRECTOR

During Audit Period and Currently: Dr. Keith R. Sanders
 

 

 

 

 

 

 

IBHE tuition waiver regulations outdated

 

 

 

Universities' waiver programs not yet evaluated

FINDINGS, CONCLUSIONS AND RECOMMENDATIONS

NEED TO FULLY IMPLEMENT RECOMMENDATIONS IN 1998 Management Audit of Tuition and Fee Waivers

The Illinois Board of Higher Education (IBHE) has fully implemented one of the three recommendations made in the Management Audit of Tuition and Fee Waivers (April 1998) and partially implemented the other two recommendations identified below:
  • The second recommendation in the management audit to the IBHE stated that the IBHE should update its regulations to reflect its current three percent waiver limit. The IBHE had not established the three percent limit on undergraduate institutional tuition waivers in regulations, as required by State law; rather, IBHE regulations contained an outdated (1988) policy which limits tuition waivers to two percent of fall full-time enrollment.
  • The third management audit recommendation was that the IBHE provide more guidance to universities and evaluate waiver programs. The IBHE has provided more guidance to universities in its 1999 Guidelines but has not evaluated waiver programs. (Finding 1, pages 13-15)

We recommended the IBHE fully implement all the recommendations made three years ago in the Management Audit of Tuition and Fee Waivers.

IBHE officials agreed with our recommendation and stated that the staff work plan for this year has been adjusted to ensure revisions to administrative rules are filed to change the tuition waiver limit, and the evaluation of waiver programs is completed.

AUDITORS' OPINION

Our auditors state that the Illinois Board of Higher Education's financial statements of the Federal Grants Fund as of and for the years ended June 30, 2000 and 2001 are fairly presented in all material respects.

 

____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:CML:pp

SPECIAL ASSISTANT AUDITORS

Our special assistant auditors on this engagement were Striegel Knobloch & Company, L.L.C.