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REPORT DIGEST ILLINOIS STATE UNIVERSITY COMPLIANCE
EXAMINATION (In
accordance with the Federal Single Audit Act and OMB Circular A-133) For the Year Ended: June 30, 2007 Summary of Findings: Release Date: March 27, 2008
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 |
INTRODUCTION The Financial Statement Audit for the year ended June 30, 2007 was previously released on February 7, 2008. That report did not contain audit findings. This report addresses
federal and State compliance findings pertaining to the Single Audit and
State Compliance Examination. In
total, this document contains three audit findings.
SYNOPSIS
(Federal and State Compliance Findings) ¨ The University’s policies did not require positive time reporting for all employees in compliance with the State Officials and Employees Ethics Act. {Financial Information and Activity Measures are summarized on the next page.} |
ILLINOIS
STATE UNIVERSITY
SINGLE
AUDIT AND COMPLIANCE EXAMINATION
COMPARATIVE
SCHEDULE OF INCOME FUND REVENUES AND EXPENSES
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FY
2007
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FY
2006
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INCOME
FUND REVENUES
Registration Fees................................................................ Tuition
and Fees Waived.....................................................
Registration Extension......................................................... Investment
income.............................................................. Other.................................................................................. Total Income Fund Revenues....................................... INCOME
FUND EXPENSES
Personal services................................................................
FICA/Medicare..................................................................
Contractual services............................................................ Travel.................................................................................
Commodities......................................................................
Award/grants and matching funds........................................
Equipment and library books...............................................
Telecommunications............................................................ Automotive......................................................................... Capital
repairs and permanent improvements....................... Tuition
and fees waived....................................................... Total Income Fund Expenses........................................ |
$84,320,191 3,559,200 545,505 1,162,864 1,601,800 $91,189,560 $50,577,186 1,565,540 14,054,436 1,238,333 2,370,043 3,530,302 6,130,655 1,254,960 397,315 2,732,921 3,559,200 $87,410,891 |
$73,655,996 3,317,800 392,775 629,360
1,315,763 $79,311,694 $40,176,574 1,362,329 17,524,310 1,207,311 2,289,476 2,958,942 6,125,158 1,082,675 398,013 1,101,355 3,317,800 $77,543,943 |
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SUPPLEMENTARY
INFORMATION (Unaudited) |
FY
2007 |
FY
2006 |
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Employment Statistics Appropriated and Nonappropriated funds:
Faculty/administrative.......................................................... Civil
service........................................................................ Student
employees..............................................................
Miscellaneous contracts...................................................... Total Employees............................................................ Selected Activity Measures Fall semester enrollment........................................................ |
1,818 1,216 511 69 3,614 20,521 |
1,769 1,166 518 49 3,502 20,653 |
UNIVERSITY
PRESIDENT
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During Audit Period
and Currently: Dr. C. Alvin Bowman |
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University not requiring positive time reporting for
all of its employees |
INTRODUCTION Our 2007 financial audit, single audit
and State compliance examination are presented in two reports. The financial audit has been previously
released. The single audit and compliance
examination are in a separate report document. This report contains audit findings disclosed by our tests,
certain supplemental financial information, and special data requirements. FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS TIME SHEETS NOT REQUIRED Illinois State University
(University) policies did not require positive time reporting for all of its
employees in compliance with the State Officials and Employees Ethics Act
(Act). The Act requires the
University, through policies adopted by the Illinois Board of Higher
Education (IBHE), to adopt personnel policies consistent with the Act. The Act (5 ILCS 430/5-5(c)) states, “the
policies shall require State employees to periodically submit time sheets
documenting the time spent each day on official State business to the nearest
quarter hour.” The IBHE adopted
personnel policies for public universities on February 3, 2004 in accordance
with the Act. (Finding 1, Page 12) This
finding was first reported in 2004. We
recommended the University revise its policy and require all employees to
submit time sheets in compliance with the Act. University officials acknowledge the State Officials and Employees Ethics Act requires the adoption of personnel policies consistent with the Act. The University is reviewing the compliance of personnel policies for each employee group and the feasibility and advisability of expanding the time reporting system. This review will consider compliance issues related to the Fair Labor Standards Act, other relevant State and federal legislation, and any prevailing labor agreements. In addition the University is in the process of replacing its current Human Resource Information System and that effort will include any significant change to the time reporting system. (For the previous agency response, see Digest footnote #1.)
OTHER FINDINGS The remaining findings are reportedly being given attention
by the University. We will review the
University’s progress toward the implementation of our recommendations in our
next audit. AUDITORS' OPINION Our auditors stated the University’s financial statements at June 30, 2007 and for the year then ended are fairly presented in all material respects. ___________________________________ WILLIAM G. HOLLAND, Auditor General WGH:CML:pp SPECIAL ASSISTANT AUDITORS
Our special assistant auditors were Clifton Gunderson, LLP. DIGEST FOOTNOTES #1 Timesheets not maintained in
compliance with the State Officials and Employees Ethics Act University officials acknowledge the State Officials and Employees Ethics Act requires the adoption of personnel policies consistent with the Act. The University is reviewing the compliance of personnel policies for each employee group and the feasibility and advisability of expanding the time reporting system. This review will consider compliance issues related to the Fair Labor Standards Act, other relevant State and federal legislation, and any prevailing labor agreements. In addition, the University is in the early stages of replacing its current Human Resources Information System and that effort will include any significant change to the time reporting system. |