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:

Total this year

     - Financial Audit        0*

     - Compliance Audit   3

                                            3

Total last year

     - Financial Audit       0

     - Compliance Audit  3

                                           3

Repeated from last year

     - Financial Audit        0*

     - Compliance Audit   2

                                           2

*Financial Audit Previously Released

 

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

http://www.state.il.us/auditor

 

 

 

 

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

For The Year Ended June 30, 2007

 

COMPARATIVE SCHEDULE OF INCOME FUND REVENUES AND EXPENSES

FY 2007

FY 2006

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

 

SUPPLEMENTARY INFORMATION (Unaudited)

FY 2007

FY 2006

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

 

 

During Audit Period and Currently:  Dr. C. Alvin Bowman

 

 


 

 


 

 

 

 


               

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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.