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REPORT DIGEST
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 audit 2 Total
last audit 3 Repeated
from last audit 2 Rele March 19, 2009
State of I Office of the Auditor General WILLIAM G. HOLLAND AUDITOR GENERAL
To obtain a copy of the
Report contact: Office of the Auditor
General
(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, 2008
was previously released on February 19, 2009.
SYNOPSIS
¨ 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.} |
SINGLE
AUDIT AND COMPLIANCE EXAMINATION
COMPARATIVE
SCHEDULE OF INCOME FUND REVENUES AND EXPENSES
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FY
2008
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FY
2007
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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.................................................................. SURS
Retirement................................................................. 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.......................................... |
$96,287,071 3,668,300 777,431 1,285,229
2,030,166 $104,048,197 $54,598,913 25,066 1,658,778 16,121,108 1,379,039 2,224,721 4,588,755 6,197,304 1,262,311 409,855 2,976,221 3,668,300 $95,110,371 |
$84,320,191 3,559,200 545,505 1,162,864
1,601,800 $91,189,560 $50,577,186 0 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 |
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SUPPLEMENTARY
INFORMATION (Unaudited) |
FY
2008 |
FY
2007 |
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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.......................................................... |
1,817 1,259 493 76 3,645 20,274 |
1,818 1,216 511 69 3,614 20,521 |
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 2008 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 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 14) 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 have purchased a new Human Resource Information System (HRIS) which includes a time and labor reporting component. Compliance issues related to the State Officials and Employees Ethics Act as well as other relevant State and Federal legislation including the Fair Labor Standards Act and prevailing labor agreements will be encompassed within the implementation of HRIS. (For the previous agency response, see Digest footnote #1.)
OTHER FINDING The remaining finding is reportedly being given attention by the
University. We will review the
University’s progress toward the implementation of our recommendation in our
next audit. AUDITORS' OPINION We conducted a compliance examination of the University for the year ended June 30, 2008, as required by the Illinois State Auditing Act, the Single Audit Act and OMB Circular A-133. A financial statement audit and report required under Government Auditing Standards covering the year ended June 30, 2008 was issued separately. ___________________________________ 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 process of replacing its current Human Resource Information System
and that effort will include any significant change to the time reporting
system. |
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