| REPORT DIGEST NORTHEASTERN ILLINOIS UNIVERSITY FINANCIAL AND COMPLIANCE AUDIT (In accordance with the Single Audit Act and OMB Circular A-133) For the Year Ended: Summary of Findings: Total this audit 3 Release Date:
State of Illinois WILLIAM G. HOLLAND AUDITOR GENERAL To obtain a copy of the Report contact: (217)782-6046 or TDD (217) 524-4646 This Report Digest is also available on |
SYNOPSIS
{Financial Information is summarized on the reverse page.} |
NORTHEASTERN ILLINOIS UNIVERSITY
FINANCIAL AND COMPLIANCE AUDIT
For The Year Ended June 30, 2000
| FINANCIAL OPERATIONS (CURRENT FUNDS) | FY 2000 |
FY 1999 |
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| REVENUES State Appropriations General Revenue Fund Education Assistance Fund Capital Development Fund Payments on behalf of University Student tuition and other fees Grants (principally federal awards) Student Union sales and services Parking revenue Illinois Future Fund Other sources Total EXPENDITURES AND MANDATORY TRANSFERS |
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| SELECTED ACCOUNT BALANCES (ALL FUNDS) | JUNE 30, 2000 |
JUNE 30, 1999 |
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| Cash and short-term investments Equipment Buildings and Land Accrued compensated absences Fund balances: Unrestricted Restricted |
$17,666,966 43,071,021 88,320,741 13,061,443 124,480,788 4,455,148 |
$10,658,959 39,178,294 86,594,742 13,280,692 112,822,981 4,124,235 |
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| SUPPLEMENTARY INFORMATION | FY 2000 |
FY 1999 |
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| Employment Statistics Administration Faculty Civil Service Students Total Employees Selected Activity Measures Annual full-time equivalent students - Undergraduate Annual full-time equivalent students - Graduate Full-time equivalent cost per student - Undergraduate Full-time equivalent cost per student - Graduate |
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5,792 |
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| UNIVERSITY PRESIDENT | |||
| During Audit Period: Dr. Salme H. Steinberg Currently: Dr. Salme H. Steinberg |
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Questionable unemployment benefit claims and payments paid to State employees
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FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS LACK OF CONTROLS IN MONITORING UNEMPLOYMENT COMPENSATION The University failed to develop adequate controls over the review of unemployment benefit claims and payments. This resulted in questionable benefits being paid by the State to employees who were still receiving a paycheck from the University. In our follow-up testing from the prior year audit, we sampled 12 former/current University employees who received $20,283 in unemployment benefits. We noted the following:
We recommended the University further develop their policies and procedures for the review of unemployment benefit activity. This should include: assigning specific responsibility for this area to an individual or specific area; requesting needed training to become knowledgeable in potential eligibility issues; and developing a mechanism whereby the University would protest cases when notified that an individual had applied for unemployment benefits. In addition, the University should develop procedures to determine that an employee is not simultaneously working for the University and receiving unemployment benefits. University officials agreed with our finding and recommendation and stated they will further develop their policies and procedures for review of unemployment benefit activity. They will assign and train a specific unit in the Personnel Department for monitoring and protesting claims. OTHER FINDINGS The remaining findings and recommendations are less significant and are being given attention by University management. We will review progress toward implementation of our recommendations in our next audit. University responses were provided by Mark Wilcockson, Vice President for Finance and Administration. AUDITORS' OPINION Our auditors stated the University’s financial statements at June 30, 2000, and for the year then ended, are fairly presented in all material respects. _____________________________________ WILLIAM G. HOLLAND, Auditor General WGH:ROQ:ak SPECIAL ASSISTANT AUDITORS Our special assistant auditors for this audit were Nykiel, Carlin, & Co. |