WESTERN ILLINOIS UNIVERSITY
SINGLE AUDIT AND STATE COMPLIANCE EXAMINATION
For the Two Years Ended: June 30, 2011
Release Date: March 27, 2012
Summary of Findings this Audit Cycle:
• Compliance and Single Audit: 5
• Financial Audit (previously reported 2-8-12): 2
TOTAL findings: 7
Summary of findings from previous audit cycle: 6
Repeated from last audit: 3
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 www.auditor.illinois.gov
The Financial Audit for the year ended June 30, 2011 was previously released on February 21, 2012. That audit contained two findings. This report addresses Federal and State compliance findings pertaining to the Single Audit and State Compliance Examination. In total, this report contains 7 findings, two of which were also reported in the Financial Audit.
• The University had not established adequate internal controls over contracts and leases to ensure they contained all necessary provisions, were properly executed prior to performance, and were properly filed.
FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS
NONCOMPLIANCE WITH REQUIRED CONTRACTING PROCEDURES
The University had not established adequate internal controls over contracts and leases to ensure they contained all necessary provisions, were properly executed prior to performance, and were properly filed. We noted:
• One lease disclosure forms was completed 153 days after the lease began,
• Two leases and one contract were executed 4-162 days after the leases or contract began,
• One large contract was not approved by all three required top administrators, and
• Twenty large contracts were filed with the State Comptroller 1 to 496 days prior to full management approval. (Finding 4, pages 25-27)
We recommended the University establish appropriate procedures to ensure all contracts, leases, and related disclosures are properly completed, approved, and executed prior to the start of the services or lease terms.
University officials accepted the finding and stated corrective action will be taken.
The remaining findings are reportedly being given attention by the University. We will review the University’s progress towards the implementation of our recommendations in our next audit.
The auditors conducted a compliance examination and Single audit of the University for the year ended June 30, 2011. A financial audit covering the year ended June 30, 2011 was issued separately.
WILLIAM G. HOLLAND
AUDITORS ASSIGNED: Our special assistant auditors for this examination were E. C. Ortiz & Co. LLP.