REPORT WESTERN 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:
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WESTERN ILLINOIS UNIVERSITY
FINANCIAL AND COMPLIANCE AUDIT
FINANCIAL OPERATIONS (Current Funds) | FY 1998 |
FY 1997 |
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Revenues State Appropriations Auxiliary Enterprises Tuition and Fees Payments on behalf of University Grants and Contracts Sales and services of education departments Other Gifts and private Grants Total Expenditure and Mandatory Transfers Instruction Institutional Support Payments on behalf of University Student Services Plant Operations Academic Support Scholarships Public Service Auxiliary Enterprises Expenditures Auxiliary Enterprises Principal and Interest Staff Benefits Research Auxiliary Enterprises Renewals and Replacement Loan Fund Matching Audit Expense Total |
$52,590,801 31,949,102 28,994,546 14,202,207 13,322,055 10,221,517 4,807,589 364,871 $156,452,685 $42,985,158 |
$50,013,342 29,139,519 27,947,988 12,440,522 11,114,265 9,293,303 2,905,976 446,338 $143,301,253 $41,591,847 |
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SELECTED ACCOUNT BALANCES (All Funds) | June 30, 1998 |
June 30, 1997 |
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Cash Investments Buildings, Land and Equipment Accrued Compensated Absences Revenue Bonds Payable Fund Balances (deficit) Unrestricted Restricted U.S. Government advances Refundable Net Investment in Plant Employment Statistics Appropriated Funds Faculty and Administrative Civil Service Student Employees Nonappropriated Funds Faculty and Administrative Civil Service Student Employees Total Employees |
22,342,567 7,475,768 245,844,902 20,274,093 38,756,447 (7,866,363) 164 |
$23,724,016 6,169,306 236,497,174 20,161,365 39,437,144 (8,876,163) 161 |
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SELECTED ACTIVITY MEASURES | FY 1998 |
FY 1997 |
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Fall term enrollment - undergraduate Fall term enrollment -graduate Full-time equivalent cost per student |
8,983 2,039 $7,539 |
8,733 |
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UNIVERSITY PRESIDENT | |||
President: Dr. Donald Spencer |
Workforce report not filed with Office of the Governor
Payroll warrants not reported to Secretary of State
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INTRODUCTION We conducted a financial and compliance audit of Western Illinois University for the year ended June 30, 1998. FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS AGENCY WORKFORCE REPORT The University did not comply with the State Employment Records Act (5 ILCS 410/20) that requires State agencies to report to the Office of the Governor and the Office of the Secretary of State. The report was filed timely with the Secretary of State, but no report was filed with the Governor. The report filed with the Secretary of State was incomplete in that it did not include information on the makeup of the disabled component of the workforce. (Finding 98-1, page 22) We recommended the University file the Agency Workforce Report with the Office of the Governor and furnish the complete information as required by law. University officials stated that prior to end of the audit, the Agency Workforce Report was revised and an amended report was sent to the Office of the Secretary of State and the Office of the Governor. Further, new procedures have been implemented to ensure that the report is filed in the appropriate offices in the future. COMMUNICATION OF NUMBER OF PAYROLL WARRANTS The University did not report the total number of payroll warrants paid from funds retained in its own treasury to the Office of the Secretary of State. The State Employment Records Act (15 ILCS 405/13.1) requires that each institution of higher learning forward to the Office of the Secretary of State, the total number of payroll warrants drawn by the Board of Trustees to be paid from funds retained in its own treasury. (Finding 98-2, page 23) We recommended the University communicate to the Secretary of State the total number of warrants drawn by the University from funds retained in its own treasury. University officials acknowledged this oversight and agreed to implement our recommendation. AUDITORS OPINION Our auditors state the June 30, 1998 financial statements of Western Illinois University are fairly presented except for the effects of such adjustments, if any, as might have been determined to be necessary had they been able to examine evidence regarding Year 2000 disclosures.
____________________________________ WGH:JTD:pp SPECIAL ASSISTANT AUDITORS Washington, Pittman & McKeever, LLC were our special assistant auditors for this audit. |