REPORT
DIGEST

WESTERN ILLINOIS UNIVERSITY

FINANCIAL AND COMPLIANCE AUDIT

(In accordance with the Single Audit Act and OMB Circular A-133)

For the Year Ended
June 30, 1998

Summary of Findings:

Total this audit 2
Total last audit 3
Repeated from last audit 0

Release Date:
May 20, 1999

Wiu98001.gif (1611 bytes)

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
Attn: Records Manager
Iles Park Plaza
740 E. Ash Street
Springfield, IL 62703
(217) 782-6046 or TDD (217) 524-4646

This Report Digest is also available on
the worldwide web at
http://www.state.il.us/auditor

SYNOPSIS

  • The University did not comply with the State Employment Records Act which requires filing of an "Agency Workforce Report" with the Office of the Governor.
  • The University did not file a report to the Office of the Secretary of State of the total number of payroll warrants paid from funds retained in its own treasury.

{Financial Information is summarized on the reverse page.}

 

 

WESTERN ILLINOIS UNIVERSITY
FINANCIAL AND COMPLIANCE AUDIT

FINANCIAL OPERATIONS (Current Funds)

FY 1998

FY 1997

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
14,329,262
14,202,207
11,535,373
11,245,091
10,715,472
8,275,645
6,571,991
25,727,142
3,299,173
1,522,575
1,831,844
1,879,469
-
-
$154,120,402


$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
12,854,167
12,440,522
10,889,476
9,868,068
9,752,357
7,480,658
4,758,693
24,594,145
2,761,268
2,361,677
2,018,984
997,469
14,904
23,269
$142,407,504

SELECTED ACCOUNT BALANCES (All Funds)

June 30, 1998

June 30, 1997

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)
12,765,512
1,766,700
206,557,278


786
551
78

164
270
185
2034

$23,724,016
6,169,306
236,497,174
20,161,365
39,437,144

(8,876,163)
13,309,654
1,779,000
195,984,503


775
543
77

161
269
171
1,996

SELECTED ACTIVITY MEASURES

FY 1998

FY 1997

Fall term enrollment - undergraduate
Fall term enrollment -graduate
Full-time equivalent cost per student
8,983
2,039
$7,539

8,733
1,401
$7,384

UNIVERSITY PRESIDENT
President: Dr. Donald Spencer

 












Workforce report not filed with Office of the Governor












Payroll warrants not reported to Secretary of State

 

 

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.

 

 

____________________________________
WILLIAM G. HOLLAND, Auditor General

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SPECIAL ASSISTANT AUDITORS

Washington, Pittman & McKeever, LLC were our special assistant auditors for this audit.