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, 1999

Summary of Findings:

Total this audit 4

Total last audit 2

Repeated from last audit 0

Release Date:
March 9, 2000

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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 have adequate controls over the review of unemployment benefit claims and payments.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

{Financial Information is summarized on the reverse page.}

WESTERN ILLINOIS UNIVERSITY
FINANCIAL AND COMPLIANCE AUDIT
FINANCIAL OPERATIONS (Current Funds)

FY 1999

FY 1998
Revenues
State Appropriations
$55,108,605
$52,590,801
Auxiliary Enterprises 34,535,221 31,949,102
Tuition and Fees 31,179,705 28,994,546
Payments on behalf of University 15,364,060 14,202,207
Grants and Contracts 14,433,083 13,322,055
Sales and services of education departments 10,522,976 10,221,517
Other 3,387,129 4,807,586
Gifts and private Grants 478,201 364,871
Total $165,008,980 $156,452,685
Expenditures and Mandatory Transfers
Instruction $41,860,674 $42,985,158
Institutional Support 15,166,972 14,329,262
Payments on behalf of University 15,364,060 14,202,207
Student Services 13,052,532 11,535,373
Plant Operations 11,949,819 11,245,091
Academic Support 11,016,822 10,715,472
Scholarships 9,043,717 8,275,645
Public Service 5,057,691 6,571,991
Auxiliary Enterprises Expenditures 27,222,894 25,727,142
Auxiliary Enterprises Principal and Interest 3,300,046 3,299,173
Staff Benefits 1,251,126 1,522,575
Research 6,222,508 1,831,844
Auxiliary Enterprises Renewals and Replacement 2,335,646 1,879,469
Loan Fund Matching 22,383 -
Total $162,866,890 $154,120,402
SELECTED ACCOUNT BALANCES (All Funds)

June 30, 1999

June 30, 1998
Cash and Short-term Investments $24,003,277 $22,342,567
Investments $9,822,791 $7,475,768
Buildings, Land and Equipment $250,030,503 $245,844,902
Accrued Compensated Absences $20,113,425 $20,274,093
Revenue Bonds Payable $38,032,564 $38,756,447
SUPPLEMENTAL INFORMATION

FY 1999

FY 1998
Employment Statistics
Appropriated Funds
Faculty and Administrative 809 786
Civil Service 550 551
Student Employees 81 78
Nonappropriated Funds
Faculty and Administrative 174 164
Civil Service 274 270
Student Employees 190 185
Total Employees 2,078 2,034
Enrollment Statistics
Fall term enrollment - undergraduate 9,454 8,983
Fall term enrollment -graduate 1,984 2,039
Full-time equivalent cost per student $7,515 $7,539
UNIVERSITY PRESIDENT
President: Dr. Donald Spencer
 

 

 

 

 

Potentially ineligible unemployment claims not protested

 

 

 

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

MONITORING UNEMPLOYMENT COMPENSATION

The University did not have adequate controls over the review of unemployment benefit claims and payments which resulted in several problems. We noted instances where the University failed to protest potentially ineligible unemployment claims which increases the risk that State funds are inappropriately expended. Additionally, we found that the University did not review the quarterly activity/charge statements from the Illinois Department of Employment Security (IDES) and they were unable to provide documentation to support 5 responses to IDES wage inquiries. The University is billed 20 percent of the total dollars expended on unemployment on a quarterly basis while the State's General Revenue Fund contributes the remaining 80 percent. (Finding 3, pages 24-26)

We recommended the University develop policies and procedures for the review of unemployment benefit activity that include protesting all cases of potential ineligibility, review of quarterly charge statements for accuracy, and retention of IDES requests for information so that State resources are adequately protected.

University officials responded that they have moved the monitoring of unemployment claims to a higher level in the organization and that all recommendations concerning this finding have been implemented.

OTHER FINDINGS

The remaining findings are being addressed by the University. We will review progress toward the implementation of our recommendations in our next audit.

Ms. Carole Carter, Director of Internal Auditing, provided the University's responses.

AUDITORS’ OPINION

Our auditors state the financial statements of Western Illinois University as of June 30, 1999 and for the year then ended are fairly presented in all material respects.

 

____________________________________

WILLIAM G. HOLLAND, Auditor General

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SPECIAL ASSISTANT AUDITORS

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