REPORT DIGEST

GOVERNORS STATE UNIVERSITY

FINANCIAL AND COMPLIANCE AUDIT

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

For the Year Ended:
June 30, 2001

Summary of Findings:

Total this audit 1
Total last audit 5
Repeated from last audit 0

Release Date:
March 26, 2002

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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

www.auditor.illinois.gov

 

 

 

 

 

 

SYNOPSIS

 

 

 

 

 

 

 
  • The University’s curriculum did not have a course in methods for physical education and training for teachers as required by statute.

 

 

 

 

 

 

 

 

{Financial Information is summarized on the reverse page.}

GOVERNORS STATE UNIVERSITY
FINANCIAL AND COMPLIANCE AUDIT
For The Year Ended June 30, 2001
FINANCIAL OPERATIONS (CURRENT FUNDS)

FY 2001

FY 2000
REVENUES

Appropriations
Student tuition and fees
Grants, contracts, and gifts
Auxiliary enterprises
Payments on behalf of the University
Other

Total

 

$26,738,650
11,554,135
10,303,839
1,451,489
6,648,094
9,169,847

$65,866,054

 

$24,865,450
11,541,097
11,545,453
972,350
6,456,725
11,077,416

$66,458,491
EXPENDITURES AND MANDATORY TRANSFERS

Instruction
Research
Public Service
Academic support
Student services
Institutional support
Operation of plant
Staff benefits
Scholarships
Auxiliary enterprises
Mandatory transfers

Total

 


$21,790,604
94,641
2,010,244
2,391,521
9,223,611
17,368,582
4,814,933
6,432,762
565,713
1,506,894
41,266

$66,240,771

 


$21,854,998
32,168
1,279,712
2,199,087
9,334,588
18,380,081
4,390,425
7,022,332
497,324
1,108,171
39,962

$66,458,491
SELECTED ACCOUNT BALANCES (ALL FUNDS)

JUNE 30, 2001

JUNE 30, 2000
Cash and short-term investments
Library Books
Buildings, land, and equipment
Accrued compensated absences
Fund balances

$5,648,854
9,961,842
68,781,962
7,805,548
75,577,606

$6,345,306
9,601,338
66,264,542
8,144,909
73,148,660
SUPPLEMENTARY INFORMATION

FY 2001

FY 2000
Employment Statistics (Full Time Equivalent - Average Number)
Appropriated funds:
Faculty/administrative
Civil service
Student employees
Nonappropriated funds:
Faculty/administrative
Civil service
Student employees

Total Employees

 


407.3
227.4
57

181.6
65.6
51.2

990.1

 


380.2
231.6
45.5

147.2
56.4
49.8

910.7
Selected Activity Measures
Annual full-time equivalent students - undergraduate
Annual full-time equivalent students - graduate
Full-time equivalent cost per student

 

2,076
1,831
$13,627

 

2,064
1,903
$13,263
UNIVERSITY PRESIDENT

During Audit Period: Dr. Stuart Fagan
Currently: Dr. Stuart Fagan
 

 

 

 

No course on training teachers to teach physical education

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS AND RECOMMENDATIONS

NONCOMPLIANCE WITH STATUTE ON REQUIREMENT OF PHYSICAL EDUCATION AND TRAINING COURSE FOR TEACHERS

The current professional education courses for a Bachelor of Arts degree in Elementary Education at the University do not require a course for instruction in the methods and materials for the teaching of physical education.

The Illinois School Code (105 ILCS 5/27-9) requires the curriculum in all State Universities to contain courses in methods and materials of physical education and training for teachers. (Finding 1, page 19)

We recommended the University review its curriculum to ensure compliance with statute.

University officials stated the recommendation would be implemented.

University responses were provided by Mr. Thomas Stepke, Director of Business Operations.

AUDITORS' OPINION

Our auditors stated the University’s financial statements as of June 30, 2001 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

Our special assistant auditors for this audit were De Raimo, Hillger & Ripp.