REPORT DIGEST

FINANCIAL AND COMPLIANCE AUDIT
(In Accordance with the
Single Audit Act and OMB Circular A-133)
For the Two Years Ended:
June 30, 1998

Summary of Findings:

SYNOPSIS

• The Illinois Community College Board did not receive all informational grant reports from community colleges by the required deadlines. Our auditors noted 228 reports were received late. 

• The Board did not receive refunds of unexpended State grant monies from some community colleges by the required deadline. Our auditors noted 12 refunds totaling $38,648 which were between 5 and 177 days late.
  
  
  
  

{Expenditures and Activity Measures are summarized on the reverse page.}

FY 1998

FY 1997

FY 1996

• Total Expenditures (All Funds)

OPERATIONS TOTAL
% of Total Expenditures

Personal Services
% of Operations Expenditures

Other Payroll Costs (FICA, Retirement)
% of Operations Expenditures

Contractual Services
% of Operations Expenditures

EDP
% of Operations Expenditures

All Other Operations Items
% of Operations Expenditures

GRANTS TOTAL
% of Total Expenditures

• Cost of Property and Equipment

$284,526

$6,274
2.2%

$1,093
17.4%

$34
0.5%

$317
5.1%

$341
5.4%

$4,489
71.6%

$278,252
97.8%

$868.5

$270,126

$2,542
0.9%

$992
39.0%

$23
0.9%

$303
11.9%

$331
13.1%

$893
35.1%

$267,584
99.1%

$922.9

$254,191

$1,788
0.7%

$1,040
58.2%

$35
1.9%

$281
15.7%

$302
16.9%

$130
7.3%

$252,403
99.3%

$831.3

FY 1998

FY 1997

FY 1996

• Total Receipts (All Funds)
• Grants Awarded to Community Colleges
  Federal Programs
  State Programs
• Other Grants and Awards Given
• Number of Employees

$8,048

$5,451
$268,389
$4,412
34

$9,008

$8,572
$258,605
$407
34

$6,129

$7,907
$243,825
$671
35

Grant informational reports were received late in 228 out of 598 cases

Twelve out of 24 grant refunds from community colleges were received late

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

LATE GRANT INFORMATIONAL REPORTS

 

The Illinois Community College Board (ICCB) did not receive all informational grant reports from community colleges by the required deadlines. We noted that 85 out of 290 reports in FY 1998 and 143 out of 308 reports in FY 1997 were received late. ICCB staff indicated that many colleges submit their informational state grant reports along with their audited financial statements, which have a later due date. (Finding 98-1, pages 19-20)

 

ICCB officials concurred with our finding and stated they will continue to send reminders to the colleges. They also indicated they will seek a change in the Administrative Rules to require these reports and grant refunds to be due at the same time as the college audits.

 

LATE GRANT REFUNDS

 

Our audit disclosed 12 out of 24 grant refunds from community colleges were received late. The late refunds totaled $38,648 and were between 5 and 177 days late. The Grant Funds Recovery Act requires unused grant funds to be returned within 45 days of the end of the grant period. (Finding 98-2, pages 21-22)

 

ICCB officials accepted our recommendation to enforce the deadline for submitting refunds of unexpended grant funds.

OTHER FINDINGS

 

Our report presents no other findings and recommendations. We will review progress toward implementation of our recommendations during our next audit. Responses were provided by Mr. Joseph Cipfl Jr., President and Chief Executive Officer.

 

AUDITORS' OPINION

Our auditors stated that the financial statements of the Illinois Community College Board for the two years ended June 30, 1998 are fairly presented.

____________________________________
WILLIAM G. HOLLAND, Auditor General

WGH:KMA:pp

 

SPECIAL ASSISTANT AUDITORS

DeRaimo, Eisen & Fey were our special assistant auditors for this engagement.