Western Illinois University Audit

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, 2000

Summary of Findings:

Total this audit 3
Total last audit 4
Repeated from last audit 1

Release Date
March 22S, 2001:

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

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

There were no significant audit findings disclosed by our audit tests. We will review progress toward the implementation of our recommendations in our next audit.

AUDITORS’ OPINION

Our auditors state the financial statements of Western Illinois University as of June 30, 2000, 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.

{Financial Information is summarized on the reverse page.}

WESTERN ILLINOIS UNIVERSITY
FINANCIAL AND COMPLIANCE AUDIT

FINANCIAL OPERATIONS (Current Funds)	FY 2000	FY 1999
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	$58,151,900 37,096,827 33,569,667 17,229,813 17,804,886 11,606,438 3,715,701 386,106 $179,561,338	$55,108,605 34,535,221 31,179,705 15,364,060 14,433,083 10,522,976 3,387,129 478,201 $165,008,980
Expenditures 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 Total	$43,399,995 16,309,235 17,229,813 13,210,338 13,312,729 12,105,278 9,450,997 6,981,958 29,446,205 3,374,984 1,392,368 7,184,712 2,687,471 16,399 $176,102,482	$41,860,674 15,166,972 15,364,060 13,052,532 11,949,819 11,016,822 9,043,717 5,057,691 27,222,894 3,300,046 1,251,126 6,222,508 2,335,646 22,383 $162,866,890
SELECTED ACCOUNT BALANCES (All Funds)	June 30, 2000	June 30, 1999
Cash and Short-term Investments Investments Buildings, Land and Equipment Accrued Compensated Absences Revenue Bonds Payable	$26,346,319 $16,564,280 $252,129,670 $19,950,310 $47,297,256	$24,003,277 $9,822,791 $250,030,503 $20,113,425 $38,032,564
SUPPLEMENTAL INFORMATION	FY 2000	FY 1999
Employment Statistics Appropriated Funds Faculty and Administrative Civil Service Student Employees Nonappropriated Funds Faculty and Administrative Civil Service Student Employees Total Employees Enrollment Statistics Fall term enrollment - undergraduate Fall term enrollment -graduate Full-time equivalent cost per student	822 551 82 184 279 235 2,153 9,727 2,033 $7,713	809 550 81 174 274 190 2,078 9,454 1,984 $7,515
UNIVERSITY PRESIDENT Dr. Donald Spencer