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 Summary of Findings: Total this audit 3 Release Date State of Illinois Office of the Auditor General WILLIAM G. HOLLAND AUDITOR GENERAL To obtain a copy of the Report contact: (217)782-6046 or TDD (217) 524-4646 This Report Digest is also available on |
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 WGH:KMA:pp
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 |