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Legislative auditor issues findings on UL and UL Athletics procedures

Posted at 12:00 PM, Feb 11, 2019
and last updated 2019-02-11 18:20:53-05

The Louisiana Legislative Auditor has released the findings of two UL record checks.

The first examination, of the university in general, was conducted by the Legislative Auditor as conducted as part of the UL system audit, but also to “evaluate UL Lafayette’s accountability over public funds for the period July 1, 2017, through June 30, 2018,” the report states.

The report lists three findings:

  • For the second consecutive year, UL Lafayette granted employees inappropriate access to the Banner
    accounting system. Management should restrict or closely monitor any access that is not properly
    segregated and timely remove unnecessary or inappropriate access. Management should also establish
    and implement written procedures related to updating biographical, demographic, or personally
    identifiable information data in Banner.
  • Management has resolved the prior-year findings related to Inadequate Accounting of Grants and
    Contracts and Noncompliance over Return of Title IV Funds.
  • Based on a five-year analysis, tuition and fees revenues have steadily increased. During this same time
    period, auxiliary and other revenues have increased mainly due to construction projects, capital gifts and
    grants, endowment fund activity, an increase in dormitories available, and increases in dormitory and
    meal rates.

In the university’s response, President Joe Savoie states that the school concurs with the finding about inappropriate system access. When that finding first came to light, the university implemented an action plan that includes building separate security groups and classes for employees based on what work they do in the system, Savoie wrote.

However, one security group that was supposed to be de-activated wasn’t, Savoie wrote. The Legislative Auditor found it, and the university disabled it in January, Savoie wrote.

In terms of the personal information, Savoie wrote, an action plan has been implemented to limit access to employees who need it, and any changes must be approved by the university’s registrar. The plan also includes training on access to personal information, and on changing access codes when circumstances or employees change, Savoie wrote.

To see the summary and the report, scroll down.

The second examination, which was conducted by the Legislative Auditor of the UL Athletic Department, was aimed at “examining the financial reporting of the university athletic department to determine whether they were in compliance with NCAA rules and to assist the universities in their evaluation of internal controls,” the auditor states. These examinations were done of all state school athletic departments.

In that report, the auditors noted a couple of instances in which the University’s Statement of Revenue and Expenses had to be corrected because the amounts listed were overstated.

In addition, auditors found that the records for six of 60 student athletes reviewed had inaccurate calculations for the equivalency value and grants-in-aid based on criteria found in the 2018 NCAA Agreed-Upon Procedures.

Financial statements showed the athletic department’s revenues exceeded expenses by $82,086 in fiscal year 2018 – $32,510,606 in total revenues compared to $32,428,520 in total expenses.

To read that report, scroll down.

Here’s the summary of the UL examination:

And here’s the full report of the UL examination:

Here’s the full report of the UL Athletics examination: