Athletic Association Audit and Financial  Correspondence File, 1918-90

The Office of University Audits audits the transactions and records of University officers and employees who are responsible for receipt or expenditure of money, keeping accounts, or maintaining custody of property. The office reviews accounting and business procedures, internal control systems, and new procedures. The Office audits or directs the auditing of all organizations required to submit financial reports to the University.¹

The Office's authority derived from that granted the Comptroller when that office was recommended in 1905 and adopted in 1908.² This function was recognized in 1913 by the promotion of the Bookkeeper to Auditor within the University general business offices.³ The Office was created under the Acting Comptroller in 1917, and called "Auditor's Office" until 1921.⁴ It became the "Auditing Division" in the Business Office in 1921 and remained so until 1926 when it became the "Auditing and Accounting Division".⁵ In 1933, the Accounting Division was separated, but the Auditor remained organizationally subordinate as Assistant to the Comptroller.⁶ In 1941, the Auditing Division was reconstituted and remained a distinct office within the Business Office until 1967-68.⁷ The Business Office was divided into campus and University-wide offices in 1968-69, and the auditing division became a part of the general University business offices.⁸ The head of the office was named "Director of Audits" in 1974-75.⁹ In 1980-81, the title again changed to Director of University Audits.¹⁰ It continued to report to the Comptroller through the general University business office until 1988-89.¹¹ It then began reporting as a separate office directly to the Comptroller.¹²

1. Board of Trustees Transactions, 38th Report, March 10, 1936, p. 593.

2. Board of Trustees Transactions, 23rd Report, September 12, 1905, p. 259.

3. Board of Trustees Transactions, 27th Report, July 5, 1912, p. 74; July 23, 1913, p. 607.

4. Board of Trustees Transactions, July 21, 1916-June 11, 1918, July 13, 1917, p. 467.

5. Board of Trustees Transactions, printed in U of I Bulletin vol. 20 (5), December 11, 1922 at August 21, 1921, pp. 26-27; Board of TRustees Transaction, 34th Report, July 7, 1926, p. 26.

6. Board of Trustees Transactions, 37th Report, July 10, 1933, pp. 290-291.

7. Board of Trustees Transactions, 41st Report, August 5, 1941, pp. 456-457.

8. Report of the Comptroller for the year ending June 30, 1969, p. 2.

9. Report of the Comptroller for the year ending June 30, 1975, p. 2.

10. Report of the Comptroller for the year ending June 30, 1981, p. 2.

11. Student/Staff Directory, 1987-88, p. 50; Student/Staff Directory, 1988-89, p. 49.

12. Student/Staff Directory, 1988-89, p. 49.