REPORT DIGEST

CHICAGO STATE UNIVERSITY

SINGLE AUDIT
FOR THE YEAR ENDED JUNE 30, 2022

Release Date:  March 30, 2023

FINDINGS THIS AUDIT:  6

CATEGORY:  NEW -- REPEAT -- TOTAL
Category 1:  0 -- 1 -- 1
Category 2:  3 -- 2 -- 5
Category 3:  0 -- 0 -- 0
TOTAL:  3 -- 3 -- 6

FINDINGS LAST AUDIT: 5

Category 1: Findings that are material
weaknesses in internal control and/or
a qualification on compliance with
State laws and regulations (material
noncompliance).
Category 2: Findings that are
significant deficiencies in internal
control and noncompliance with State
laws and regulations.
Category 3: Findings that have no
internal control issues but are in
noncompliance with State laws and
regulations.

State of Illinois, Office of the
Auditor General
FRANK J. MAUTINO, AUDITOR GENERAL

To obtain a copy of the Report
contact:
Office of the Auditor General, Iles
Park Plaza, 740 E. Ash Street,
Springfield, IL 62703
(217) 782-6046 or TTY (888) 261-2887

This Report Digest and Full Report are
also available on the worldwide web at
www.auditor.illinois.gov

INTRODUCTION

This digest covers the Chicago State
University’s (University) Single Audit
for the year ended June 30, 2022. A
separate digest covering the
University’s Financial Audit was
separately released on February 23,
2023.  A separate digest covering the
Compliance Examination will be
released at a later date.  In total,
this digest contains six findings, two
of which were reported in the
financial audit.

SYNOPSIS

• (22-05)  The University did not
notify the students upon disbursement
of grant funds and loans.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS
FAILURE TO NOTIFY STUDENTS UPON
DISBURSEMENT OF FUNDS

The Chicago State University
(University) did not notify the
students upon disbursement of grant
funds and loans.

During testing of nine students, who
received Teacher Education Assistance
for College and Higher Education
Grants (TEACH) totaling $21,220, we
noted six (67%) students with grant
disbursements totaling $16,505 were
not notified by the University
indicating the funds were credited to
the students’ accounts.

In addition, during testing of 25
students, who received Federal Direct
Student Loans totaling $447,363, we
noted 25 (100%) students were not
notified by the University indicating
the funds were credited to the
students’ accounts. (Finding 5, pages
23-24)

We recommended the University
strengthen controls to ensure timely
notification is sent to students upon
disbursement of grant funds and loans.

The University agreed with the
recommendation and stated the
University is developing a corrective
action plan for implementation.

OTHER FINDINGS

The remaining findings pertain to
inadequate internal controls over
census data, weaknesses over computer
security, failure to obtain student
verification documents, noncompliance
with special tests and provisions -
student financial aid information
security, and lack of adherence to
controls and noncompliance with
requirement applicable to the
Education Stabilization Fund.  We will
review the University’s progress
towards the implementation of our
recommendations in our next Single
Audit.

AUDITOR’S OPINIONS

The financial audit report was issued
separately. The auditors stated the
financial statements of the University
as of and for the year ended June 30,
2022, are fairly stated in all
material respects.

The auditors also conducted a Single
Audit of the University as required by
the Uniform Guidance.  The auditors
stated the University complied, in all
material respects, with the types of
compliance requirements that could
have a direct and material effect on
the University’s major federal
programs for the year ended June 30,
2022.

This Single Audit was conducted by
Roth & Company, LLP.

JANE CLARK
Division Director

This report is transmitted in
accordance with Section 3-14 of the
Illinois State Auditing Act.

FRANK J. MAUTINO
Auditor General

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