REPORT DIGEST

CHICAGO STATE UNIVERSITY

SINGLE AUDIT
FOR THE YEAR ENDED JUNE 30, 2023

Release Date:  March 28, 2024

FINDINGS THIS AUDIT: 6

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

FINDINGS LAST AUDIT:  6

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, 2023. A separate
digest covering the University’s Financial
Audit was separately released on February
22, 2024.  A separate digest covering the
Compliance Examination will be released at a
later date.  In total, this digest contains
six findings, three of which were reported
in the financial audit.

SYNOPSIS

• (23-05) The University did not notify the
students and parents upon disbursement of
grant funds and loans.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

FAILURE TO NOTIFY STUDENTS AND PARENTS UPON
DISBURSEMENT OF FUNDS

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

During testing of five students, who
received Teacher Education Assistance for
College and Higher Education Grants (TEACH)
totaling $14,145, we noted five (100%)
students were not notified by the University
indicating the funds were credited to the
students’ accounts. The sample methods used
in performing this testing were not
statistically valid.

In addition, during testing of 40 students,
who received Federal Direct Student Loans
totaling $700,656, we noted 38 (95%)
students with grant disbursements totaling
$695,212 were not notified by the University
indicating the funds were credited to the
students’ accounts.  The sample methods used
in performing this testing were not
statistically valid. (Finding 5, pages
22-23)

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

The University agreed with the
recommendation and stated the University
immediately implemented the corrective
action plan.

OTHER FINDINGS

The remaining findings pertain to inadequate
internal controls over census data,
weaknesses over computer security,
inadequate controls to ensure compliance
with the Illinois Pension Code, failure to
provide uniform resource locator to the
Department of Education, and failure to
comply with established procurement
procedures.  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, 2023, 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,
2023.

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

FJM:vrb