REPORT DIGEST

EASTERN ILLINOIS UNIVERSITY

SINGLE AUDIT AND COMPLIANCE EXAMINATION
For the Year Ended: June 30, 2015

Release Date:  March 31, 2016

FINDINGS THIS AUDIT:  4

CATEGORY:  NEW -- REPEAT -- TOTAL
Category 1:  0 -- 0 -- 0
Category 2:  3 -- 1 -- 4
Category 3:  0 -- 0 -- 0
TOTAL:  3 -- 1 -- 4

FINDINGS LAST AUDIT: 2

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 our Single Audit and
Compliance Examination of the Eastern
Illinois University for the year ended
June 30, 2015. A separate financial audit
as of and for the year ending June 30,
2015, was previously released on February
4, 2016.

SYNOPSIS

• (15-1) The University failed to resubmit
errors from the Enrollment Reporting
Summary Report to the National Student
Loan Data System in a timely manner.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

NONCOMPLIANCE WITH ENROLLMENT REPORTING
REQUIREMENTS

Eastern Illinois University (University)
did not timely resubmit errors from the
Enrollment Reporting Summary Report to the
National Student Loan Data System (NSLDS).

Federal Regulations (34 CFR section
685.309 and 690.83(b)(2)) requires the
University to report enrollment status for
each student accurately and timely to the
NSLDS. Changes to student status must also
be corrected and returned within ten days
for any roster files that did not pass the
NSLDS enrollment reporting edits.

Failure to properly report corrections
within ten days to NSLDS represents
noncompliance with Federal regulations,
resulting in inaccurate reporting of
student statuses.

The University utilized a third party
provider in order to submit information to
the NSLDS. The third party provider had
software issues that failed in monitoring
and correcting submission errors. However,
it is possible for the University to
create an enrollment reporting summary
report after reporting student status
changes on NSLDS, which would have
detected these types of errors. (Finding
1, pages 18-19)
We recommended the University put a
process in place to ensure enrollment
statuses are accurately and timely
reported to NSLDS. The process should
include an understanding if and when the
third party servicer has corrected the
failed software programming.

University officials agreed with the
recommendation, indicating they will
ensure that the exception report is run
and reviewed on a timely basis.

OTHER FINDINGS

The remaining findings are reportedly
being given attention by the University.
We will review the University’s progress
towards the implementation of our
recommendations in our next audit.

AUDITOR’S OPINION

The financial audit report was previously
released. The auditors stated the
financial statements of the Eastern
Illinois University as of and for the year
ended June 30, 2015, are fairly stated in
all material respects.

The auditors also conducted a Single Audit
of the University as required by OMB
Circular A-133. Our auditors stated the
University complied, in all material
respects, with the types of compliance
requirements that could have a direct and
material effect on each of the
University’s major federal programs for
the year ended June 30, 2015.

ACCOUNTANT’S OPINION

The accountants conducted a compliance
examination of the University for the year
ended June 30, 2015, as required by the
Illinois State Auditing Act. The auditors
stated the University complied, in all
material respects, with the requirements
described in the report.

FRANK J. MAUTINO
Auditor General

FJM:mkl

SPECIAL ASSISTANT AUDITORS

Our special assistant auditors for this
engagement were CliftonLarsonAllen, LLP.