REPORT DIGEST

EASTERN ILLINOIS UNIVERSITY

COMPLIANCE EXAMINATION AND SINGLE AUDIT
FOR THE YEAR ENDED JUNE 30, 2017

Release Date:  March 29, 2018

FINDINGS THIS AUDIT:  4

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

FINDINGS LAST AUDIT: 3

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 federal Single Audit
and Compliance Examination of Eastern
Illinois University (University) for the year
ended June 30, 2017.  A separate Financial
Audit as of and for the year ending June 30,
2017, was previously released on March 27,
2018.  In total, this report contains four
findings, one of which was reported in the
Financial Audit.

SYNOPSIS

• (17-2) The University did not timely report
enrollment changes to the National Student
Loan Data System (NSLDS) within the 30 day
requirement.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

NONCOMPLIANCE WITH ENROLLMENT REPORTING
REQUIREMENTS

The University did not timely report
enrollment changes to the National Student
Loan Data System (NSLDS) within the 30 day
requirement.

During testing, the auditors noted two out of
40 (5%) student enrollment status changes
tested were reported to the NSLDS after the
30 day requirement.  (Finding 2, pages 22-23)
This finding was first reported in 2015.

We recommended the University review current
processes for reporting to NSLDS and
implement procedures to ensure submissions
are reported timely for enrollment status and
student status changes.

University officials agreed with the
recommendation and stated the University has
developed an improved report to identify
unofficial withdrawals at the end of the term
to allow for quicker reporting to NSLDS and
improved coordination between the Office of
Financial Aid and Scholarships and the Office
of the Registrar.   (For previous University
response, see Digest Footnote #1.)

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 engagement.

AUDITOR’S OPINION

The financial audit report was previously
released. The auditors stated the financial
statements of Eastern Illinois University as
of June 30, 2017, and for the year ended, 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
Agency’s major federal programs for the year
ended June 30, 2017.

ACCOUNTANT’S OPINION

The accountants conducted a compliance
examination of Eastern Illinois University
for the year ended June 30, 2017, as required
by the Illinois State Auditing Act.  The
accountants stated the University complied,
in all material respects, with the
requirements described in the report.

This Single Audit and State compliance
examination were conducted by the firm of
CliftonLarsonAllen 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:ph

DIGEST FOOTNOTES

#1 – Noncompliance with Enrollment Reporting
Requirements

2016: 	The University accepts the auditor’s
recommendation.  The Clearinghouse has
changed its process and now the University
receives emails when an NSLDS SSCR Error
Report is available.  The Office of the
Registrar enters any missing student
information within the eight day window.