REPORT DIGEST

EASTERN ILLINOIS UNIVERSITY

COMPLIANCE EXAMINATION
FOR THE YEAR ENDED JUNE 30, 2023

Release Date:  April 25, 2024

FINDINGS THIS AUDIT: 10

CATEGORY:  NEW -- REPEAT – TOTAL

Category 1:  0 -- 3 -- 3
Category 2:  2 -- 5 -- 7
Category 3:  0 -- 0 -- 0
TOTAL:  2 -- 8 -- 10

FINDINGS LAST AUDIT: 9

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, 400 West
Monroe, Suite 306, Springfield, IL
62704-9849
(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 Eastern Illinois
University’s (University) Compliance
Examination for the year ended June 30,
2023.  A separate digest covering the
University’s Financial Audit and a separate
digest covering the University’s Single
Audit were previously released.  In total,
this report contains 10 findings, 3 of which
were reported in the Financial Audit and
Single Audit collectively.

SYNOPSIS

• (23-6) The University had weaknesses over
the security of computers.

• (23-10) The University did not comply with
the University Faculty Research and
Consulting Act.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

WEAKNESSES IN SECURITY OVER COMPUTERS

The University had weaknesses over the
security of computers.

As of the end of the examination period, we
noted 1,546 of 2,756 (56%) computers
required encryption to be installed.
(Finding 6, page 20)  This finding was first
reported in 2021.

We recommended the University ensure all
laptops and computer equipment have adequate
security such as encryption installed.

University officials agreed with the finding
and stated they have prioritized and
completed encryption of high risk areas and
they are in the process of replacing
computers that are not capable of
encryption.

NONCOMPLIANCE WITH THE FACULTY RESEARCH AND
CONSULTING ACT

The University did not comply with the
University Faculty Research and Consulting
Act (Act).

During our testing of eight completed forms
by eight employees requesting approval for
outside employment, we noted the following
exceptions:

• Three of eight (38%) forms were not
submitted by faculty prior to the beginning
of the outside service. These requests were
made between five and 53 days after the
outside employment began. Due to late
submissions, these forms were also not
approved by
the University’s President, or designee,
timely.

• Two of eight (25%) forms submitted timely
were approved by the University’s President,
or designee, from two to 68 days after the
outside employment began.

• Eight of eight (100%) employees, whose
outside employment ended during the fiscal
year, did not complete the required annual
statement identifying the amount of actual
time spent on outside service. (Finding 10,
pages 26-27)

We recommended the University enhance the
internal controls to ensure faculty members
with outside research or consulting services
receive written pre-approval to conduct the
requested activity and annually disclose
time spent on these activities in accordance
with the Act.
University officials agreed with the finding
and stated they continue to regularly send
emails to full-time faculty to remind them
of their obligation under the Act.

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 State Compliance Examination.

AUDITOR’S OPINIONS

The financial audit report was previously
released.  The auditors stated the financial
statements as of and for the year ended June
30, 2023 are fairly stated in all material
respects.

The single audit report was previously
released.  The auditors 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.

ACCOUNTANT’S OPINION

The accountants conducted a compliance
examination of Eastern Illinois University
for the year ended June 30, 2023, as
required by the Illinois State Auditing Act.
The accountants qualified their report on
State Compliance for Findings 2023-001,
2023-002 and 2023-003.  Except for the
noncompliance described in that finding, the
accountants stated the University complied,
in all material respects, with the
requirements described in the report.

This State compliance examination were
conducted by Sikich 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:TLK