REPORT DIGEST

GOVERNORS STATE UNIVERSITY

SINGLE AUDIT
FOR THE YEAR ENDED JUNE 30, 2024

Release Date:  March 27, 2025

FINDINGS THIS AUDIT: 7

CATEGORY:  NEW -- REPEAT – TOTAL
Category 1:  0 -- 0 -- 0
Category 2:  1 -- 3 -- 4
Category 3:  3 -- 0 -- 3
TOTAL:  4 -- 3 -- 7

FINDINGS LAST AUDIT: 5

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 the Governors State
University (University) Single Audit for the
year ended June 30, 2024.  A separate digest
for the University’s Financial Audit as of
and for the year ended June 30, 2024 was
separately released.  In addition, a
separate digest covering the University’s
State Compliance Examination for the year
ended June 30, 2024 will be released at a
later date.  In total, this report contains
7 findings, one of which was reported in the
Financial Audit.

SYNOPSIS

• (24-02) The University did not timely and
accurately report student enrollment
information to the U.S. Department of
Education’s National Student Loan Data
System.

• (24-05) The University did not retain
documentation of its internal monthly Direct
Loans reconciliation to demonstrate timely
completion.

• (24-07) The University did not comply with
activities allowed or unallowed and
allowable costs and cost principles
requirements.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

ENROLLMENT REPORTING

The University did not timely and accurately
report student enrollment information to the
U.S. Department of Education’s National
Student Loan Data System (NSLDS).

During testing of 40 enrollment status
changes, we noted the following:

• Seven of 40 (18%) enrollment status
changes were not reported timely to the
NSLDS.  These enrollment status changes were
reported 1 to 228 days late after the date
of occurrence.  In addition, 2 of the 7
enrollment status changes pertain to
students with direct loans who ceased to be
enrolled on at least a halftime basis for
the period for which the loan was intended.

• Ten of 40 (25%) enrollment status changes
data had discrepancies in Program Begin Date
ranging from 1,254 days early to 2 days late
when compared to their official program
start dates. (Finding 2, pages 14-16)

We recommended the University improve its
procedures to ensure timely and accurate
reporting of student enrollment status to
the NSLDS.

University officials agreed with the finding
and stated it has implemented procedures to
ensure timely and accurate reporting.

FAILURE TO RETAIN ADEQUATE DOCUMENTATION OF
INTERNAL DIRECT LOANS RECONCILIATION

The University did not retain documentation
of its internal monthly Direct Loans
reconciliation to demonstrate timely
completion.

During testing of Direct Loans, we were
unable to verify whether the University
completed the monthly internal
reconciliation in a timely manner due to the
absence of supporting documentation.
(Finding 5, pages 22-23)

We recommended the University improve its
procedures to ensure documentation is
retained to demonstrate timely completion of
monthly reconciliation.

University officials agreed with the finding
and stated existing procedures have been
revised to demonstrate timely completion of
monthly reconciliations.

NONCOMPLIANCE WITH ACTIVITIES AND COST
PRINCIPLES REQUIREMENTS

The University did not comply with
activities allowed or unallowed and
allowable costs and cost principles
requirements.

During our review of the Illinois Tutoring
Initiative program under the Elementary and
Secondary School Emergency Relief Fund which
had total expenditures of $1,222,010, we
identified 1 of 25 (4%) expenditures was
inappropriately charged to the grant. The
University inadvertently charged Central
Management Services insurance of $414 for an
employee who did not work on the program.
(Finding 7, pages 26-27)

We recommended the University improve its
procedures to ensure fringe benefits
allocated to the grant align consistently
with the salaries and wages charged to the
grant.

University officials agreed with the finding
and stated it is working toward preventing
recurrence.

OTHER FINDINGS

The remaining findings pertain to weaknesses
in change control processes, and
noncompliance with the Gramm-Leach-Bliley
Act and with notification and record
retention requirements.  We will review the
University’s progress towards the
implementation of our recommendations in our
next Single Audit.

AUDITOR’S OPINIONS

The auditors stated the financial statements
of the University as of and for the year
ended June 30, 2024 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,
2024.

This Single Audit was conducted by Adelfia,
LLC.

COURTNEY DZIERWA
Division Director

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

FRANK J. MAUTINO
Auditor General

FJM:JGR