REPORT DIGEST

ILLINOIS STATE UNIVERSITY

SINGLE AUDIT
FOR THE YEAR ENDED JUNE 30, 2023

Release Date:  March 28, 2024

FINDINGS THIS AUDIT: 4

CATEGORY:  NEW -- REPEAT -- TOTAL
Category 1:  2 -- 1 -- 3
Category 2:  1 -- 0 -- 1
Category 3:  0 -- 0 -- 0
TOTAL:  3 – 1 -- 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 the Single Audit of
Illinois State University (University) for
the year ended June 30, 2023.  The
University’s financial audit as of and for
the year ended June 30, 2023, was separately
released on February 22, 2024. Additionally,
the University’s State compliance
examination will be separately issued at a
later date.  In total, this report contains
four findings, three of which were reported
within the University’s financial audit.

• (23-4) The University did not have an
adequate process in place to prepare and
review its Schedule of Expenditures of
Federal Awards (SEFA) prior to providing it
to the auditors.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE REPORTING OF FEDERAL EXPENDITURES
ON THE SCHEDULE OF EXPENDITURES OF FEDERAL
AWARDS

Illinois State University (University) did
not have an adequate process in place to
prepare and review its Schedule of
Expenditures of Federal Awards (SEFA) prior
to providing it to the auditors.

The University provided us their final SEFA
on September 27, 2023.  On February 27,
2024, the University informed us their SEFA
did not include 10 federal programs with
expenditures during the fiscal year totaling
$3,556,085. (Finding 4, Page 16)

We recommended the University review its
current process for preparing the SEFA and
implement the necessary procedures to ensure
the SEFA is prepared timely and accurately
in accordance with the Uniform Guidance.

University officials agreed with the
finding.

OTHER FINDINGS

The findings from the financial audit
incorporated into the Single Audit report
pertain to information security weaknesses,
service providers and weakness in change
controls. We will review the University’s
progress towards the implementation of our
recommendations in our next financial audit
and Single Audit.

AUDITOR’S OPINIONS

The auditors previously 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 FORVIS
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