REPORT DIGEST

WESTERN ILLINOIS UNIVERSITY

SINGLE AUDIT
FOR THE YEAR ENDED JUNE 30, 2024

Release Date:  March 25, 2025

FINDINGS THIS AUDIT: 2

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

FINDINGS LAST AUDIT: 3

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 Western Illinois
University’s (University) Single Audit for
the year ended June 30, 2024. A separate
digest covering the University’s Financial
Audit as of and for the year ended June 30,
2024, was previously released on March 11,
2025. 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.

SYNOPSIS

• (24-01) The University did not have
adequate procedures in place to complete
accurate enrollment reporting for all
students.

• (24-02) The University did not have
adequate procedures in place to complete
accurate and timely return of Title IV funds
for all students within the required time
period.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE INTERNAL CONTROL OVER STUDENT
ENROLLMENT REPORTING

Western Illinois University (University) did
not have adequate procedures in place to
complete accurate enrollment reporting for
all students.

During our testing of Pell or Direct Loan
borrowers, we noted 8 out of 40 (20%)
students campus-level record and program-
level record were not updated with accurate
enrollment status changes. The sample was
not a statistically valid sample.  (Finding
1, pages 13-14) This finding has been
reported since 2022.

We recommended the University implement
controls to ensure that all enrollment
status changes and degree confirmations are
being appropriately reported through NSC to
NSLDS and that submissions of degree
confirmations to NSC are appropriate to
ensure enrollment status changes are
reported accurately.

University officials agreed with the
finding. University officials stated they
are implementing enhanced internal controls
to ensure enrollment status changes and
degree confirmations are being appropriately
submitted and reported.

INADEQUATE INTERNAL CONTROL OVER RETURN OF
TITLE IV FUNDS

Western Illinois University (University) did
not have adequate procedures in place to
complete accurate and timely return of Title
IV funds for all students within the
required time period.

During our testing of borrowers that
withdrew from the University, we noted 3 out
of 40 (7.5%) students return of Title IV
funds were not processed within the 45 day
window, ranging from 4-25 days late.
Additionally, we noted 1 student out of 40
(2.5%) had an incorrect calculation
performed, resulting in $50 in excess Pell
funds being returned to the Department of
Education. The sample was not a
statistically valid sample. (Finding 2,
pages 15-16)

We recommended the University implement
controls to ensure that all refunds of Title
IV funds are initiated within 45 days of the
date of determination for the students
withdrawal and additional controls to ensure
proper review of the return of Title IV
calculations. We also recommended these
controls be monitored to ensure that all
necessary refunds are completed within the
required time frame accurately.

University officials agreed with the
finding. University officials stated they
are committed to developing a comprehensive
plan to ensure compliance with return of
Title IV funds policies and procedures.

AUDITOR’S OPINIONS

The financial audit report was previously
released. 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 Plante &
Moran, PLLC.

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:SJS