REPORT DIGEST

EASTERN ILLINOIS UNIVERSITY

COMPLIANCE EXAMINATION
FOR THE YEAR ENDED JUNE 30, 2024

Release Date:  March 27, 2025

FINDINGS THIS AUDIT: 10

CATEGORY:  NEW -- REPEAT – TOTAL
Category 1:  0 -- 1 -- 1
Category 2:  4 -- 5 -- 9
Category 3:  0 -- 0 -- 0
TOTAL:  4 -- 6 -- 10

FINDINGS LAST AUDIT: 10

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,
2024.  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, 2 of which
were reported in the Financial Audit and
Single Audit collectively.

SYNOPSIS

• (24-4) The University failed to adhere to
the provisions of the Fiscal Control and
Internal Auditing Act.

• (24-9) The University had weaknesses over
the security of computers.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

NONCOMPLIANCE WITH THE FISCAL CONTROL AND
INTERNAL AUDITING ACT

The University failed to adhere to the
provisions of the Fiscal Control and
Internal Auditing Act (Act).

During our testing, we noted the University
did not maintain a full-time program of
internal auditing for six months of the
fiscal year under examination. The
University’s internal auditing program
consists of only the Chief Internal Auditor.
As a result of not having a Chief Internal
Auditor, the University did not have
appropriate and sufficient resources during
the period to develop and approve the two-
year audit plan before the beginning of the
fiscal year, nor achieve
the audit plan for the current fiscal year.
The two-year audit plan for fiscal year 2024
and fiscal year 2025 was signed and approved
in April 2024. In addition, we noted two of
the six (33%) audits included in the
approved audit plan were not completed
during the current fiscal year. (Finding 4,
page 19)

We recommended the University comply with
the Act to ensure the audit plan is signed
and approved timely as well as ensure
internal audits are performed as required.

University officials agreed with the
finding.

WEAKNESSES IN SECURITY OVER COMPUTERS

The University had weaknesses over the
security of computers.

As of the end of the examination period, we
noted 1,021 of 2,506 (41%) computers
required encryption to be installed.
(Finding 9, page 24)  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 during fiscal years 2024 and 2025
they worked at sending older computers to
Central Management Services and that they
also initiated a program to replace
computers over a five fiscal year cycle
which will reduce the number of computers
whose hard drives are not encrypted.

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, 2024 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,
2024.

ACCOUNTANT’S OPINION

The accountants conducted a compliance
examination of Eastern Illinois University
for the year ended June 30, 2024, as
required by the Illinois State Auditing Act.
The accountants qualified their report on
State compliance for Finding 2024-001.
Except for the noncompliance described in
this finding, the accountants stated the
University complied, in all material
respects, with the requirements described in
the report.

This State compliance examination 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:TLK