REPORT DIGEST

CHICAGO STATE UNIVERSITY

SINGLE AUDIT
FOR THE YEAR ENDED JUNE 30, 2024

Release Date:  March 25, 2025

FINDINGS THIS AUDIT: 4

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

FINDINGS LAST AUDIT: 6

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 Chicago State
University’s (University) Single Audit for
the year ended June 30, 2024. A separate
digest covering the University’s Financial
Audit was separately released on March 13,
2025.  A separate digest covering the
Compliance Examination will be released at a
later date.  In total, this digest contains
four findings, three of which were reported
in the financial audit.

SYNOPSIS

• (24-04) The University did not notify the
students and parents upon disbursement of
grant funds and loans.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

FAILURE TO NOTIFY STUDENTS AND PARENTS UPON
DISBURSEMENT OF FUNDS

The Chicago State University (University)
did not notify the students and parents upon
disbursement of grant funds and loans.

During testing of five students, who
received Teacher Education Assistance for
College and Higher Education (TEACH) Grants
totaling $15,088, we noted one (20%) student
with a grant disbursement amounting to
$3,772 was notified by the University 98
days before the TEACH funds were credited to
the student’s account.  The sample methods
used in performing this testing were not
statistically valid.

In addition, during testing of 40 students,
who received Federal Direct Loans totaling
$597,967, we noted the following:

• Six (15%) students with grant
disbursements totaling $60,860 were not
notified by the University indicating the
funds were credited to the students’
accounts.

• Seven (18%) students with grant
disbursements totaling $44,586 were notified
35 to 120 days before or after the Federal
Direct Loan funds were credited to the
students’ accounts.  The sample methods used
in performing this testing were not
statistically valid.
(Finding 4, pages 21-22) This finding has
been reported since 2022.

We recommended the University strengthen
controls to ensure timely notifications are
sent to students and parents upon
disbursement of grant funds and loans.

The University agreed with the
recommendation and stated an additional
level of oversight was added to ensure the
notification of disbursement information is
sent in a timely manner.

OTHER FINDINGS

The remaining findings pertain to inadequate
internal controls over census data,
weaknesses over computer security, and
inadequate controls to ensure compliance
with the Illinois Pension Code.  We will
review the University’s progress towards the
implementation of our recommendations in our
next Single Audit.

AUDITOR’S OPINIONS

The financial audit report was issued
separately. 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 Roth &
Company, LLP.

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:vrb