REPORT DIGEST

EASTERN ILLINOIS UNIVERSITY

SINGLE AUDIT
FOR THE YEAR ENDED JUNE 30, 2021

Release Date:  July 6, 2022

FINDINGS THIS AUDIT:  2

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

FINDINGS LAST AUDIT: 5

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 Eastern Illinois
University’s (University) Single Audit
for the year ended June 30, 2021. A
separate digest covering the
University’s Financial Audit was
previously released on June 22, 2022.
In addition, a separate digest
covering the University’s Compliance
Examination will be separately issued.
In total, this digest contains two
findings, one of which was reported in
the financial audit.

SYNOPSIS

• (21-02) The University did not
comply with a reporting requirement
applicable to Higher Education Relief
Fund (HEERF) grantees.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

REPORTING REQUIREMENT NOT MET

Eastern Illinois University
(University) did not comply with a
reporting requirement applicable to
Higher Education Emergency Relief Fund
(HEERF) grantees.

During our review of the University’s
compliance with HEERF program
reporting requirements, we noted the
University failed to post certain
information on its website within the
required timeframe for one of four
(25%) required quarterly reports.
Specifically, the University posted
the required information for the
report quarter ending December 31,
2020, 26 days late.
(Finding 2, pages 15-16)

We recommended the University comply
with all reporting requirements
applicable to Higher Education
Emergency Relief Fund (HEERF)
grantees.

The University agreed with the
recommendation and stated they
misunderstood the difference between
the extended annual reporting
requirement and the quarterly
reporting requirement.

OTHER FINDING

The remaining finding pertained to
inadequate internal controls over
census data.  We will review the
University’s progress towards the
implementation of our recommendation
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,
2021, 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,
2021.

This Single Audit was conducted by
Sikich 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:PH