REPORT DIGEST EASTERN ILLINOIS UNIVERSITY SINGLE AUDIT FOR THE YEAR ENDED JUNE 30, 2023 Release Date: February 22, 2024 FINDINGS THIS AUDIT: 3 CATEGORY: NEW -- REPEAT -- TOTAL Category 1: 1* -- 2 -- 3 Category 2: 0 -- 0 -- 0 Category 3: 0 -- 0 -- 0 TOTAL: 1 – 2 -- 3 FINDINGS LAST AUDIT: 2 *Finding 2023-003 is considered a new finding for the 6-30-23 financial audit, but was reported in the compliance examination for the period ended 6-30-22. 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, 2023. A digest covering the University’s Financial Audit was separately issued. In addition, a separate digest covering the University’s Compliance Examination for the year ended June 30, 2023 will be issued at a later date. In total, this digest contains three findings, all of which were reported in the financial 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, 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 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:TLK