REPORT DIGEST

GOVERNORS STATE UNIVERSITY

SINGLE AUDIT
FOR THE YEAR ENDED JUNE 30, 2022

Release Date:  March 30, 2023

FINDINGS THIS AUDIT: 3

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

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 the Governors State
University (University) Single Audit
for the year ended June 30, 2022.  A
separate digest for the University’s
Financial Audit as of and for the year
ended June 30, 2022 was separately
released.  In addition, a separate
digest covering the University’s
Compliance Examination will be
released at a later date.  In total,
this report contains 3 findings, one
of which was reported in the Financial
Audit.

SYNOPSIS

• (22-2) The University did not timely
report student enrollment information
to the U.S. Department of Education’s
National Student Loan Data System.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

UNTIMELY ENROLLMENT REPORTING

The University did not timely report
student enrollment information to the
U.S. Department of Education’s
National Student Loan Data System
(NSLDS).

During our audit, we tested 40
students who experienced a change in
enrollment status during the fiscal
year. Our testing identified five
students (13%) whose enrollment status
change were reported to NSLDS between
11 to 180 days late after the status
change. (Finding 2, pages 15-16)

We recommended the University improve
its procedures to ensure timely
reporting of student enrollment status
to the NSLDS.

University officials agreed with the
finding and the University stated it
will work to correct the late
reporting.

OTHER FINDINGS

The remaining findings pertain to
inadequate internal controls over
census data and the Federal Perkins
Loan Cohort default rate.   We will
review the University’s progress
towards the implementation of our
recommendations in our next Single
Audit.

AUDITOR’S OPINION

The auditors stated the financial
statements of the University as of and
for the year ended June 30, 2022, 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,
2022.

This Single Audit was conducted by
Adelfia, LLC.

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:JGR