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