REPORT DIGEST

GOVERNORS STATE UNIVERSITY

FINANCIAL AUDIT
FOR THE YEAR ENDED JUNE 30, 2023

Release Date:  March 28, 2024

FINDINGS THIS AUDIT: 1

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

FINDINGS LAST AUDIT:  1

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’s (University) Financial Audit as
of and for the year ended June 30, 2023.
The University’s Single Audit covering the
year ended June 30, 2023 was separately
released.  The University’s State Compliance
Examination covering the year ended June 30,
2023, will be separately released at a later
date.

SYNOPSIS

• (23-1) The University did not have
adequate controls around its change control
process and had not adequately controlled
developer access to its production
environment.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

WEAKNESSES IN CHANGE CONTROL PROCESSES

The University did not have adequate
controls around its change control process
and had not adequately controlled developer
access to its production environment.

The University established a change
management process describing the process
from initiation until post-implementation
review. However, during the review of the
University’s change control policies and
procedures, we noted the following:

• The change policy did not describe testing
and documentation requirements for each type
of change.

• One (2%) of 46 changes was deployed to the
production environment prior to obtaining
the Change Control Board’s approval.

• Developers had access to the production
environment, resulting in a segregation of
duties weakness. (Finding 1, Pages 5-6)

We recommended the University update its
policies and procedures to describe testing
and documentation requirements for each type
of change. Further, we recommended the
University strengthen controls to ensure
proper segregation of duties are established
by restricting developers’ access to the
production environment and ensure Change
Control Board’s approval is obtained prior
to deploying changes to the production
environment.

University officials agreed with the finding
and stated the University has been working
to address the issues identified.

AUDITOR’S OPINION

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.

This financial 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