REPORT DIGEST

GOVERNORS STATE UNIVERSITY

SINGLE AUDIT
FOR THE YEAR ENDED JUNE 30, 2023

Release Date:  March 28, 2024

FINDINGS THIS AUDIT: 5

CATEGORY:  NEW -- REPEAT -- TOTAL
Category 1:  0 -- 0 -- 0
Category 2:  3 -- 1 -- 4
Category 3:  1 -- 0 -- 1
TOTAL:  4 – 1 -- 5

FINDINGS LAST AUDIT:  3

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, 2023.  A separate digest
for the University’s Financial Audit as of
and for the year ended June 30, 2023 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
5 findings, one of which was reported in the
Financial Audit.

SYNOPSIS

• (23-2) The University did not timely
report student enrollment information to the
U.S. Department of Education’s National
Student Loan Data System.
• (23-3) The University did not establish a
written incident response plan designed to
promptly respond to, and recover from, any
security event materially affecting the
confidentiality, integrity, or availability
of customer information in their control.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

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 33 students who
experienced a change in enrollment status
during the fiscal year. Our testing
identified two students (6%) whose
enrollment status change were reported to
NSLDS between 236 to 353 days late after the
status change. (Finding 2, pages 14-15)

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.

NONCOMPLIANCE WITH GRAMM-LEACH-BLILEY ACT

The University did not establish a written
incident response plan designed to promptly
respond to, and recover from, any security
event materially affecting the
confidentiality, integrity, or availability
of customer information in their control
during the audit period. (Finding 3, pages
16-18)

We recommended the University continue
towards completion and full implementation
of the written incident response plan.

University officials agreed with the finding
and the University stated it is working
toward full implementation.

OTHER FINDINGS

The remaining findings pertain to weaknesses
in change control processes, inadequate
controls over Head Start Cluster payroll
controls, and failure to file real property
status report.   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, 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 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