REPORT DIGEST

ILLINOIS STATE UNIVERSITY

SINGLE AUDIT
FOR THE YEAR ENDED JUNE 30, 2021

Release Date:  May 26, 2022

FINDINGS THIS AUDIT:  2

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

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 Single Audit of
the University for the year ended June
30, 2021.  The University’s financial
audit as of and for the year ended
June 30, 2021, was separately
released.  In total, this report
contains two findings, all of which
were reported within the University’s
financial audit.  Additionally, the
University’s State compliance
examination was separately issued.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

FINANCIAL FINDINGS

The findings from the financial audit
incorporated into the Single Audit
report pertain to inadequate controls
over census data and information
security weaknesses.  We will review
the University’s progress towards the
implementation of our recommendations
in our next financial audit and Single
Audit.

AUDITOR’S OPINIONS

The auditors previously stated the
financial statements of the University
as of and for the year ended June 30,
2021, 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,
2021.

This Single Audit was conducted by RSM
US 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

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