REPORT DIGEST

ILLINOIS STATE UNIVERSITY

SINGLE AUDIT
FOR THE YEAR ENDED JUNE 30, 2024

Release Date:  February 25, 2025

FINDINGS THIS AUDIT: 3

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

FINDINGS LAST AUDIT: 4

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, 400 West
Monroe, Suite 306, Springfield, IL
62704-9849
(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
Illinois State University (University) for
the year ended June 30, 2024.  The
University’s financial audit as of and for
the year ended June 30, 2024, was separately
released on December 12, 2024. Additionally,
the University’s State compliance
examination will be separately issued at a
later date.  In total, this report contains
three findings, all of which were reported
within the University’s financial audit.

AUDITOR’S OPINIONS

The auditors previously stated the financial
statements of the University as of and for
the year ended June 30, 2024, 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,
2024.

This Single Audit was conducted by FORVIS
LLP.

Courtney Dzierwa
Division Director

This report is transmitted in accordance
with Section 3-14 of the Illinois State
Auditing Act.

FRANK J. MAUTINO
Auditor General

FJM:TLK