REPORT DIGEST

SOUTHERN ILLINOIS UNIVERSITY

SINGLE AUDIT
FOR THE YEAR ENDED JUNE 30, 2022

Release Date:  March 30, 2023

FINDINGS THIS AUDIT: 8

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

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 Southern Illinois
University’s (University) Single Audit
for the year ended June 30, 2022.  A
separate digest covering the
University’s Financial Audit was
separately released. In addition, a
separate digest covering the
University’s State compliance
examination for the year ended June
30, 2022 will be released at a later
date. In total, this digest contains 8
findings, 1 of which was reported in
the Financial Audit.

SYNOPSIS

• (22-2) The University’s Carbondale
campus did not have adequate
procedures in place to ensure the
earmarking requirements for the
Student Support Services program were
met during the fiscal year.
• (22-4) The University’s Carbondale
campus did not have procedures in
place to consistently review cash
drawdowns for the Research and
Development Cluster.
• (22-7) The University’s Edwardsville
campus did not complete exit
counseling for all necessary students
within the required time period.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

INADEQUATE PROCEDURES FOR ENSURING
COMPLIANCE WITH EARMARKING
REQUIREMENTS FOR THE STUDENT SUPPORT
SERVICES PROGRAM

The University’s Carbondale campus did
not have adequate procedures in place
to ensure the earmarking requirements
for the Student Support Services
program were met during the fiscal
year.

During our testing of earmarking
requirements for TRIO Student Support
Services at the University, we noted
the program at the Carbondale campus
served 160 students, of which 95 (59%)
students met the criteria for being
either low-income individuals who are
first-generation college students or
individuals with disabilities. The
University has not implemented
sufficient processes and controls over
the past several years to ensure
compliance with TRIO earmarking
requirements.

The Student Support Services Program
requires not less than two-thirds of
the program participants to be either
low-income individuals who are first-
generation college students or
individuals with disabilities.
(Finding 2, Pages 19-20) This finding
has been reported since 2018.

We recommended the University
establish processes and procedures,
including plans for increasing
participation in the program by
targeted populations, to ensure it
will meet the earmarking program
requirements. We also recommended the
University implement controls to
identify likely disparities in
expected and actual results throughout
the year and take proactive corrective
action as necessary.

University officials agreed with the
finding and stated they have
implemented corrective actions.

INSUFFICIENT CONTROLS OVER REVIEW AND
APPROVAL OF CASH DRAWDOWNS

The University’s Carbondale campus did
not have procedures in place to
consistently review cash drawdowns for
the Research and Development Cluster.

We noted 18 of 40 (45%) drawdowns
totaling $1,090,049 had no evidence
drawdowns had been reviewed. (Finding
4, Page 22)

We recommended the University
establish processes and procedures to
ensure all cash drawdowns are
reviewed, approved, and documentation
is maintained.

University officials agreed with the
finding and stated they have
implemented corrective actions.

EXIT COUNSELING NOT COMPLETED

The University’s Edwardsville campus
did not complete exit counseling for
all necessary students within the
required time period.

We noted 2 out of 25 (8%) students
tested who received Direct Loans
withdrew, but had not completed exit
counseling within 30 days of the
withdraw date.  The exit interviews
were never conducted. (Finding 7,
Pages 26-27)  This finding has been
reported since 2017.

We recommended the University
implement controls to identify all
required exit counseling within the
student financial aid department in
addition to improving controls to
identify exit counseling requirements
within the information technology
department.

University management agree with the
finding and stated they have
implemented corrective actions.

OTHER FINDINGS

The remaining findings pertain to
inadequate census data controls,
sliding fee discounts, retention of
eligibility documentation, reporting
of student verification status, and
procurement requirements. We will
review the University’s progress
towards the implementation of our
recommendations in our next Single
Audit.

AUDITOR’S OPINIONS

The financial audit report was
released separately.  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
Plante & Moran, PLLC.

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:LKW