REPORT DIGEST

SOUTHERN ILLINOIS UNIVERSITY

SINGLE AUDIT
FOR THE YEAR ENDED JUNE 30, 2023

Release Date:  March 28, 2024

FINDINGS THIS AUDIT: 2

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

FINDINGS LAST AUDIT:  8

This digest covers the University’s Single
Audit for the year ended June 30, 2023.  A
digest for the University’s Financial Audit
was previously released on March 5, 2024.
In addition, a separate digest covering the
University’s Compliance Examination will be
released at a later date.

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 SYNOPSIS

• (23-02) The University did not have
adequate procedures in place to ensure
student enrollment data elements were
reported accurately and timely.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

STUDENT ENROLLMENT REPORTING

The University did not have adequate
procedures in place to ensure student
enrollment data elements were reported
accurately and timely.
During our testing of students who withdrew
or graduated from the University, we noted 3
out of 40 (7.5%) students did not have
enrollment statuses reported accurately and
timely.  (Finding 2, pages 15-16)

We recommended the University establish
processes and procedures to ensure student
enrollment changes are communicated timely
to the Department of Education.

University management agreed and stated the
campuses have implemented processes to
prevent further errors in enrollment
reporting.

OTHER FINDINGS

The remaining finding pertains to internal
controls over census data. We will review
the University’s progress towards the
implementation of our recommendations in our
next Single Audit.

AUDITOR’S OPINIONS

The auditors stated the financial statements
of the Agency 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 Agency 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 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

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