REPORT DIGEST

WESTERN ILLINOIS UNIVERSITY

SINGLE AUDIT
FOR THE YEAR ENDED JUNE 30, 2021

Release Date:  June 22, 2022

FINDINGS THIS AUDIT:  3

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

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 Western Illinois
University’s (University) Single Audit
for the year ended June 30, 2021.
Separate digests covering the
University’s Financial Audit and
Compliance Examination were separately
released.  In total, this digest
contains three findings, two of which
were reported in the financial audit.

SYNOPSIS

• (21-03) The University did not
document the Gramm-Leach-Bliley Act
(GLBA) required risk assessments
related to student information
security.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

INFORMATION TECHNOLOGY RISK ASSESSMENT
NOT PERFORMED

Western Illinois University
(University) did not document the
Gramm-Leach-Bliley Act (GLBA) required
risk assessments related to student
information security.

As a requirement under the
University’s Program Participation
Agreement with the Department of
Education, the University must protect
student financial aid information.
During our testing, we noted they had
not conducted a risk assessment
identifying internal and external
risks to the security,
confidentiality, and integrity of the
students’ information. (Finding 3,
pages 19-21).

We recommended the University perform
and document a comprehensive risk
assessment that specifically addresses
the requirements of GLBA related to
the security, confidentiality, and
integrity of student information.

The University agreed with the finding
and stated they will perform and
document a comprehensive risk
assessment that specifically addresses
the requirements of GLBA related to
the security, confidentiality, and
integrity of student information.

OTHER FINDINGS

The remaining findings pertain to
inadequate internal controls over
census data and failure to apply
appropriate generally accepted
accounting principles.  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 issued
separately. The auditors 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
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

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