REPORT DIGEST

WESTERN ILLINOIS UNIVERSITY

SINGLE AUDIT
FOR THE YEAR ENDED JUNE 30, 2022

Release Date:  March 30, 2023

FINDINGS THIS AUDIT: 2

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

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, 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
2 findings, 1 of which was reported in
the Financial Audit.

SYNOPSIS

• (22-2) The University did not have
adequate procedures in place to
complete accurate and timely
enrollment reporting for all students
within the required time period.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

INADEQUATE INTERNAL CONTROL OVER
STUDENT ENROLLMENT REPORTING

The University did not have adequate
procedures in place to complete
accurate and timely enrollment
reporting for all students within the
required time period.
During our testing of Pell or Direct
Loan borrowers that had a reduction or
increase in attendance levels at the
University, we noted 4 out of 40 (10%)
students whose program-level record
was not updated to reflect the
student’s program enrollment status.
Additionally, we noted 29 out of 40
(73%) students whose campus-level
record and program-level record were
not updated within the required time
frame, ranging from 6-40 days late.
(Finding 2, Pages 15-16)

We recommended the University
implement controls to ensure that all
program level detail is being
appropriately reported through NSC to
NSLDS and that submissions of degree
confirmations to NSC are appropriate
to ensure enrollment status changes
are reported at least every 60 days.
We also recommended these controls be
monitored to ensure that all necessary
information is reported within the
required time frame.

University officials agreed with the
finding and stated procedural changes
will be implemented to ensure
compliance.

OTHER FINDING

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

AUDITOR’S OPINION

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