REPORT DIGEST

WESTERN ILLINOIS UNIVERSITY

SINGLE AUDIT
FOR THE YEAR ENDED JUNE 30, 2023

Release Date:  March 14, 2024

FINDINGS THIS AUDIT: 3

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

FINDINGS LAST AUDIT:  2

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, 2023. 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, 2023, will be released at a
later date.

SYNOPSIS

• (23-1) The University did not have
adequate procedures in place to complete
accurate and timely enrollment reporting for
all students within the required time
period.
• (23-2) The University did not have
adequate procedures in place to complete
timely return of Title IV funds for all
students within the required time period.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE INTERNAL CONTROL OVER STUDENT
ENROLLMENT REPORTING

Western Illinois University (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, we noted 21 out of 40 (53%)
students’ campus-level record and program-
level record were not updated within the
required time frame, ranging from 11-52 days
late. For 19 out of the 21 students noted
above, we also noted the enrollment
effective date was incorrect (19 out of 40
students tested, 48%). (Finding 1, pages
13-14)

We recommended the University implement
controls to ensure that all enrollment
status changes and degree confirmations are
being appropriately reported through NSC or
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 have been
identified and internal controls will be
implemented moving forward to ensure that
enrollment status changes and degree
confirmations are being appropriately
submitted and reported, and that they are
done so in a timely manner.

INADEQUATE INTERNAL CONTROL OVER RETURN OF
TITLE IV FUNDS

Western Illinois University (University) did
not have adequate procedures in place to
complete timely return of Title IV funds for
all students within the required time
period.

During our testing of borrowers that
withdrew from the University, we noted 6 out
of 25 (24%) students return of Title IV
funds were not processed within the 45 day
window, ranging from 2-12 days late.
(Finding 2, page 15)

We recommended the University implement
controls to ensure that all refunds of Title
IV funds are initiated within 45 days of the
date of determination for the students
withdrawal. We also recommended these
controls be monitored to ensure that all
necessary refunds are completed within the
required time frame.

University officials agreed with the finding
and stated additional procedures have been
put in place and additional staffing efforts
will be allocated to ensure timing
requirements are met as it relates to Title
IV funds.

OTHER FINDINGS

The remaining finding pertains to inadequate
internal control over verification
requirements.  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, 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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