REPORT DIGEST

CHICAGO STATE UNIVERSITY

SINGLE AUDIT
FOR THE YEAR ENDED JUNE 30, 2025

Release Date:  March 24, 2026

FINDINGS THIS AUDIT: 5

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

FINDINGS LAST AUDIT: 4

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, 400 West Monroe, Suite 306, Springfield, IL 62704-9849
(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 the Chicago State University’s (University) Single Audit for the year ended June 30, 2025. A separate digest covering the University’s Financial Audit was separately released on March 10, 2026.  A separate digest covering the Compliance Examination will be released at a later date.  In total, this digest contains five findings, four of which were reported in the financial audit.

SYNOPSIS

• (25-05) The University did not timely return Title IV funds to the Department of Education.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

FAILURE TO TIMELY RETURN TITLE IV FUNDS 

The Chicago State University (University) did not timely return Title IV funds to the Department of Education (ED).

During our testing of 40 students who withdrew from the University, we noted one student (3%) in which the University’s unearned Direct Loan funds, totaling $2,015, were not returned within the 45-day timeframe. Specifically, the funds were returned 181 days after the student’s withdrawal date. The sample methods used in performing this testing were not statistically valid. (Finding 5, pages 24-25) 

We recommended the University strengthen its controls to ensure unearned Title IV funds are returned to the ED within the 45-day period.
 
The University agreed with the recommendation and stated the delay resulted from an oversight in properly determining that a return to Title IV calculation was required.
 
OTHER FINDINGS

The remaining findings are reportedly being given attention by the University.  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, 2025, 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, 2025.

This Single Audit was conducted by Roth & Company, LLP.

COURTNEY DZIERWA
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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