REPORT DIGEST

ILLINOIS STATE UNIVERSITY

SINGLE AUDIT
FOR THE YEAR ENDED JUNE 30, 2025

Release Date:  March 5, 2026

FINDINGS THIS AUDIT: 4

CATEGORY:  NEW -- REPEAT – TOTAL
Category 1:  0 -- 3 -- 3
Category 2:  1 -- 0 -- 1
Category 3:  0 -- 0 -- 0
TOTAL:  1 -- 3 -- 4

FINDINGS LAST AUDIT: 3

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 Single Audit of
Illinois State University (University) for
the year ended June 30, 2025.  The
University’s financial audit as of and for
the year ended June 30, 2025, was
separately released on December 16, 2025.
Additionally, the University’s State
compliance examination will be separately
issued at a later date.  In total, this
report contains four findings, three of
which were reported within the University’s
financial audit.

SYNOPSIS

• (25-04) The University did not accurately
report student enrollment information to
the U.S. Department of Education’s National
Student Loan Data System (NSLDS).

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

ERRORS IN REPORTING FOR NSLDS

The Illinois State University (University)
did not accurately report student
enrollment information to the U.S.
Department of Education’s National Student
Loan Data System (NSLDS) and internal
controls in place did not identify the
errors.

Out of twenty-five students tested, we
noted fourteen students’ (56%) enrollment
status changes had discrepancies in
Enrollment Effective Dates between the
NSLDS Campus-Level Record and the NSLDS
Program-Level Record, with the NSLDS
Program-Level Record dates being inaccurate
by 17 days. The sample was not intended to
be, and was not, a statistically valid
sample. (Finding 4, pages 16-17)

We recommended the University review
current processes for reporting to NSLDS
and implement procedures to ensure student
enrollment information is reported
accurately.

The University agreed with the
recommendation and stated the identified
issue was isolated and only impacted fall
graduates. The University further stated
the issue was fully addressed when it filed
its fall 2025 enrollment reporting.

OTHER FINDINGS

The remaining findings pertain to
information security weaknesses, lack of
adequate controls over the review of
internal controls over service providers,
and weaknesses in change control.  We will
review the University’s progress towards
the implementation of our recommendations
in our next Single Audit.

AUDITOR’S OPINIONS

The auditors previously 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 FORVIS
MAZARS, 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

FJM:vrb