REPORT DIGEST

EASTERN ILLINOIS UNIVERSITY

COMPLIANCE EXAMINATION
FOR THE YEAR ENDED JUNE 30, 2025

Release Date:  April 9, 2026

FINDINGS THIS AUDIT: 4

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

FINDINGS LAST AUDIT: 10

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

SYNOPSIS

• (25-3)  The University did not comply
with the Illinois Articulation Initiative
Act requirements.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

ILLINOIS ARTICULATION INITIATIVE ACT

The University did not comply with the
Illinois Articulation Initiative Act
requirements.

The Illinois Articulation Initiative
(Initiative), through its itransfer.org
website, exists to ease the transfer of
students among the State’s associate and
baccalaureate degree granting institutions.
The Initiative consists of both a General
Education Core Curriculum package, where
completion of the entire package at one
institution is fully accepted by 111
institutions across the State, and an
Initiative major, which are common courses
at the lower-division that can be used to
ensure students are prepared for upper-
division work at 79 institutions across the
State.

During our testing, we noted the University
did not have a minimum of at least one
course included within the related
Initiative major for biological sciences,
early childhood education, elementary and
secondary education, or the art degree
programs.

This finding was first noted during the
University’s Fiscal Year 2020 State
Compliance Examination, five years ago.  As
such, University officials have been
unsuccessful in implementing a corrective
action plan to remedy this deficiency.
(Finding 3, page 15)  This finding has been
reported since 2020.

We recommended the University continue in
its efforts to fully participate in the
Initiative by submitting at least one
course per Initiative major.

University officials agreed with the
finding.

OTHER FINDINGS

The remaining findings pertain to internal
controls over census data, faculty
timesheets, and computer security
weaknesses.  We will review the
University’s progress towards the
implementation of our recommendations in
our next State compliance examination.

AUDITOR’S OPINIONS

The financial audit report was previously
released.  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 Single Audit report was also previously
released.  The auditors 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.

ACCOUNTANT’S OPINION

The accountants conducted a State
compliance examination of the University
for the year ended June 30, 2025, as
required by the Illinois State Auditing
Act.  The accountants qualified their
report on State compliance for Finding
2025-001.  Except for the noncompliance
described in this finding, the accountants
stated the University complied, in all
material respects, with the requirements
described in the report.

This State compliance examination was
conducted by Plante & Moran PLLC.

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:EMR