REPORT DIGEST

NORTHEASTERN ILLINOIS UNIVERSITY

SINGLE AUDIT
FOR THE YEAR ENDED JUNE 30, 2023

Release Date:  March 28, 2024

FINDINGS THIS AUDIT: 7

CATEGORY:  NEW -- REPEAT -- TOTAL
Category 1:  1 -- 2 -- 3
Category 2:  1 -- 3 -- 4
Category 3:  0 -- 0 -- 0
TOTAL:  2 – 5 -- 7

FINDINGS LAST AUDIT:  7

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 the Northeastern 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 will be
released at a later date.  In total, this
digest contains 7 findings, 6 of which were
reported in the Financial Audit.

SYNOPSIS

• (23-07) The University did not have
adequate procedures in place to ensure
reports were accurate and timely submitted
and posted to their website.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

NONCOMPLIANCE WITH GRANT REPORT REQUIREMENTS

The University did not have adequate
procedures in place to ensure the Education
Stabilization Fund - Higher Education
Emergency Relief Fund (HEERF) reports were
accurate and timely submitted to the U.S.
Department of Education and posted to NEIU’s
website.

During our testing of the University’s
compliance with the grant reporting
requirements for HEERF, we noted the
University did not review the required
reports to ensure accuracy and compliance
with the reporting requirements of the grant
agreement. We noted the following:

• Four of 4 (100%) Quarterly Public Reports
were improperly completed and/or reported
incorrect Student Aid amounts.

• Three of 4 (75%) Quarterly Public Reports
were posted 15 days, 30 days, and 107 days
late to the University’s website.  (Finding
7, pages 26-27)

We recommended the University improve its
grant reporting and monitoring process to
adhere with grant requests for reporting.

University officials agreed with the
finding.

OTHER FINDINGS

The findings from the financial audit
incorporated into the Single Audit report
pertain to census data, lack of adequate
controls over year end reports and
reconciliations, noncompliance with the
Fiscal Control and Internal Audit Act,
service providers, computer security
weaknesses, and lack of adequate change
management controls.  We will review the
University’s progress towards the
implementation of our recommendations in our
next financial audit and single audit.

AUDITOR’S OPINION

The financial audit 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 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,
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

FJM:JGR