REPORT DIGEST

NORTHEASTERN ILLINOIS UNIVERSITY

SINGLE AUDIT
FOR THE YEAR ENDED JUNE 30, 2025

Release Date:  March 26, 2026

FINDINGS THIS AUDIT: 8

CATEGORY:  NEW -- REPEAT – TOTAL
Category 1:  2 -- 2 -- 4
Category 2:  1 -- 3 -- 4
Category 3:  0 -- 0 -- 0
TOTAL:  3 -- 5 – 8

FINDINGS LAST AUDIT: 7

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 Northeastern
Illinois University’s (University) Single
Audit for the year ended June 30, 2025.  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 8 findings, 5
of which were reported in the Financial
Audit.

SYNOPSIS

• (25-06) The University did not have
adequate procedures and controls in place
to ensure that the effective date of
students who unofficially withdrew was
accurately reported to the National Student
Loan Data System.
• (25-08) The University did not pay
reimbursements within the 30 day
requirement for certain subrecipients in
the Research and Development Cluster.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

NONCOMPLIANCE WITH ENROLLMENT REPORTING
REQUIREMENTS

The University did not have adequate
procedures and controls in place to ensure
that the effective date of students who
unofficially withdrew was accurately
reported to the National Student Loan Data
System (NSLDS).

During our testing of the University’s
compliance with enrollment reporting
requirements for Direct loan programs via
the NSLDS (OMB No. 1845-0035) we noted the
University did not update program-level and
campus-level effective enrollment dates for
the students’ appropriate withdrawal date.
We noted the following:

• Two of 25 (8%) of the students originally
tested withdrew during the Spring semester;
however, they were reported to NSLDS as
withdrawn with an effective enrollment
change date in the following Fall semester
and were not updated retroactively.

• Ten of 15 (67%) additional students
tested as a result of the error withdrew
during their respective fall and spring
semester; however, they were reported to
NSLDS as withdrawn with an effective
enrollment at the end of the semester and
were not updated retroactively, thus
bringing total errors to 12 of 40 students
(30%).

The sample was not intended to be, and was
not, a statistically valid sample. (Finding
6, pages 25-26)

We recommended the University implement
greater controls and oversight of the
University's current Roster Verification
process to ensure that a more accurate
determination of the last date of
attendance for withdrawal determination are
reported to NSLDS.

University officials agreed with the
finding.

NONCOMPLIANCE WITH REIMBURSEMENTS TO
SUBRECIPIENTS

The University did not pay reimbursements
within 30 days for certain subrecipients in
the Research and Development Cluster.

For three of 10 (30%) subrecipient invoices
selected for testing in the Research and
Development Cluster, the University made
payments in a time period greater than 30
days. The sample was not intended to be,
and was not, a statistically valid sample.
(Finding 8, pages 29-30)

We recommended the University implement
processes and controls to ensure that
payments to subrecipients are made in
accordance with the Uniform Guidance.

University officials agreed with the
finding.

OTHER FINDINGS

The remaining findings, including those
incorporated from the financial audit,
pertain to census data, controls over
service providers, computer security
weaknesses, lack of adequate change
management controls, a federal filing
deficiency, and noncompliance with a
federal reporting requirement.  We will
review the University’s progress towards
the implementation of our recommendations
in our next financial audit and single
audit.

AUDITOR’S OPINIONS

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 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:JGR