REPORT DIGEST

NORTHERN ILLINOIS UNIVERSITY

SINGLE AUDIT
FOR THE YEAR ENDED JUNE 30, 2025

Release Date:  March 17, 2026

FINDINGS THIS AUDIT: 5

CATEGORY:  NEW -- REPEAT – TOTAL
Category 1:  2 -- 1 -- 3
Category 2:  1 -- 1 -- 2
Category 3:  0 -- 0 -- 0
TOTAL:  3 -- 2 – 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 Northern Illinois
University’s (University) Single Audit for
the year ended June 30, 2025.  A digest
covering the University’s Financial Audit
as of and for the year ended June 30, 2025
was separately released. In addition, a
separate digest covering the University’s
State compliance examination for the year
ended June 30, 2025 will be released at a
later date.  In total, this report contains
five findings, two of which were reported
in the Financial Audit.

SYNOPSIS

• (25-04) The University included incorrect
documentation within purchase requisition
forms for small purchases and simplified
acquisition procurement transactions at the
time of approval of the purchase which did
not allow a reviewer to determine the
appropriateness of the procurement method.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INTERNAL CONTROLS OVER PROCUREMENT

The University included incorrect
documentation within purchase requisition
forms for small purchases and simplified
acquisition procurement transactions at the
time of approval of the purchase which did
not allow a reviewer to determine the
appropriateness of the procurement method.
During testing we noted:

Three (100%) small purchase procurement
transactions tested and one (100%)
transaction tested meeting the simplified
acquisition threshold, in the Fund for the
Improvement of Postsecondary Education
Program, were approved based on a form that
summarized the incorrect procurement
method.

One (50%) of two small purchase procurement
transactions tested, in the Special
Education – Personnel Development to
Improve Services and Results for Children
with Disabilities Program, were approved
based on a form that summarized the
incorrect procurement method.

One (50%) of two small purchase procurement
transactions tested and one (100%)
transaction tested meeting the simplified
acquisition threshold, in the Child Care
Access Means Parents in School Program,
were approved based on a form that
summarized the incorrect procurement
method.

For all of these instances, the University
incorrectly indicated on a small purchase
waiver form that the transactions were
exempt from procurement under the Illinois
Procurement Code (30 ILCS 500/1-13(b)(8)).

Based on additional information provided to
us during our testing, the University did
have other documentation to support the
history of the procurement, including
rationale for the method of procurement,
and there were no indications that the
procurement methods ultimately used were
inappropriate.

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 small purchases and
simplified acquisition transactions to
ensure purchase requisition forms are
completed correctly.

University officials accepted the finding
and stated they are working to correct the
issue going forward.

OTHER FINDINGS

The remaining findings pertain to
inadequate controls over census data,
inadequate controls over user access, the
University not properly reporting
enrollment changes to the National Student
Loan Data System, and the University not
properly coding verification status in the
Common Origination and Disbursement System.
We will review the University’s progress
towards the implementation of our
recommendations in our next 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 RSM US
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:JGR