REPORT DIGEST WESTERN ILLINOIS UNIVERSITY FINANCIAL AUDIT FOR THE YEAR ENDED JUNE 30, 2025 Release Date: March 26, 2026 FINDINGS THIS AUDIT: 0 FINDINGS LAST AUDIT: 0 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 Western Illinois University’s (University) Financial Audit as of and for the year ended June 30, 2025. A separate digest covering the University’s Single Audit for the year ended June 30, 2025, was released today. 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. 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. This financial 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:SJS