REPORT DIGEST

NORTHEASTERN ILLINOIS UNIVERSITY

COMPLIANCE EXAMINATION
FOR THE YEAR ENDED JUNE 30, 2025

Release Date:  May 19, 2026

FINDINGS THIS AUDIT: 11

CATEGORY:  NEW -- REPEAT – TOTAL
Category 1:  2 -- 2 -- 4
Category 2:  2 -- 5 -- 7
Category 3:  0 -- 0 -- 0
TOTAL:  4 -- 7 -- 11

FINDINGS LAST AUDIT: 11

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 (University) Compliance
Examination for the year ended June 30,
2025.  Separate digests covering the
University’s Financial Audit and Single
Audit as of and for the year ended June 30,
2025 were previously released.  In total,
this report contains 11 findings, 8 of
which were reported in the Financial Audit
and Single Audit collectively.

SYNOPSIS

• (25-09) The University was not in
compliance with personal services
guidelines.

• (25-11) The University did not comply
with the College Student Immunization Act
and the Illinois Department of Public
Health’s administrative rules.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROLS OVER PERSONNEL FILES

The University was not in compliance with
personal services guidelines.

During our payroll testing, we noted 2 of
25 (8%) employees tested did not complete
their required annual ethics training.

During our leave of absence testing, we
noted 1 of 5 (20%) employees tested did not
have their status change reported as
required to the Department of Central
Management Services.  (Finding 9, page 28)
This finding has been reported since 2023.

We recommended the University take steps to
ensure all required employee training is
completed and to ensure all leaves of
absence are properly reported.

The University agreed with the
recommendation.

NONCOMPLIANCE WITH THE COLLEGE STUDENT
IMMUNIZATION ACT

The University is not in compliance with
the College Student Immunization Act and
the Illinois Department of Public Health’s
(IDPH) administrative rules.

We noted the following in our testing:

• The University was unable to reconcile
the total number of students entering the
University during the Fall 2024 semester to
the number of students entering the
University as reported to the IDPH.

• The University does not place holds on
the students’ accounts if they do not
provide proof of immunization,
certification of medical exemption or a
statement of religious objection. (Finding
11, pages 31-32).  This finding has been
reported since 2023.

We recommended the University strengthen
procedures for documenting immunization
compliance and implement enforcement
mechanisms, including registration holds,
for students who do not submit required
documentation, in accordance with statutory
requirements.

The University agreed with the
recommendation.

OTHER FINDINGS

The remaining findings are reportedly being
given attention by the University.  We will
review the University’s progress towards
the implementation of our recommendations
in our next State compliance examination.

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.

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 Findings
2025-001, 2025-006, 2025-007, and 2025-008.
Except for the noncompliance described in
these findings, 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
Deputy Auditor General

This report is transmitted in accordance
with Section 3-14 of the Illinois State
Auditing Act.

CHRISTOPHER B. MEISTER
Auditor General

CBM:JGR