REPORT DIGEST

NORTHEASTERN ILLINOIS UNIVERSITY

SINGLE AUDIT
FOR THE YEAR ENDED JUNE 30, 2024

Release Date:  April 8, 2025

FINDINGS THIS AUDIT: 7

CATEGORY:  NEW -- REPEAT – TOTAL
Category 1:  1 -- 2 -- 3
Category 2:  0 -- 4 -- 4
Category 3:  0 -- 0 -- 0
TOTAL:  1 -- 6 -- 7

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, 2024.  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, 5 of which were
reported in the Financial Audit.

SYNOPSIS

• (24-06) 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.
• (24-07) The University did not have
adequate procedures in place to ensure grant
reports were accurate and timely submitted
and posted to their website.

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 Fall semester
however were reported to NSLDS as withdrawn
with an effective enrollment change date for
the last day of the spring semester.

• Five of 25 (20%) of the students
originally tested withdrew during their
respective fall and spring semester however
were reported to NSLDS as withdrawn with an
effective enrollment at the end of the
semester and not updated retroactively.

• 15 of 15 (100%) additional students tested
as a result of the error withdrew during
their respective fall and spring semester
however were reported to NSLDS as withdrawn
with an effective enrollment at the end of
the semester and not updated retroactively
thus bringing total errors to 22 of 40
students (55%).  (Finding 6, pages 25-26)

We recommended the University’s registrar’s
office implement processes and controls to
ensure the appropriate determination of the
last date of attendance for withdrawal
determinations are reported to NSLDS.

University officials agreed with the
finding.

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 the
University’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
did not report the cumulative student aid
disbursed for each undergraduate and
graduate student.

• Two of 4 (50%) Quarterly Public Reports
were posted 175 days and 84 days late to the
University’s website.  (Finding 7, pages
27-28)  This finding has been reported since
2020.

We recommended the University improve its
grant reporting and monitoring process to
adhere with grant requests for reporting
utilizing a calendar schedule and proper
review before submission.

University officials agreed with the
finding.

OTHER FINDINGS

The remaining findings pertain to census
data, noncompliance with the Fiscal Control
and Internal Auditing 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 Single Audit.

AUDITOR’S OPINIONS

The auditors stated the financial statements
of the University as of and for the year
ended June 30, 2024 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,
2024.

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