REPORT DIGEST

NORTHERN ILLINOIS UNIVERSITY

SINGLE AUDIT
FOR THE YEAR ENDED JUNE 30, 2023

Release Date:  March 28, 2024

FINDINGS THIS AUDIT: 7

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

FINDINGS LAST AUDIT:  2

Category 1: Findings that are material
weaknesses in internal control and/or a
qualification on compliance with State laws
and regulations (material noncompliance).
Category 2: Findings that are significant
deficiencies in internal control and
noncompliance with State laws and
regulations.
Category 3: Findings that have no internal
control issues but are in noncompliance with
State laws and regulations.

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, Iles Park
Plaza, 740 E. Ash Street, Springfield, IL
62703
(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 Northern Illinois
University’s (University) Single Audit for
the year ended June 30, 2023.  A digest
covering the University’s Financial Audit as
of and for the year ended June 30, 2023 was
separately released. In addition, a separate
digest covering the University’s State
compliance examination for the year ended
June 30, 2023 will be released at a later
date.  In total, this report contains seven
findings, four of which were reported in the
Financial Audit.

SYNOPSIS

• (23-5) The University did not make certain
subrecipient payments timely under the
Research and Development Cluster and the
Professional and Cultural Exchange Program.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS


CASH MANAGEMENT – TIMELINESS OF SUBRECIPIENT
PAYMENTS

The University did not make certain
subrecipient payments timely under the
Research and Development Cluster and the
Professional and Cultural Exchange Program.

Out of 31 subrecipient payments tested which
were made by the University under the
Research and Development Cluster, 11
payments (35%) were not made within 30 days
after receipt of the billing from the
subrecipient. Payments to the subrecipients
were made 35-166 days after receipt of the
billing. The sample
was not intended to be, and was not, a
statistically valid sample.

Out of two subrecipient payments tested
which were made by the University under the
Professional and Cultural Exchange Program,
one payment (50%) was not made within 30
days after receipt of the billing from the
subrecipient. Payment to the subrecipient
was made 31 days after receipt of the
billing. The sample was not intended to be,
and was not, a statistically valid sample.
(Finding 5, Page 17)

We recommended the University review current
processes, policies and procedures to
minimize the time elapsing between the
transfer of federal funds to the
subrecipient.

University officials accepted the finding.

OTHER FINDINGS

The remaining findings pertains to period of
performance and timeliness of Federal
Funding Accountability and Transparency Act
reporting. We will review the University’s
progress towards the implementation of our
recommendations in our next Single audit.

AUDITOR’S OPINION

The auditors stated the financial statements
of the University as of and for the year
ended June 30, 2023 are fairly stated in all
material respects.

This financial audit was conducted by RSM US
LLP.

JANE CLARK
Division Director

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

FRANK J. MAUTINO
Auditor General

FJM:TLK