REPORT DIGEST

WESTERN ILLINOIS UNIVERSITY

COMPLIANCE EXAMINATION
FOR THE YEAR ENDED JUNE 30, 2025

Release Date:  July 9, 2026

FINDINGS THIS AUDIT: 9

CATEGORY:  NEW -- REPEAT – TOTAL
Category 1:  1 -- 2 -- 3
Category 2:  3 -- 3 -- 6
Category 3:  0 -- 0 -- 0
TOTAL:  4 -- 5 -- 9

FINDINGS LAST AUDIT: 6

State of Illinois, Office of the Auditor
General
CHRISTOPHER B. MEISTER, 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) State compliance
examination for the year ended June 30,
2025. Separate digests covering the
University’s Financial Audit as of and for
the year ended June 30, 2025 and Single
Audit for the year ended June 30, 2025
were previously released. In total, this
report contains 9 findings, three of which
were reported in the Single Audit.

SYNOPSIS

• (25-06) Western Illinois University
(University) did not submit its annual
report to the Governor as required by the
Western Illinois University Law (110 ILCS
690/35-105).

• (25-09) The University did not comply
with the Student Transfer Reform Act (110
ILCS 150/20).

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

NONCOMPLIANCE WITH WESTERN ILLINOIS
UNIVERSITY LAW RELATED TO REPORTING
REQUIREMENTS

Western Illinois University (University)
did not submit its annual report to the
Governor as required by the Western
Illinois University Law (110 ILCS
690/35-105).

During our review of the University’s
reporting requirements, we noted the
University did not submit its annual
report, with a full account of the
financial and other transactions of the
University at the close of the fiscal
year, to the Governor on or before
November 15. (Finding 6, page 19)

We recommend the University take steps to
ensure required annual reports with a full
account of transactions are timely
submitted to the Governor as required by
State statute.

The University agreed with the finding.
The University stated controls have been
implemented to prevent a recurrence.

NONCOMPLIANCE WITH STUDENT TRANSFER REFORM
ACT

Western Illinois University (University)
did not comply with the Student Transfer
Reform Act (110 ILCS 150/20).

During our review of the University’s
reporting requirements, we noted the
University did not submit exemptions to
the Illinois Board of Higher Education
(IBHE) for high unit majors where transfer
students may be required to take more than
60 additional credit hours at the
University. (Finding 9, page 24)

We recommend the University review
internal policies and procedures to ensure
exemptions are reviewed and submitted
timely.

The University agreed with the finding.
The University stated it has initiated
consultation with IBHE to confirm
expectations for documenting agreement
under Section 20(a) and will formalize
this documentation for applicable
programs.

OTHER FINDINGS

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

AUDITOR’S OPINIONS

The financial audit was issued separately.
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 single audit was
issued separately. 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 through 2025-003.  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

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