STATE OF ILLINOISNORTHERN ILLINOIS UNIVERSITYCOMPLIANCE EXAMINATION(In Accordance With the Single Audit Act
and OMB Circular A-133)
For the Year Ended June 30, 2014
Performed as Special Assistant Auditors for
the Auditor General, State of Illinois

State of Illinois
Northern Illinois University
Compliance Examination(In Accordance With the Single Audit Act and OMB Circular A-133)
For the Year Ended June 30, 2014

TABLE OF CONTENTS

PAGE
INTRODUCTORY SECTIONAGENCY OFFICIALSMANAGEMENT ASSERTION LETTER

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COMPLIANCE REPORT
Summary
Auditors’ Reports:
Independent Accountants’ Report on State Compliance, onInternal Control Over Compliance, and on Supplementary
Information for State Compliance Purposes
Independent Auditors’ Report on Internal Control Over
Financial Reporting and on Compliance and Other Matters
Based on an Audit of Financial Statements Performedin Accordance With Government Auditing Standards
Independent Auditors’ Report on Compliance for Each
Major Federal Program, on Internal Control Over Compliance,and on the Schedule of Expenditures of Federal Awards
Required by OMB Circular A-133
Schedule of Findings and Questioned Costs:
Summary of Auditors’ Results
Current Findings:
Government Auditing Standards
State Compliance
Prior Findings Not Repeated
Schedule of Expenditures of Federal Awards
Notes to Schedule of Expenditures of Federal Awards

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FINANCIAL STATEMENT REPORTThe University’s financial statement report for the year ended June 30, 2014, which includes theindependent auditors’ report, management’s discussion and analysis, basic financial statements
and notes, has been issued separately. The University’s report required under Government
Auditing Standards for the year ended June 30, 2014 which includes the independent auditors’
report on internal control over financial reporting and on compliance and other matters based on
an audit of basic financial statements performed in accordance with Government AuditingStandards has also been issued separately.

State of Illinois
Northern Illinois University
Compliance Examination(In Accordance With the Single Audit Act and OMB Circular A-133)
For the Year Ended June 30, 2014

TABLE OF CONTENTSSCHEDULEPAGE

SUPPLEMENTARY INFORMATION FOR STATECOMPLIANCE PURPOSES SECTION
Summary
Fiscal Schedules and Analysis:
Schedule of Appropriations, Expenditures, and Lapsed Balances
Comparative Schedule of Net Appropriations, Expenditures, andLapsed Balances
Comparative Schedule of Income Fund Revenues and Expenses
Schedule of Changes in Capital Assets
Comparative Schedule of Cash and Temporary Cash Equivalents,
at CostComparative Schedule of Investments, at Cost
Analysis of Receivables and Inventories
Analysis of Significant Variations in Expenses
Analysis of Significant Variations in Revenues
Analysis of Significant Variations in Account Balances
Analysis of Significant Lapse Period Spending
Schedule of Federal Expenditures, Nonfederal Expenses,
and New Loans
Entity Financial Statements:
Other Entities:
Condensed Financial Information:
Balance Sheet
Schedule of Revenues, Expenditures and Changes
in Current Fund Balances
Schedule of Revenues, Expenditures and Changes in
Plant Fund Balances
Auxiliary Business Operations, Service Departments, andIndirect Cost Support:
Condensed Financial Information:
Balance Sheet
Schedule of Revenues, Expenditures and Changes
in Current Fund Balances
Schedule of Revenues, Expenditures and Changes in
Plant Fund Balances

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State of Illinois
Northern Illinois University
Compliance Examination(In Accordance With the Single Audit Act and OMB Circular A-133)
For the Year Ended June 30, 2014

TABLE OF CONTENTSSCHEDULEPAGE

SUPPLEMENTARY INFORMATION FOR STATECOMPLIANCE PURPOSES (CONTINUED)
Entity Financial Statements (Continued):
Auxiliary Enterprises - Revenue Bond Funds:
Condensed Financial Information:
Balance Sheet
Schedule of Revenues, Expenditures and Changes
in Current Fund Balances
Schedule of Revenues, Expenditures and Changes in
Plant Fund Balances
Schedule of Indentured Capital Reserves (Unaudited)
Calculation Sheet for Current Excess Funds:
Other Entities (Unaudited)
Auxiliary Business Operations (Unaudited)
Service Departments (Unaudited)
Auxiliary Enterprises - Revenue Bond Funds (Unaudited)
Indirect Cost Support - Sources and Application of Indirect
Cost Recoveries
Calculation Sheet for Indirect Cost Support Carryforward
Description of Accounting Entities
Auxiliary Enterprises - Revenue Bond Funds - Schedule of
Revenues, Expenses, and Changes in Net Position
Analysis of Operations (Unaudited):
Cross-Reference Table of Reporting Requirements
University Functions and Planning Program (Unaudited)
Comparative Employment Statistics (Unaudited)
Emergency Purchases (Unaudited)
Comparative Enrollment Statistics (Unaudited)
Schedule of Tuition and Fee Waivers (Unaudited)
Debt Financed by University-Related Organization (Unaudited)
Acquisition of Real Estate Costing in Excess of $250,000
and Not Funded by a Separate Appropriation (Unaudited)
Bookstore Operations (Unaudited)

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State of Illinois
Northern Illinois University
Compliance Examination(In Accordance With the Single Audit Act and OMB Circular A-133)
For the Year Ended June 30, 2014

TABLE OF CONTENTS

PAGE
SUPPLEMENTARY INFORMATION FOR STATECOMPLIANCE PURPOSES (CONTINUED)
Analysis of Operations (Unaudited) (Continued):
Comments on Certain Matters Regarding Auxiliary Enterprises,
Activities, and Accounting Entities, and Tuition, Charges,
and Fees (Unaudited)
Comments on Certain Matters Regarding University-Related
Organizations and Other Matters (Unaudited)
Summary of Foundation Payments to/from the University (Unaudited)
Summary of Alumni Association Payments to/from the University (Unaudited)
Summary of Research Foundation Payments to/from the University (Unaudited)
Current Unrestricted Funds - Auxiliary Enterprises - Revenue Bond
Funds - Occupancy Report of Residence Halls (Unaudited)
Current Unrestricted Funds - Auxiliary Enterprises - Revenue Bond
Funds - Insured Value Summary (Unaudited)

OTHER REPORTS ISSUED UNDER SEPARATE COVER
Northern Illinois University Financial Statements - June 30, 2014
Northern Illinois University - Report Required Under Government
Auditing Standards for the Year Ended June 30, 2014

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State of Illinois
Northern Illinois University
Agency Officials

Douglas D. Baker
Lisa C. Freeman
Anne C. Kaplan
Brett Coryell
Lesley Rigg
Sean T. Frazier
Eric A. Weldy
Raymond W. Alden III
Michael P. Malone
Harlan Teller
Jerry D. Blakemore
Danielle Schultz

President
Executive Vice President and Provost
Vice President, Outreach, Engagement, and Regional Development
Vice President, Information Technology
Vice President, Research and Innovation Partnerships
Associate Vice President and Director, Intercollegiate Athletics
Vice President, Student Affairs and Enrollment Management
Vice President, International Affairs
Vice President, University Advancement
Interim Vice President, Marketing and Communications
Vice President and General Counsel
Director of Internal Audit

Financial Staff
Alan D. Phillips
Linda J. Blair
Tamara Farley
Kinga Mauger

Vice President, Administration and FinanceActing Controller
Director of Treasury Operations
BursarUniversity offices are located at:
300 Altgeld Hall
DeKalb, Illinois 60115

1

Northern Illinois
University
Divisitm ofFinance
DeKalb, !llino;s 60115·282\lMarch 11, 2015(815)-753"1508

McGladrey LLP
20 N. Martingale Rd .. Ste. 500
Schaumburg, IL 60173-2420
Ladies and Gentlemen:
We are responsible for the identification of, and compliance with, all aspects of laws, regulations, contracts, or
grant agreements that could have a material effect on the operations of Northern Illinois University(University). We are responsible for and we have established and maintained an effective system Of Internal
controls over compliance requirements. We have performed an evaluation of the Univernity's compliancewith the following assertions during the year ended June 30, 2014. Based on this evaluation, we assert thatduring the year ended June 30, 2014, the University has materially complied with the assertions below.

A. The University has obligated, expended, ooceived and used public funds Of the State In accordancewith the purpose for which such funds have been appropriated or otherwise authorized by law_

B. The University has obligated, expended, received and used public funds Of the State in accordancewith any limitations, restrictions, conditions or mandatory directions imposed by law upon suchobligation, expendituoo, receipt or use.
C. The University has complied, in all material respects, with applicable laws and regulations, including
the State uniform accounting system, in its financial and fiscal operations.
D. State revenues and receipts collected by the University are in accordance with applicable laws
and regulations and the accounting and recordkeeping of such revenues and receipts Is fair,accurate and in accordance with law.
E. Money or negotiable securities or similar assets handled by the University on behalf of the Stateor held in trust by the University have been properly and legally administered, and the accounting
and recordkeeping relating thereto is proper, accurate and in accordance with law.

Yours truly,
Northern Illinois Univers~y(2State of Illinois
Northern Illinois University
Compliance Report Summary
For the Year Ended June 30, 2014
The compliance testing performed during this examination was conducted in accordance with
Government Auditing Standards (GAS) and in accordance with the Illinois State Auditing Act.
ACCOUNTANTS’ REPORTThe Independent Accountants’ Report on State Compliance, on Internal Control over Compliance and on
Supplementary Information for State Compliance Purposes does not contain scope limitations ordisclaimers. The report refers to other auditors. However, there is no other significant nonstandard
language.
SUMMARY OF FINDINGS
Number of
Findings
Repeated findings
Prior recommendations implemented or not repeated

Current
ReportPrior
Report

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3
6

9
3
6

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Item
No.

Page

Description

Finding TypeFindings (Government Auditing Standards )2014-001

13

Financial Reporting Process

Material Weakness

Findings and Questioned Costs (Federal Compliance)
The audit did not disclose findings required to be reported by OMB Circiular A-133.
Findings (State Compliance)
2014-002

16

2014-003

18

Failure to Comply with the Fiscal Control andInternal Auditing Act
Failure to Submit Proper Time Reporting

2014-004

19

Failure to Comply with the Illinois Pension Code2014-005

20

Incomplete TA-2 Forms

2014-006

22

Incomplete Documentation in Contracts

2014-007

24

Improper Voucher Processing

2014-008

26

2014-009

27

Failure to Comply with the University Faculty
Research and Consulting Act
Procurement Card Use

3

Significant Deficiency
and NoncomplianceSignificant Deficiency
and NoncomplianceSignificant Deficiency
and NoncomplianceSignificant Deficiency
and NoncomplianceSignificant Deficiency
and NoncomplianceSignificant Deficiency
and NoncomplianceSignificant Deficiency
and NoncomplianceSignificant Deficiency
and NoncomplianceState of Illinois
Northern Illinois University
Compliance Report Summary (Continued)
For the Year Ended June 30, 2014
In addition, the following finding which is reported as a current finding relating to Government AuditingStandards also meets the reporting requirements for State Compliance.
Item
No.

Page

2014-001

13

Description
Financial Reporting Process

Finding Type
Material Weakness
and Noncompliance

Prior Findings Not Repeated
A
B
C
D
E
F

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Transparency Act Reporting
Annual Reporting
Failure to Prepare High School Feedback System Reports
Failure to Submit Accurate C-15 Reports
Revenue Recognition
Inadequate Firewall Controls

EXIT CONFERENCEThe State compliance findings and recommendations appearing in this report were discussed with
University personnel at an exit conference on March 6, 2015. Attending were:Northern Illinois University
Linda J. Blair
Shyree Sanan
Danielle L. Schultz
Mandy Kreitzer
Alan Phillips

Acting Controller
Interim Assistant Controller
Director of Internal Audit
Business Administration Associate
Vice President Administration & Finance

McGladrey LLP
Joseph Evans
Dan Sethness
David Robydek
Sarah Darnall

PartnerManagerManager
Senior Associate

Office of the Auditor General
Thomas Kizziah

Audit Manager

Responses to the recommendations were provided by Linda Blair, Acting Controller, in correspondence
dated March 11, 2015.

4

Independent Accountants’ Report on State Compliance, onInternal Control Over Compliance, and on Supplementary
Information for State Compliance Purposes
Honorable William G. Holland
Auditor GeneralState of Illinois andRobert T. Boey, Honorable Chair of theCompliance, Audit, Risk Management, and Legal Affairs Committee
Compliance
As Special Assistant Auditors for the Auditor General, we have examined Northern Illinois University’s(University) compliance with the requirements listed below, as more fully described in the Audit Guide forFinancial Audits and Compliance Attestation Engagements of Illinois State Agencies (Audit Guide) as
adopted by the Auditor General, during the year ended June 30, 2014. The management of the
University is responsible for compliance with these requirements. Our responsibility is to express an
opinion on the University’s compliance based on our examination.
A. The University has obligated, expended, received, and used public funds of the State inaccordance with the purpose for which such funds have been appropriated or otherwise
authorized by law.
B. The University has obligated, expended, received, and used public funds of the State inaccordance with any limitations, restrictions, conditions or mandatory directions imposed by law
upon such obligation, expenditure, receipt or use.
C. The University has complied, in all material respects, with applicable laws and regulations,
including the State uniform accounting system, in its financial and fiscal operations.
D. State revenues and receipts collected by the University are in accordance with applicable laws
and regulations and the accounting and recordkeeping of such revenues and receipts is fair,accurate and in accordance with law.
E. Money or negotiable securities or similar assets handled by the University on behalf of the Stateor held in trust by the University have been properly and legally administered and the accounting
and recordkeeping relating thereto is proper, accurate, and in accordance with law.
Our examination was conducted in accordance with attestation standards established by the American
Institute of Certified Public Accountants; the standards applicable to attestation engagements contained
in Government Auditing Standards issued by the Comptroller General of the United States; the Illinois
State Auditing Act (Act); and the Audit Guide as adopted by the Auditor General pursuant to the Act; and,accordingly, included examining, on a test basis, evidence about the University’s compliance with thoserequirements listed in the first paragraph of this report and performing such other procedures as we
considered necessary in the circumstances. We believe that our examination provides a reasonablebasis for our opinion. Our examination does not provide a legal determination on the University’scompliance with specified requirements.

5In our opinion, Northern Illinois University complied, in all material respects, with the compliancerequirements listed in the first paragraph of this report during the year ended June 30, 2014. However,
the results of our procedures disclosed instances of noncompliance with the requirements, which arerequired to be reported in accordance with criteria established by the Audit Guide, issued by the Illinois
Office of the Auditor General and which are described in the accompanying schedule of findings andquestioned costs as items 2014-001 through 2014-009.
Internal Control
Management of the University is responsible for establishing and maintaining effective internal control
over compliance with the requirements listed in the first paragraph of this report. In planning andperforming our examination, we considered the University’s internal control over compliance with therequirements listed in the first paragraph of this report to determine the examination procedures that areappropriate in the circumstances for the purpose of expressing our opinion on compliance and to test andreport on internal control over compliance in accordance with the Audit Guide, issued by the Illinois Officeof the Auditor General, but not for the purpose of expressing an opinion on the effectiveness of the
University’s internal control over compliance. Accordingly, we do not express an opinion on theeffectiveness of the University’s internal control over compliance.
Our consideration of internal control over compliance was for the limited purpose described in the firstparagraph of this section and was not designed to identify all deficiencies in internal control overcompliance that might be material weaknesses or significant deficiencies and therefore, material
weaknesses or significant deficiencies may exist that were not identified. However, as discussed below,
we identified certain deficiencies in internal control over compliance that we consider to be material
weaknesses and significant deficiencies.
A deficiency in internal control over compliance exists when the design or operation of a control overcompliance does not allow management or employees, in the normal course of performing their assigned
functions, to prevent, or detect and correct, noncompliance with the requirements listed in the firstparagraph of this report on a timely basis. A material weakness in internal control over compliance is a
deficiency, or combination of deficiencies, in internal control over compliance, such that there is areasonable possibility that material noncompliance with a requirement listed in the first paragraph of thisreport will not be prevented, or detected and corrected, on a timely basis. We consider the deficiency ininternal control over compliance described in the accompanying schedule of findings and questioned
costs as item 2014-001 to be a material weakness.
A significant deficiency in internal control over compliance is a deficiency, or a combination of
deficiencies, in internal control over compliance that is less severe than a material weakness in internal
control over compliance, yet important enough to merit attention by those charged with governance. We
consider the deficiencies in internal control over compliance described in the accompanying schedule offindings and questioned costs as items 2014-002 through 2014-009 to be significant deficiencies.
As required by the Audit Guide, immaterial findings excluded from this report have been reported in a
separate letter to your office.
The University’s responses to the findings identified in our examination are described in theaccompanying schedule of findings and questioned costs. We did not examine the University’s
responses and, accordingly, we express no opinion on the responses.
Supplementary Information for State Compliance Purposes
As Special Assistant Auditors for the Auditor General, we have audited the financial statements of thebusiness-type activities and aggregate discretely presented component units of Northern Illinois
University as of and for the year ended June 30, 2014, and have issued our report thereon dated
January 21, 2015, which contained unmodified opinions on those financial statements. Our report
includes a reference to other auditors. Our audit was conducted for the purpose of forming opinions on
the financial statements that collectively comprise the University’s basic financial statements. We havenot performed any procedures with respect to the audited financial statements subsequent to January 21,
62015. The accompanying supplementary information for the year ended June 30, 2014 in Schedules 1through 15 and 21 through 24 is presented for the purposes of additional analysis and is not a requiredpart of the basic financial statements of the University. Such information is the responsibility ofmanagement and was derived from and relates directly to the underlying accounting and other records
used to prepare the basic financial statements. The accompanying supplementary information for theyear ended June 30, 2014 in Schedules 1 through 15 and 21 through 24 has been subjected to theauditing procedures applied in the audit of the basic financial statements and certain additional
procedures, including comparing and reconciling such information directly to the underlying accounting
and other records used to prepare the basic financial statements or to the basic financial statements
themselves, and other additional procedures in accordance with auditing standards generally accepted in
the United States of America. In our opinion, the accompanying supplementary information for the year
ended June 30, 2014 in Schedules 1 through 15 and 21 through 24 is fairly stated in all material respects
in relation to the basic financial statements as a whole for the year ended June 30, 2014.
We also previously audited, in accordance with auditing standards generally accepted in the UnitedStates of America, the University’s basic financial statements as of and for the year ended June 30, 2013
(not presented herein), and have issued our report thereon dated November 21, 2013 which contained
unmodified opinions on financial statements of the business-type activities and the aggregate discretely
presented component units. Our report included a reference to other auditors. The accompanying
supplementary information for the year ended June 30, 2013 in Schedules 2 through 10 is the
responsibility of management and was derived from and relates directly to the underlying accounting andother records used to prepare the June 30, 2013 financial statements. The accompanying supplementary
information for the year ended June 30, 2013 in Schedules 2 through 10 has been subjected to theauditing procedures applied in the audit of the June 30, 2013 basic financial statements and certain
additional procedures, including comparing and reconciling such information directly to the underlying
accounting and other records used to prepare those basic financial statements or to those basic financial
statements themselves, and other additional procedures in accordance with auditing standards generally
accepted in the United States of America. In our opinion, the accompanying supplementary information
for the year ended June 30, 2013 in Schedules 2 through 10 is fairly stated in all material respects inrelation to the basic financial statements as a whole from which it has been derived.
The accompanying supplementary information in the Analysis of Operations Section is presented for the
purposes of additional analysis and is not a required part of the basic financial statements. Suchinformation has not been subjected to the auditing procedures applied in the audit of the basic financial
statements, and accordingly, we do not express an opinion or provide any assurance on it.
This report is intended solely for the information and use of the Auditor General, the General Assembly,
the Legislative Audit Commission, the Governor, University management, the University’s Board ofTrustees and federal awarding agencies and pass-through entities and is not intended to be and should
not be used by anyone other than these specified parties.

Schaumburg, Illinois
March 11, 2015, except for our report on the Supplementary Informationfor State Compliance Purposes, as to which the date is January 21, 20157

Independent Auditors’ Report on Internal Control Over Financial Reportingand on Compliance and Other Matters Based on an Audit
of Financial Statements Performed in Accordance with
Government Auditing Standards

Honorable William G. Holland
Auditor GeneralState of Illinois andRobert T. Boey, Honorable Chair of theCompliance, Audit, Risk Management, and Legal Affairs Committee
As Special Assistant Auditors for the Auditor General, we have audited, in accordance with the auditing
standards generally accepted in the United States of America and the standards applicable to financial audits
contained in Government Auditing Standards issued by the Comptroller General of the United States, thefinancial statements of the business-type activities of Northern Illinois University (University) and its aggregate
discretely presented component units, collectively a component unit of the State of Illinois, as of and for theyear ended June 30, 2014, and the related notes to the financial statements, which collectively comprise theUniversity’s basic financial statements, and have issued our report thereon dated January 21, 2015. Our
report includes a reference to other auditors who audited the financial statements of the discretely presented
component units as described in our report on the University’s financial statements. This report does notinclude the results of the other auditors’ testing of internal control over financial reporting or compliance andother matters that are reported on separately by those auditors.
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the University’s internal
control over financial reporting (internal control) to determine the audit procedures that are appropriate in thecircumstances for the purpose of expressing our opinion on the financial statements, but not for the purposeof expressing an opinion on the effectiveness of the University’s internal control. Accordingly, we do not
express an opinion on the effectiveness of the University’s internal control.
Our consideration of internal control was for the limited purpose described in the preceding paragraph andwas not designed to identify all deficiencies in internal control that might be material weaknesses orsignificant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not
identified. However, as described in the accompanying schedule of findings, we identified a certain
deficiency in internal control that we consider to be a material weakness.
A deficiency in internal control exists when the design or operation of a control does not allow management
or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct,
misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, ininternal control such that there is a reasonable possibility that a material misstatement of the entity’s financial
statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a
deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness,
yet important enough to merit attention by those charged with governance. We consider the deficiency
described in the accompanying schedule of findings as item 2014-001 to be a material weakness, we did notnote any significant deficiencies.

8Compliance and Other Matters
As part of obtaining reasonable assurance about whether the University’s financial statements are free frommaterial misstatement, we performed tests of its compliance with certain provisions of laws, regulations,contracts, and grant agreements, noncompliance with which could have a direct and material effect on thedetermination of financial statement amounts. However, providing an opinion on compliance with those
provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The resultsof our tests disclosed no instances of noncompliance or other matters that are required to be reported under
Government Auditing Standards.
Northern Illinois University’s Response to Findings
The University’s response to the finding identified in our audit is described in the accompanying scheduleof findings. The University’s response was not subjected to the auditing procedures applied in the auditof the financial statements and, accordingly, we express no opinion on the response.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance andthe results of that testing, and not to provide an opinion on the effectiveness of the University’s internal control
or on compliance. This report is an integral part of an audit performed in accordance with Government
Auditing Standards in considering the University’s internal control and compliance. Accordingly, thiscommunication is not suitable for any other purpose.

Schaumburg, Illinois
January 21, 20159

Independent Auditors’ Report on Compliance for
Each Major Federal Program, on Internal Control
Over Compliance, and on the Schedule of Expendituresof Federal Awards Required by OMB Circular A-133
Honorable William G. Holland
Auditor GeneralState of Illinois
andRobert T. Boey, Honorable Chair of theCompliance, Audit, Risk Management, and Legal Affairs Committee
Report on Compliance for Each Major Federal Program
We have audited Northern Illinois University’s (University) compliance with the types of compliancerequirements described in the U.S. Office of Management and Budget (OMB) Circular A-133 Compliance
Supplement that could have a direct and material effect on each of the University’s major federal programsfor the year ended June 30, 2014. The University’s major federal programs are identified in the summary ofauditor’s results section of the accompanying schedule of findings and questioned costs.
The schedule of expenditures of federal awards and our audit described below does not include expendituresof federal awards for those agencies determined to be component units of the University for financial
statement purposes.
Management’s Responsibility
Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants
applicable to its federal programs.
Auditors’ Responsibility
Our responsibility is to express an opinion on compliance for each of the University’s major federal programs
based on our audit of the types of compliance requirements referred to above. We conducted our audit ofcompliance in accordance with auditing standards generally accepted in the United States of America; thestandards applicable to financial audits contained in Government Auditing Standards, issued by theComptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments,
and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and performthe audit to obtain reasonable assurance about whether noncompliance with the types of compliancerequirements referred to above that could have a direct and material effect on a major federal program
occurred. An audit includes examining, on a test basis, evidence about the University’s compliance withthose requirements and performing such other procedures as we considered necessary in the circumstances.
We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal
program. However, our audit does not provide a legal determination of the University’s compliance.
Opinion on Each Major Federal Program
In our opinion, the University complied, in all material respects, with the types of compliance requirements
referred to above that could have a direct and material effect on each of its major federal programs for theyear ended June 30, 2014.

10

Report on Internal Control Over ComplianceManagement of the University is responsible for establishing and maintaining effective internal control overcompliance with the types of compliance requirements referred to above. In planning and performing our
audit of compliance, we considered the University’s internal control over compliance with the types ofrequirements that could have a direct and material effect on each major federal program to determine theauditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion oncompliance for each major federal program and to test and report on internal control over compliance inaccordance with OMB Circular A-133, but not for the purpose of expressing an opinion on the effectivenessof internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the
University’s internal control over compliance.
A deficiency in internal control over compliance exists when the design or operation of a control overcompliance does not allow management or employees, in the normal course of performing their assigned
functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal
program on a timely basis. A material weakness in internal control over compliance is a deficiency, or
combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility
that material noncompliance with a type of compliance requirement of a federal program will not be
prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control overcompliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type ofcompliance requirement of a federal program that is less severe than a material weakness in internal control
over compliance, yet important enough to merit attention by those charged with governance.
Our consideration of internal control over compliance was for the limited purpose described in the firstparagraph of this section and was not designed to identify all deficiencies in internal control over compliancethat might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal
control over compliance that we consider to be material weaknesses. However material weaknesses may
exist that have not been identified.
The purpose of this report on internal control over compliance is solely to describe the scope of our testing ofinternal control over compliance and the results of that testing based on the requirements of OMB Circular A133. Accordingly, this report is not suitable for any other purpose.
Report on Schedule of Expenditures of Federal Awards Required by OMB Circular A-133
We have audited the financial statements of the business-type activities and the aggregate discretely
presented component units of the University as of and for the year ended June 30, 2014, and the related
notes to the financial statements, which collectively comprise the University’s basic financial statements. We
issued our report thereon dated January 21, 2015, which contained unmodified opinions on those financial
statements. Our report included a reference to other auditors. Our audit was conducted for the purpose offorming opinions on the financial statements that collectively comprise the basic financial statements. We
have not performed any procedures with respect to the audited financial statements subsequent toJanuary 21, 2015.The accompanying schedule of expenditures of federal awards is presented for purposesof additional analysis as required by OMB Circular A-133 and is not a required part of the basic financial
statements. Such information is the responsibility of management and was derived from and relates directly
to the underlying accounting and other records used to prepare the basic financial statements. The
information has been subjected to the auditing procedures applied in the audit of the basic financial
statements and certain other additional procedures, including comparing and reconciling such information
directly to the underlying accounting and other records used to prepare the basic financial statements or to
the basic financial statements themselves, and other additional procedures in accordance with auditing
standards generally accepted in the United States of America. In our opinion, the schedule of expendituresof federal awards is fairly stated in all material respects in relation to the basic financial statements taken as awhole.

Schaumburg, Illinois
March 11, 2015, except for the Schedule of Expendituresof Federal Awards, as to which the date is January 21, 201511

State of Illinois
Northern Illinois University
Schedule of Findings and Questioned Costs
Summary of Auditors’ Results
For the Year Ended June 30, 2014

Financial Statements
Type of auditors’ report issued:

Unmodified

Internal control over financial reporting:••Material weakness(es) identified?
Significant deficiencies identified that are notconsidered to be material weakness(es)?

X

Noncompliance material to financial statements noted?

Yes

No

Yes

X

None reported

Yes

X

No

Yes

X

No

Yes

X

None reported

X

No

Federal Awards
Internal control over major programs:••

Material weakness(es) identified?
Significant deficiencies identified that are notconsidered to be material weakness(es)?

Type of auditors’ report issued on compliancefor major programs:

Unmodified

Any audit findings disclosed that are required
to be reported in accordance with Section
510(a) of Circular A-133?

Yes

Identification of major programs:
Name of Federal Program or Cluster

CFDA Number

Student Financial Assistance Cluster

84.00784.03384.03884.06384.18584.26884.379Broadband Technology Opportunities Program ARRA

ARRA 11.557

TRIO Cluster

84.04284.047

Research and Development Cluster

Multiple

Dollar threshold used to distinguish between
Type A and Type B programs:$763,329

Auditee qualified as low-risk auditee?

X

12

Yes

No

State of Illinois
Northern Illinois University
Schedule of Findings and Questioned Costs
Current Findings – Government Auditing Standards
For the Year Ended June 30, 2014
Finding 2014-001: Financial Reporting Process
Northern Illinois University’s (University) internal controls over financial reporting are not sufficient to prevent
misstatements.
During our review of the draft financial statements provided by the University, several errors were identified.
Some of the more significant items were as follows:•

The University recorded a year-end interest accrual entry for the Series 2010B Student Housing
Revenue Bonds, the Northern View Capital Lease, and the New Residence Hall Capital Lease twice.
This improperly increased interest expense by $2,203,000 and Build America Bond subsidy revenue by$870,000.

•The University classified a $1,141,000 premium on the 2014 Certificates of Participation issuance asunearned revenue rather than as part of certificate of participation debt as required by generally accepted
accounting principles (GAAP).

•The University classified $6,910,000 of escrow funds for the phase 11 performance contract asconstruction in progress, rather than as long-term restricted cash as required by GAAP.

•The University classified $4,000,000 of investments held for over a year in its 2010B bond pool as current
cash equivalents instead of long-term restricted investments as required by GAAP.

•

During the fiscal year 2013 closing process, the University expensed $4,231,000 of construction inprogress rather than including it as part of capital assets in accordance with GAAP. To correct the
impact this had on net position, during fiscal year 2014 the amount was added to capital assets andexpenses were reduced by a matching amount.

•

As part of its closing process, the University removed all billed fall 2014 tuition and fee revenue fromunearned revenue and accounts receivable. This revenue was unearned as of June 30, 2014 and as ofthat date the University had no legal claim to receive any payments. However, $1,140,000 of the billedcharges had been prepaid by students and should have remained on the University’s Statement of Net
Position under GAAP.

•The University did not properly eliminate a transfer of resources between University departments. Thistransfer increased the amount of revenue and expenses reported by the University by $1,400,000.

•

The University included a capital lease in the operating lease footnote which increased the amount of
future lease payments disclosed by $490,000.

•

The University did not include the employer portion of Medicare taxes in its accrual calculation forcompensated absences in accordance with GAAP. This understated the balance of compensatedabsences by $259,000.

•

The University did not accrue for $93,000 of incurred but unpaid interest expense on the 2014
Certificates of Participation in accordance with GAAP. This caused interest expense and accrued
payables to be understated by $93,300.

13

State of Illinois
Northern Illinois University
Schedule of Findings and Questioned Costs
Current Findings – Government Auditing Standards
For the Year Ended June 30, 2014
Finding 2014-001: Financial Reporting Process (Continued)
Financial Accounting Standards Statement No. 159, The Fair Value Option for Financial Assets and Financial
Liabilities, states that “the discount or premium should be reported in the balance sheet as a direct deduction
from or addition to the face amount of the note […] the face amount should also be disclosed in the financial
statements or in the notes to the statements.”
Governmental Accounting Standards Board Statement No. 62, Codification of Accounting and Financial
Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements, states that“cash and claims to cash that are restricted as to withdrawal or use for other than current operations, that aredesignated for disbursement in the acquisition or construction of noncurrent assets, or that are segregated forthe liquidation of long-term” are excluded from classification as current assets.
Governmental Accounting Standards Board Statement No. 9, Reporting Cash Flows of Proprietary andNonexpendable Trust Funds and Governmental Entities that Use Proprietary Fund Accounting, states that
“Cash equivalents are defined as short-term, highly liquid investments.” The investments must have original
maturities of less than 3 months or purchased with 3 months or less until maturity.
Governmental Accounting Standards Board Statement No. 34, Basic Financial Statements - andManagement's Discussion and Analysis - for State and Local Governments, as amended by Governmental
Accounting Standards Board Statement No. 37, Basic Financial Statements - and Management's
Discussion and Analysis - for State and Local Governments: Omnibus - an Amendment of GASBStatements No. 21 and No. 34, states that, “capital assets should be reported at historical cost. The costof a capital asset should include ancillary charges necessary to place the asset into its intended locationand condition for use. Ancillary charges include costs that are directly attributable to asset acquisition such as freight and transportation charges, site preparation costs, and professional fees.”
National Council on Governmental Accounting Statement No. 1, Governmental Accounting and Financial
Reporting Principles, states that “revenues may be collected in advance of the fiscal year to which they
apply. Such prepayments should be recorded as unearned revenue and recognized as revenue of theperiod to which they apply.”
Governmental Accounting Standards Board Statement No. 16, Accounting for Compensated Absences,
requires that “An additional amount should be accrued as a liability for salary-related payments associatedwith the payment of compensated absences, using the rates in effect at the balance sheet date. The
salary-related payments subject to this accrual are those items for which an employer is liable to make apayment directly and incrementally associated with payments made for compensated absences ontermination. Such salary-related payments include the employer's share of social security and Medicare
taxes.”
Further, the Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires all State agencies toestablish and maintain a system, or systems, of internal fiscal and administrative controls, which shall provide
assurance that revenues, expenditures, and transfers of assets, resources, or funds applicable to operations
are properly recorded and accounted for to permit the preparation of accounts and reliable financial andstatistical reports and to maintain accountability over the State’s resources.

14

State of Illinois
Northern Illinois University
Schedule of Findings and Questioned Costs
Current Findings – Government Auditing Standards
For the Year Ended June 30, 2014
Finding 2014-001

Financial Reporting Process (Continued)

According to University management, the financial reporting errors are due to employee turnover of key
personnel who prepared the draft financial statements in prior years and did not leave documentation of the
preparation process.
Submitting incomplete and inaccurate draft financial statements delays completion of the audit process anddelays the timely release of the University’s financial reports to users. Also insufficient and/or ineffective
controls over financial reporting could lead to significant reporting inaccuracies in the financial statements.
(Finding Code Nos. 2014-001, 2013-001, 12-001, 11-001)
Recommendation
We recommend the University improve controls over financial reporting to ensure accurate presentation anddisclosure of the University’s annual financial statements.
University Response
The University concurs with the auditor’s comments and the following actions are in the process of being
undertaken to improve controls over the financial reporting process.
The Controller’s Office will document the policies and procedures for the year-end close process andfinancial reporting by April 30, 2015. These policies and procedures will be consolidated into one manualthat will be available to the Controller’s Office staff both in hard copy and on the Controller’s Office
network shared drive. Revisions to the manual will be made as needed to ensure the manual is current at
all times. The Controller’s Office staff will undergo refresher training and review of new accounting
guidance prior to the beginning of the year-end audit processes each year.
Roles and responsibilities of individual members of the Controller’s Office staff will be documented toensure completeness of the year-end financial reporting process and eliminate duplication of effort. The
year-end checklist will be expanded to include additional procedures, source of information and listing of
the responsible staff member.
A year-end close calendar will be created and posted on the Controller’s Office website andcommunicated across University Departments.
After each audit cycle is complete, there will be an audit debriefing to assess which processes and/or
procedures need to be changed in order to improve internal controls over the financial reporting process
in preparation for the next cycle.

15

State of Illinois
Northern Illinois University
Schedule of Findings and Questioned Costs
Current Findings – State Compliance
For the Year Ended June 30, 2014
Finding 2014-002: Failure to Comply with the Fiscal Control and Internal Auditing Act
Northern Illinois University (University) did not comply with the internal control evaluation guidelines
established by the Illinois Comptroller.
To evaluate its compliance with the Fiscal Control and Internal Auditing Act (Act), the University sends out
evaluation forms to vice presidents of key departments for completion. These forms contain complianceattributes and the vice presidents are to indicate if their department is in compliance with the attribute, partial
compliance, or complete non-compliance. If a department is not in compliance or is only in partial
compliance, the form is to be returned with an explanation of the compliance issue and the corrective action
being taken. These forms are returned to a reviewer who determines the University’s overall compliance with
the Act based on the responses.
During our testing of this process, the following was noted:• Three of the ten (30%) evaluation forms sent to the vice presidents were not returned.
• One of the returned evaluation forms indicated that the department was only in partial compliancewith 18 of the 25 (72%) attributes and no explanation was provided for the corrective action being
taken.
• One of the returned evaluation forms indicated that the department was only in partial compliancewith 1 of the 25 (4%) attributes and no explanation was provided for the cause of the non-complianceor the corrective action being taken.
There was no documentation to support whether the reviewer performed follow-up procedures to determine
how the University’s overall compliance with the Act was impacted by the departments that indicated they
were in partial compliance or by the departments that did not return the evaluation forms.
The Fiscal Control and Internal Auditing Act (Act) (30 ILCS 10/3003) requires that the chief executive
officers of every State agency submit an annual certification that the agency is in full compliance with the
Act or, if the agency is not in full compliance with the Act, a report detailing the material weaknesses in
the agency’s internal control, an action plan to correct the deficiencies, or the reasons why the deficiency
cannot be corrected. The Act further states that the certification prepared by the chief executive officer is
to be based on evaluations conducted in accordance with guidelines established by the IL Comptroller in
consultation with the Director of Central Management Services. These guidelines are published in section
2 of the Comptrollers’ Statewide Accounting Management System Procedures Manual (SAMS Manual).
Procedure 02.50.30 in the SAMS Manual specifies that the results of the evaluations should be clearly
documented by the reviewer.
University officials stated that due to staff turnover within the department responsible for reviewing the
documentation, it could not be determined whether any follow-up procedures were performed.
Without clear documentation of the follow-up procedures performed by the reviewer, the University lacks
support for its determination that it was in compliance with the Act. (Finding Code No. 2014-002)

16

State of Illinois
Northern Illinois University
Schedule of Findings and Questioned Costs
Current Findings – State Compliance
For the Year Ended June 30, 2014
Finding 2014-002: Failure to Comply with the Fiscal Control and Internal Auditing Act (Continued)
Recommendation
We recommend the University revise its control procedures over the review of the individual departments’certifications so that all certifications are completed and all indications of non-compliance are fully
assessed and documented prior to the University’s annual certification as a whole to the Office of the
Auditor General.
University Response
The University concurs with the auditor’s comments. The University will review its control procedures over thecertification process and modify as necessary to ensure that all certifications are completed in sufficient timeto allow an evaluation and assessment of the University’s overall compliance with the FCIAA. In the event all
certifications are not received, follow-up procedures will be implemented to facilitate compliance with the Act.

17

State of Illinois
Northern Illinois University
Schedule of Findings and Questioned Costs
Current Findings – State Compliance
For the Year Ended June 30, 2014
Finding 2014-003: Failure to Submit Proper Time Reporting
Northern Illinois University (University) did not require all employees to submit time sheets as required by theState Officials and Employees Ethics Act.
We noted that the University had not fully implemented the requirement to collect data from all employees
to be in compliance with the Act. For hourly employees tested (12), a timesheet broken down to thenearest quarter hour was submitted. However, for non-hourly employees tested (13), no time sheets weremaintained.
The State Officials and Employees Ethics Act (Act) (5 ILCS 430) requires the University to adopt
personnel policies consistent with the Act. The Act (5 ILCS 430/5-5(c)) further states, “The policies shallrequire State employees to periodically submit time sheets documenting the time spent each day on
official State business to the nearest quarter hour.”
The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the University to establish andmaintain a system, or systems, of internal fiscal and administrative controls, which shall provide
assurance that resources are utilized efficiently, effectively, and in compliance with applicable law;obligations and costs are in compliance with applicable law; funds, property, and other assets andresources are safeguarded against waste, loss, unauthorized use, and misappropriation; revenues,
expenditures, and transfers of assets, resources, or funds applicable to operations are properly recorded
and accounted for to permit the preparation of accounts and reliable financial and statistical reports and tomaintain accountability over the State's resources; and funds held outside the State Treasury are
managed, used, and obtained in strict accordance with the terms of their enabling authorities and that no
unauthorized funds exist.
University officials stated that there is a process in place to track time reporting, but they haveencountered difficulty implementing the program to track time reporting for faculty members.
By not requiring appropriate time sheets from all of its employees, the University lacks complete
documentation of the time spent by faculty on official state business as contemplated by the Act. (Finding
Code Nos. 2014-003, 2013-004, 12-6, 11-3, 10-1, 09-4, 08-4, 07-7, 06-4, 05-6)
Recommendation
We recommend the University continue its efforts to develop and implement a program to require all
employees to submit time sheets in accordance with the Act.
University Response
The University concurs with the auditor’s comments. The University acknowledges the requirements of the
Act and will continue to work towards a feasible solution that ensure compliance of the remaining faculty
employee group with the requirements of this Act.

18

State of Illinois
Northern Illinois University
Schedule of Findings and Questioned Costs
Current Findings – State Compliance
For the Year Ended June 30, 2014
Finding 2014-004: Failure to Comply with the Illinois Pension CodeNorthern Illinois University (University) did not comply with the requirements of the Illinois Pension Code
(Code) on the employment and re-employment of State University Retirement System (System)
annuitants.
We tested 3 of the 13 formerly retired individuals rehired during fiscal year 2014. We noted that for 2 ofthe 3 (66%) formerly retired individuals tested, the University failed to notify the System within 60 days ofthe employees being rehired. The delay in notification ranged from 36 to 72 days from the required dateof notification.
The Illinois Pension Code (40 ILCS 5/15-139.5(a)) states that “An employer who employs or re-employs aperson receiving a retirement annuity from the System in an academic year beginning on or after August
1, 2013 must notify the System of that employment within 60 days after employing the annuitant. The
notice must include a summary of the contract of employment or specify the rate of compensation and theanticipated length of employment of that annuitant. The notice must specify whether the annuitant will becompensated from federal, corporate, foundation, or trust funds or grants of State funds that identify theprincipal investigator by name. The notice must include the employer's determination of whether or not
the annuitant is an "affected annuitant."”
Per University officials in some cases, formerly retired individuals were allowed by the department tobegin working prior to completing the HR paperwork. The HR paperwork triggers the System notification
process.
Failure to timely notify the System of the employment or re-employment of a person receiving a retirement
annuity results in noncompliance with the Illinois Pension Code and may inhibit the ability of the System
to properly monitor and evaluate retirement payments of its annuitants. (Finding Code No. 2014-004)
Recommendation
We recommend the University notify the System of the employment or re-employment of a person
receiving a retirement annuity from the System in compliance with the Illinois Pension Code.
University Response
The University concurs with the auditor’s comments. The University will send a reminder on a routine basis
to University Departments of the policy concerning the re-employment of former employees receiving aretirement annuity to ensure employees are not allowed to work without completing the required Human
Resources paperwork. The University will notify the System of the employment or re-employment of aperson receiving a retirement annuity from the System in compliance with the Illinois Pension Code.

19

State of Illinois
Northern Illinois University
Schedule of Findings and Questioned Costs
Current Findings – State Compliance
For the Year Ended June 30, 2014
Finding 2014-005: Incomplete TA-2 Forms
Northern Illinois University (University) submitted incomplete TA-2 forms to the Legislative Audit
Commission (Commission). The University also improperly reimbursed an employee for travel to andfrom headquarters.
TA-2 forms are filed semi-annually with the Commission to report when the official headquarters of an
employee differs from the location the employee performs most of his/her official duties and the reason
for the difference. Northern Illinois University has each of its departments complete a TA-2 form listing
the employees within the department meeting this criterion for filing with the Commission. Out of the 25
TA-2 forms tested, we noted that 2 forms (8%) for the same employee did not specify the reason theemployee’s official headquarters differed from where the employee performed the majority of their official
duties and also did not include the last four digits of the employee’s social security number.
During our testing of travel expenditures we noted that $31,945 of the $46,501 tested (69%) were
reimbursements to the above mentioned employee for travel between the employee’s home and theofficial headquarters listed on the TA-2 forms. Travel expenses between an employee’s official
headquarters and home are not reimbursable.
The State Finance Act (Act) (30 ILCS 105/12-3) states, each State agency, as defined by Section 1-7 ofthe Illinois State Auditing Act, shall file reports of all of its officers and employees for whom official
headquarters have been designated at any location other than that at which their official duties requirethem to spend the largest part of their working time. The report shall list, for each such officer or
employee, the place designated as his or her official headquarters and the reason for that designation.
Agencies with no officers or employees in this status shall file negative reports.
Higher Education Travel Control Board (80 Illinois Administrative Code, Section 2900.60: Allowable
Transportation Expenses) states that as a condition of employment, employees expect to incur
commuting expenses between their residence and headquarters. These expenses are not reimbursable.
Meals, lodging and per diem are not reimbursable at headquarters or at residence.
University officials stated that the employee in question was a temporary employee whose official
headquarters should have been listed as Lopez, WA rather than the University’s DeKalb Campus. A new
TA-2 reflecting the correct headquarters has been completed for this employee to indicate the proper
headquarters.
Not including all required information on the TA-2 forms results in noncompliance with the Act while
submitting inaccurate official headquarter locations results in the University reimbursing expenses thatare considered unreimbursable. (Finding Code No. 2014-005)

20

State of Illinois
Northern Illinois University
Schedule of Findings and Questioned Costs
Current Findings – State Compliance
For the Year Ended June 30, 2014
Finding 2014-005: Incomplete TA-2 Forms (Continued)
Recommendation
We recommend the University implement procedures so that all required fields of the TA-2 forms areaccurately completed prior to filing the forms with the Legislative Audit Commission. We further
recommend the University recoup unreimbursable travel expenses from the employee.
University Response
The University concurs with the auditor’s comments. The University will review its procedures andcommunication process to ensure TA-2 forms are completed accurately in compliance with the State
Finance Act. Further, the University will review the circumstances surrounding the employee and evaluate
the necessity of recouping any unreimbursable travel expenses that have been paid to the employee.

21

State of Illinois
Northern Illinois University
Schedule of Findings and Questioned Costs
Current Findings – State Compliance
For the Year Ended June 30, 2014
Finding 2014-006: Incomplete Documentation in Contracts
Northern Illinois University has not established adequate internal controls over contracts to ensure thatthey are approved prior to performance and contain all the necessary certifications.
During our review of 66 contracts executed during the year ending June 30, 2014 totaling $71,566,183,
we noted the following:• 15 of the contracts (23%) were not approved prior to performance• 3 of the contracts (5%) were missing one or more of the following certificationso The Access to & Right to Audit Records certificationo The Prevailing Wage Act certificationo The Domestic Products certification
The Illinois Procurement Code (30 ILCS 500 et seq.) and Statewide Accounting Management System(Procedure 15.20.20 and 15.10.40) requires contracts and leases to contain certain signatures, clauses,
and certifications.
Northern Illinois University Business Procedure Manual (Procedure No. 4-13) states all contracts must be
signed prior to any performance.
Northern Illinois University Business Procedure Manual (Procedure No. 9-12) states all contracts must be
fully executed prior to performance. No work on any contract may begin until all authorized parties to thecontract have signed a formal written document.
The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the University to establish andmaintain a system, or systems, of internal fiscal and administrative controls, which shall provide
assurance that resources are utilized efficiently, effectively, and in compliance with applicable law;obligations and costs are in compliance with applicable law; funds, property, and other assets andresources are safeguarded against waste, loss, unauthorized use, and misappropriation; revenues,
expenditures, and transfers of assets, resources, or funds applicable to operations are properly recorded
and accounted for to permit the preparation of accounts and reliable financial and statistical reports and tomaintain accountability over the State's resources; and funds held outside the State Treasury are
managed, used, and obtained in strict accordance with the terms of their enabling authorities and that no
unauthorized funds exist.
University officials stated that several University departments allowed vendors to begin work before
having a valid complete executed contract between the University and the vendor.
Failure to fully execute a contract prior to the commencement of services leaves the University vulnerable
to unnecessary liabilities and potential legal problems. Failure to include all required certifications may
result in goods or services received failing to comply with State statutes and regulations. (Finding CodeNos. 2014-006, 2013-007, 12-7)

22

State of Illinois
Northern Illinois University
Schedule of Findings and Questioned Costs
Current Findings – State Compliance
For the Year Ended June 30, 2014
Finding 2014-006: Incomplete Documentation in Contracts (Continued)
Recommendation
We recommend the University implement appropriate procedures so that contracts are properly approved
prior to performance and include all required certifications.
University Response
The University concurs with the auditor’s comments. The University is developing methods of contract
review and signatory approval that will address the timeliness of approvals. These improvements areplanned for implementation by first quarter of FY2016.
The University’s Procurement Services department is diligent about collecting certifications. The threecontracts with missing certifications were an anomaly. This will be addressed through an internal audit of
our contract review process, which is already underway.

23

State of Illinois
Northern Illinois University
Schedule of Findings and Questioned Costs
Current Findings – State Compliance
For the Year Ended June 30, 2014
Finding 2014-007: Improper Voucher Processing
Northern Illinois University (University) did not process several expenditures accurately and did not pay
certain expenditures in a timely manner.
We tested 223 expenditures for purposes of State Compliance from Contractual Services,Travel, Printing, Commodities, Equipment, Electronic Data Processing, Telecommunications, andOperation of Automotive Equipment and noted the following:
•
•
•
•
•
•
•
•
•

Three expenditures (1%) were recorded in the wrong account.
Four expenditures (2%) included charges for goods or services that were recorded in the wrong
fiscal year. The four charges amounted to $39,714.
Three expenditures (1%) exceeded the approved expenditure amount due to shipping and freightcharges. The total amount the expenditures exceeded the approved amount summed to $158.
Two expenditures (1%) were for goods or services purchased before authorization for thepurchase was given.
Nine expenditures (4%) were not approved for payment within 30 days. These expenditures
were approved for payment between 33 and 124 days (3 to 94 days late).
Two expenditures (1%), reimbursements for employee lodging, exceeded the allowablereimbursement threshold by $16 and $201.
Two expenditures (1%), totaling $120, were for an employee’s travel mileage on a personal trip
and were unreimbursable.
Two expenditures (1%), for employee reimbursements, were not fully supported by receipts. The
amount unsupported summed to $937.
One expenditure (1%) of $120 was a donation to offset the University’s carbon footprint which is
not an expenditure necessary for the University’s operations.

The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the University to establish andmaintain a system, or systems, of internal fiscal and administrative controls, which shall provide
assurance that: (1) resources are utilized efficiently, effectively, and in compliance with applicable law; (2)obligations and costs are in compliance with applicable law; (3) funds, property, and other assets andresources are safeguarded against waste, loss, unauthorized use, and misappropriation; (4) revenues,
expenditures, and transfers of assets, resources, or funds applicable to operations are properly recorded
and accounted for to permit the preparation of accounts and reliable financial and statistical reports and tomaintain accountability over the State’s resources; and (5) funds held outside the State Treasury are
managed, used, and obtained in strict accordance with the terms of their enabling authorities and that no
unauthorized funds exist.
The State Prompt Payment Act (30 ILCS 540/3-2(1.1)) requires State agencies to review in a timely
manner each bill or invoice after its receipt.
Higher Education Travel Control Board (80 Illinois Administrative Code, Section 2900.90: Receipts
Required) states receipts are required for any transportation, lodging or miscellaneous expense that
individually exceeds $10.
Higher Education Travel Control Board (80 Illinois Administrative Code, Section 2900.70: Lodging) states
the traveler shall require confirmation that "State rates" offered by hotels/motels are within the maximum
allowed. If an exception is not granted by the Board, the employee shall absorb the excess cost.

24State of Illinois
Northern Illinois University
Schedule of Findings and Questioned Costs
Current Findings – State Compliance
For the Year Ended June 30, 2014
Finding 2014-007: Improper Voucher Processing (Continued)
University officials stated that several invoices were not approved by the required 30 days by theapproving department, several invoices were charged to the incorrect fiscal year due to the manner inwhich the vendor invoiced and several current University procedures were not followed by the approving
department.
Late approval of invoices, lack of required approvals, incorrect vouchers, and purchasing of services that
do not serve an operational need could result in a loss of State funds. Recording expenditures in theincorrect fiscal year results in inaccurate financial statements. (Finding Code No. 2014-007)
Recommendation
We recommend the University improve controls so that expenditures are approved timely and are posted
to the correct fiscal year and also so that vouchers are properly prepared and comply with State law. We
further recommend the University recoup unreimbursable employee travel mileage.
University Response
The University concurs with the auditor’s comments. The University’s Department of Accounts Payable
Services and Procurement Services have been and will continue to communicate with vendors on proper
submission of invoices. The Department will continue to work with campus departments and educate
departments on the requirement for timely authorization of invoices. Any reimbursement for personal
expenses will be recouped. Applicable policies and procedures will be reviewed and, if necessary, updated
no later than December 31, 2015.

25

State of Illinois
Northern Illinois University
Schedule of Findings and Questioned Costs
Current Findings – State Compliance
For the Year Ended June 30, 2014
Finding 2014-008: Failure to Comply with the University Faculty Research and Consulting Act
Faculty members of Northern Illinois University (University) performed outside consulting work without
prior approval from the University.
The University has established a reporting system to comply with the requirements of the University
Faculty Research and Consulting Act that requires faculty to annually request permission from the Officeof the Provost to engage in personal outside research or consulting. During our testing over this reporting
system, we noted that 79 requests were submitted for approval in fiscal year 2014. We selected 7 ofthese requests for testing and noted that 3 (43%) faculty members performed outside consulting work
prior to receiving approval from the Office of the Provost. The approvals were noted to be from 5 to 15
days subsequent to the date outside work began.
The University Faculty Research and Consulting Act (110 ILCS 100/1) states that no full time member ofthe faculty of any State-supported institution of higher learning may undertake, contract for or accept
anything of value in return for research or consulting services for any person other than that institution onwhose faculty he serves unless (a) he has the prior written approval of the President of that institution, ora designee of such President [the Office of the Provost], to perform the outside research or consulting
services, such request to contain an estimate of the amount of time which will be involved, and (b) hesubmits to the President of that institution or such designee, annually, a statement of the amount of actual
time he has spent on such outside research or consulting services.
University officials stated that, in all three instances cited by the auditors, the outside consulting work of
the faculty member was approved by the Department Chair prior to performance. The Department Chairis the one who assigns and approves faculty workload at the department level as the unit supervisor andthis includes the approval of outside consulting and/or research. The Department Chair serves as the
President’s designee for all workload related matters at the department level.
Failure to comply with this mandate may result in faculty providing services for others instead of
dedicating their time to their University duties for which they are employed. (Finding Code No. 2014-008)
Recommendation
We recommend that the University implement appropriate controls so faculty members do not begin
outside consulting work prior to approval by the President’s designee.
University Response
The University concurs with the auditor’s comments. The University will review the current process forapproving faculty outside consulting work and will implement appropriate controls to ensure that the work
is approved by the President or his designee prior to the work being started.

26

State of Illinois
Northern Illinois University
Schedule of Findings and Questioned Costs
Current Findings – State Compliance
For the Year Ended June 30, 2014
Finding 2014-009: Procurement Card Use
Northern Illinois University (University) has not established adequate internal controls over procurementcard transactions.
The University operates a procurement card program that allows individuals throughout the University tomake smaller purchases (defined as less than $5,000) on a credit card, which is directly paid by the
University on a monthly basis. The University’s policies require employees assigned a procurement card
to complete training on policies and procedures and to sign an agreement stipulating that they will use thecard in accordance with the University’s policies. The University’s procedures also require that allpurchases on the cards be reviewed by an assigned liaison and that receipts or other documentation of
the purchases on the card be given to the liaison for review and that these documents be maintained.
We tested the purchases made by 25 individuals during 4 months of the fiscal year (83 purchase logs
detailing 961 transactions totaling $275,343) and noted the following:• Nine transactions (1%) totaling $3,650 included the payment of sales tax which is aprohibited charge as the University is tax-exempt.
• Nine transactions (1%) did not have supporting receipts. Two of the transactions werereturn credits amounting to $77 while the remaining eight transactions were regularpurchases amounting to $728.
• Two transactions (.2%) totaling $2,349 were prohibited purchases per the University’s
procurement card policy. One transaction was for a personal expense while the otherwas the payment of fee.
• Two transactions (.2%) totaling $13,884 exceeded the individual transaction time limit for
approval. One transaction was for $7,645 while the other was $6,239.
• Eleven of the monthly procurement card purchase logs (13%) were approved by anindividual other than the listed authorized liaison.
The University had approximately 458 procurement cards active during the fiscal year and incurred$6,988,071 of expenditures during the year ended June 30, 2014.
Per section 2A Limitations of the University’s Procurement Card Policy and Procedure Manual (Manual) a
cardholder may not make personal purchases on the card regardless of whether they intend to reimburse
the University. Additionally, the cardholder is prohibited from making purchases that exceed the single
purchase limit of $5,000 or making monthly purchases in excess of $10,000.
Per section 2C Purchasing with the P-Card of the Manual, no sales tax is to be charged to the card. If avendor does charge sales tax, the cardholder is to seek a credit for the charge.
Per section 2M Transaction Log and Supporting Documentation of the Manual, original receipts forpurchases made with the card must be submitted monthly to the assigned liaison. Additionally, persection 2N Retention of Documentation of the Manual, the receipts documenting the transactions must be
retained for three years after the year of the transaction.
Per section 2G Prohibited Purchases of the Manual, fines, late fees, penalties, and personal items are notallowed to be charged to the card.

27

State of Illinois
Northern Illinois University
Schedule of Findings and Questioned Costs
Current Findings – State Compliance
For the Year Ended June 30, 2014
Finding 2014-009: Procurement Card Use (Continued)
Per Section 1 Issuance of Card of the Manual, a departmental procurement card liaison must be
determined and attend a training class. Additionally, the Manual also includes an application that must be
submitted by the liaison in addition to an agreement they must sign stating that they will enforce therequirements of the Manual.
The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the University to establish andmaintain a system or systems of internal fiscal and administrative controls, which shall provide assurance
that: (1) resources are utilized effectively, and in compliance with applicable law; (2) obligations and cost
are in compliance with applicable law; (3) funds, property, and other assets and resources are
safeguarded against waste, loss, unauthorized use, and misappropriation; (4) revenues, expenditures,and transfers of assets, resources, or funds applicable to operations are properly recorded and accounted
for to permit preparation of accounts and reliable financial and statistical reports and to maintainaccountability over the State's resources; and (5) funds held outside the State Treasury are managed,
used, and obtained in strict accordance with the terms of their enabling authorities and that no
unauthorized funds exist.
University officials stated that even though the University had appropriate policies in place that stipulates
P-Card holders are not to pay sales tax or request a refund if charged inappropriately, holders are
required to receive and maintain receipts, reports are to be reviewed and approved by the appointed
liaison, and certain charges are not allowed; there were several instances in which the University’s
policies were not followed by the P-Card holder and were not noted as an inconsistency by thereviewer/approver.
Paying for sales tax and prohibited charges is an unnecessary use of the University’s limited resources
while failing to enforce the requirement of receipts for all transactions could result in erroneous or
fraudulent transactions being recorded in the general ledger system. Additionally, allowing purchases to
exceed the approved purchasing thresholds could result in the University purchasing goods or services
that do not comply with State statutes and regulations. Finally, having individuals other than theauthorized liaison approve the monthly purchasing logs could result in inadequate reviews being
performed and inappropriate charges not being caught. (Finding Code No. 2014-009)
Recommendation
We recommend that the University review its current process for reviewing and approving procurementcard transactions and consider any changes necessary so that charges are made in accordance with the
University’s policies and procedures and so that individuals who do not comply with the policies andprocedures are held accountable. Further, the University should recoup all personal expenses charged tothe procurement card.
University Response
The University concurs with the auditor’s comments. The University is revising the entire procurement card
policy, procedures and processes to strengthen existing controls. A fundamental part of the revision isreassignment of procurement card administration from Procurement Services to Accounts Payable
Services, which was effective February 16, 2015. The balance of the revisions will be effective by end of
FY2015, or June 30, 2015.

28

State of Illinois
Northern Illinois University
Prior Findings Not Repeated
For the Year Ended June 30, 2014
A. Finding: Transparency Act Reporting
During the prior examination, it was noted that the University did not meet the Federal Funding
Accountability and Transparency Act (Transparency Act) reporting requirements for one Research andDevelopment Cluster program.
Disposition
In the current fiscal year, our sample testing did not indicate any issues with Transparency Act reporting.
(Finding Code No. 2013-002)
B. Finding: Annual Reporting
During the prior examination, it was noted that the University did not meet the annual reporting
requirements for one Research and Development Cluster program.
Disposition
In the current fiscal year, our testing did not appear to indicate any issues with performance reporting.
(Finding Code No. 2013-003)
C. Finding: Failure to Prepare High School Feedback System Reports
During the prior examination, it was noted that the University did not prepare High School Feedback
System reports for high schools within the State.
Disposition
In the current year, we noted that the requirement of the Act was repealed by Illinois Public Act 098-0742,
which was effective 7/16/2014. (Finding Code No. 2013-005)
D. Finding: Failure to Submit Accurate C-15 Reports
During the prior examination, it was noted that the University’s C-15 Property reports were inaccurate.
Disposition
In the current year, our testing did indicate issues with the C-15 reports, however, the University
submitted amended reports. (Finding Code No. 2013-006)
E. Finding: Revenue Recognition
During the prior examination, it was noted that the University overstated the amount of deferred revenue
in fiscal year 2012 which resulted in an overstatement of revenue in fiscal year 2013.
Disposition
During the current examination, our testing did indicate issues related to the improper removal ofunearned revenue, however, this issue has been included in the Financial Reporting Process Finding(Finding 2014-001). (Finding Code No. 2013-008)

29

State of Illinois
Northern Illinois University
Prior Findings Not Repeated
For the Year Ended June 30, 2014

F. Finding: Inadequate Firewall Controls
During the prior examination, it was noted that the University had not adequately deployed andmaintained a firewall network to protect the University network and computing resources.
Disposition
During the current examination, our testing results showed the University installed a firewall that covered
the entire campus; therefore, this finding is not repeated. (Finding Code No. 2013-009)

30

State of Illinois
Northern Illinois University
Schedule of Expenditures of Federal Awards
as of June 30, 2014

Federal Grantor/Pass-Through Grantor
Program/Grant Title

CFDA
NumberFederal Project orPass-ThroughNumber

84.00784.03384.063

P007A111243
P033A111243
P063P111370

84.379

P379T121370

84,25232,257,724-

47.04147.041

CBET-1150617
1342900

75,7025,000
80,702-47.04947.049

CHE-0906179
PHY-0935322

1
18,800-47.04947.04947.049

PHY-1068369
DMS-1208273
CHE-1300878

48,79437,64382,794-47.049DMR-1310199

7,384

-

47.049DMS-1322127

49,960-47.0495-25191 PO G03010

78,237-47.049

FP048009-C

8,473
332,086-

47.0501344476

26,39526,395-47.070

4352

7,603

-

47.0701319974

6,698
14,301-

FY 2014
Expenditures

To
Subrecipients

STUDENT FINANCIAL ASSISTANCE CLUSTERDEPARTMENT OF EDUCATION
Federal Supplemental Educational Opportunity Grants G7B70075
Federal Work-Study Program G7B70117/G7B70118
Federal Pell Grant Program G7B70021/G7B70076/G7B70007
Teacher Education Assistance for College and Higher Education Grants(TEACH) G7B70077
Total Student Financial Assistance Cluster$

1,002,322
895,120
30,276,030$-

RESEARCH AND DEVELOPMENT CLUSTERNATIONAL SCIENCE FOUNDATION
Engineering Grants:
CAREER: Advanced Photochemical Paradigms for Enhanced
Photovoltaics and Photocatalysis G1A62475
Reforming Power Semiconductor Education G1B66764

Mathematical and Physical Sciences:
Nano-Magnetic Nano & G1A62365
Detector Research for ILD G1A62372
Research in High Energy Physics: Theory and Phenomenology ofSupersymmetry G1A62461
Application of Statistics in Assessing Nanoreliability G1A62493
Synthetic Methodologies Utilizing Superelectrophiles G1A62523
Unconventional Electrodynamics in Unconventional Solids
G1A62530
Colloborative Research: ATD: Dynamical Sampling andResconstruction for Sensing Networks G1A62531
Passed-Through Columbia University:
US ATLAS Operations: Empowering us Universities
for Discoveries at the Energy Frontier G6A64044
Passed-Through University of Chicago
Development of Ultrafast Tracking Electronics for the
ATLAS Trigger G6A64070
Geosciences
Collaborative Research: RUI Tripical Holocene Climate Insights from
Andean Paloglacier Dynamics G1A62514
Computers and Information Science and Engineering
Passed-Through Technical Education Centers, Inc. (TERC)
FUN: A Finland US Network for Engagement and STEM
Learning in Games G6A64077
HCC: Small: Collaborative Research: Integrating Cognitive andComputational Models of Narrative G1A62525

31

State of Illinois
Northern Illinois University
Schedule of Expenditures of Federal Awards (Continued)
as of June 30, 2014

Federal Grantor/Pass-Through Grantor
Program/Grant Title

CFDA
NumberFederal Project orPass-ThroughNumber

47.074

MCB-0920617

26,559-47.074

MCB-0953323

97,520-47.074

DEB-097224

9,088

-

47.074

DEB-1342782

29,130-47.0740950550

12,354-47.074

DEB-1120761

43,423218,074-

47.075

BCS-0924009

1,189

-

47.075

SMA-1156789

89,276-47.075

BCS-1339616

6,370

5,086

47.075

None

31,733
128,568

7,645
12,73147.0761015932968-

47.0761136143

103,888-

47.0761140447

57,629-47.0761102925

68,295-47.076114050245,502-47.0761140375

60,09911,64047.07647.076

None
Fellowship

8,881
43,389-47.0761245070

6,281
394,932

11,640FY 2014
Expenditures

To
SubrecipientsRESEARCH AND DEVELOPMENT CLUSTER (CONTINUED)
NATIONAL SCIENCE FOUNDATION (CONTINUED)
Biological Sciences:
Subgenomic RNAs in Genetic Reco G1A62366
CAREER: Library Based Design of Linked Equilibria to Control Protein
Interactions G1A62395
Collaborative Research: LTREB: Climatic Change and Community
Organization Across three Tropic Levels: Long-Term
Research at a Sentinel Site in Semiarid
North-Central Chile G1A62396
Dimensions NASA: Collaborative Research: The Biogeography andDraught Tolerance in Grasses G1A62529
Passed-Through Washington University:
Evolutionary Diversification of Photosynthesis and the Anoxygenic
to Oxygenic Transition G6A64110
Collaborative Research: Ecological Diversification and molecular
Evolution of Grasses (Poaceae) G1A62459

Social, Behavioral, and Economic Sciences:
Effects of Simulated Climate Change on Soil Microbial Diversity and
Plant Microbe Association in Lake Superior Provincial Park,
Canada G1A62374
REU Site: Operation Etank: Moving Toward a Sustainable World
G1A62478
NGOs and Nation Building: Impact of NGOs on Haiti's InternallyDisplaced People (IDP) G1A62513
Collaborative Rsearch: Cultural Models of Nature Across Cultures:
Space, Causality, and Primary Food Producers G1A62528

Education and Human Resources:
Navigate, Balance and Retain: Developing Success in Mid-Career
for Female STEM Faculty G1A62428
IMUSLE-Incremental Mindset and Utility for Science Learning andEngagement G1A62460
Renewable Energy Technology Across the Engineering Technology
Curriculum G1A62480
Empowering Teachers to Enhance Adolescents' Motivation for
Science G1A62481
Internet Acessible Remote Laboratories with Collaborative Design
G1A62490
Collaborative Research: WILSIM2, The Next Generation Landform
Simulator G1A62492
Doctoral Dissertation Research: The Effects of Honeysuckle
Encroachment on White Oak Savannas in Relation to
Understory light, soil and Dispersal G1A62499
Fellowship for Christopher Budnick G1A62516
Passed-Through University of Missouri on behalf of Missouri
University of Science and Technology
Engineering Uncertainity Repository G6A64098

32

State of Illinois
Northern Illinois University
Schedule of Expenditures of Federal Awards (Continued)
as of June 30, 2014

Federal Grantor/Pass-Through Grantor
Program/Grant Title

CFDA
NumberFederal Project orPass-ThroughNumber

47.078ANT-1043690

28,493-47.078ANT-1043740

2,334

-

47.078

PLR-1262871

4,304
35,131-47.080

OCI-0904500

82,70982,709-FY 2014
Expenditures

To
SubrecipientsRESEARCH AND DEVELOPMENT CLUSTER (CONTINUED)
NATIONAL SCIENCE FOUNDATION (CONTINUED)
Polar Programs:
Southern Ocean Diatom Taphonomy & Paleoprodoctivity: A
Laboratory Study of Silica Degraduation andExport G1A62430
Fate of Drilling Fluids During the South McMurdo Sound Project of the
Antarctic Geological Drilling Program G1A62434
Collaborative Research: REU Site Svalbard REU: Holocene andModern Climate Change in the Norwegian High Artic
G1A62526

Office of Cyberinfrastructure:
Collaborative Research: Scalable Multiscale Models for the
Cerebrovasculature: Algorithms, Software and Petaflop
Simulations G1A62371

Trans-NSF Recovery Act Research Support:
Hi Energy Particle Colliders - ARRA G1A62354
Creating Minimal Video Games for Engineering Education Research
ARRA G1A62367
RAGES-Collaborative Research: Integrative Study of Marine Ice Sheet
Stability and Subglacial Life Habitats-Robotic Access toGrounding Zones - ARRA G1A62368
LISSARD-Collaborative Research: Integrative Study of Marine Ice
Sheet Stability and Subglacial Life Habitats-Lake & Ice
Stream Subglacial Access- ARRA G1A62369
Searches for New Phenomena with High Energy Particle Colliders
G1A62483

47.082

PHY-0855405

5,242

-

47.082

EEC-0935225

11,016-47.082

ANT-0839107

301,8495,960

47.082

ANT-0839059

83,678-47.082

PHY-1206092

219,071-

620,856

5,960

1,933,754

30,331

Total NSF Recovery Act Research Support
Total National Science Foundation
DEPARTMENT OF HEALTH AND HUMAN SERVICES
Human Genome Research:
Micro-Inversions and Improvement of Alignment Quality G1A62415

93.172

1R15HG005913-01

46,54546,545-

Research Related to Deafness and Communication Disorders:
Processing of Spoken Language in Young Children who use
Cochlear Implants G1A62450

93.173

1R15DC011605-01

111,552
111,552

40,23440,23433

Northern Illinois University
Schedule of Expenditures of Federal Awards (Continued)
as of June 30, 2014

Federal Grantor/Pass-Through Grantor
Program/Grant Title

CFDA
NumberFederal Project orPass-ThroughNumber

93.242

1 R15MH099521-01

108,823-

FY 2014
Expenditures

To
SubrecipientsRESEARCH AND DEVELOPMENT CLUSTER (CONTINUED)
DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED)
Mental Health Research Grants:
Biomarkers for Posttraumatic Stress in Women Following a Campus
Mass Shooting G1A62501
Automatic 3D Quantification of Synapase Distribution in Complex
Dendritic Arbor G1A62527
Passed-Through Illinois Institute of Technology:
Adherence and Empowerment Service Participation andMeaningful Outcomes G6A64036

93.242

1R15MH099569-01A1

139,769

36,75193.242

SA455-1114-6157

15,644
264,236

36,751

Cancer Cause and Prevention Research:
Lung Cancer Recurrence and Survival: Statistical Methods andModels for Ethnic and Gender Disparities, Epigenetics andrelated Issues G1A62442

93.393

1R15CA152896-01A1

18,00718,007

4,189
4,189

Cancer Treatment Research:
Targeting the tumor microenviornment in B-Cell malignancies
G1A62542

93.395

IR03CA175872-01A1

9,462
9,462

-

Cancer Biology Research:
Passed-Through University of Louisville Research Foundation, Inc.
Identification of Proteins for Mass Spectrometry Data: A
Statistical Approach G6A64088

93.396

1R15CA170091-01A1

22,762
22,762-

Trans-National Institute of Health-Recovery Act Research Support-ARRA
National Eye Institute
Quantization of Ocular Oxygen using a Modified Fluorotron- ARRA G1A62416
Passed-Through University of Minnesota Recovery Act Funding
An Innovative Hearing Loss Prevention Approach in Infant
Incubator ARRA G6A63957

93.701

1R15EY020995-01

90,215-93.701D000202601

90,215-

Cardiovascular Diseases ResearchMechanisms of Social Isolation and Environmental Enrichment in an
Animal Model G1A62491
Passed-Through Medical College of Wisconsin, Inc.
Biophysics of HDL Dysfunction G6A64074

93.837

1R15EY020995-01

106,779-

93.837

1R01HL112270-01A1

34,466-141,245-

151,646
151,646-

Allergy, Immunology and Transplantation Research:
Role of VeA-Dependent Genes and Proteins in Mycotoxin Production
and Development G1A62479

93.85534

2 R15AI081232-02

State of Illinois
Northern Illinois University
Schedule of Expenditures of Federal Awards (Continued)
as of June 30, 2014

Federal Grantor/Pass-Through Grantor
Program/Grant Title

CFDA
NumberFederal Project orPass-ThroughNumber

93.8592 R15 GM059740

24,215-93.859

1 R15 GM085736(114)
24,101-93.865NONE

80,951

52,86893.865

1R15HD069347-01A1

231,547-

FY 2014
Expenditures

To
SubrecipientsRESEARCH AND DEVELOPMENT CLUSTER (CONTINUED)
DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED)
Biomedical Research and Research Training:
Electron Transfer in Dynamic Protein Complexes G1A62347
Electrophiles in Synthetic Studies and Biologically Relevant
Processes G1A62348

Child Health and Human Development Extramural Research:
Maternal Self-Regulation and Parenting: Contributions to theEmergence of Infant Self-Regulation G1A62468
An Innovative Approach to Assessing Implicit Processes in PhysicalAbuse Risk G1A62474
Spontaneous Interfences Made from Child Behaviors by Low Risk
and High Risk Parent G1A62509
Passed-Through University of Minnesota
Chicago Longitudinal Survey G6A64087

93.865

1R03HD075978-01

65,011-93.865

CPS#0000641036

52,752
430,261

52,868

Vision Research:
Passed-Through OcuMetrics, Inc.
System for Ocular Oxygen Measurements G6A64073

93.867R44EY015944

27,12027,120-1,337,152

134,042

Total Department of Health and Human Services
DEPARTMENT OF EDUCATION
Career and Technical Education - Basic Grants to States:
Passed-Through Illinois State University
Determining Best Promotion Efforts for Illinois Family andConsumer Sciences G4A63058

Education Research, Development and Dissemination:
Passed-Through Learning Partnership:
An Examination of the Qualities of Interactive Science
Learning Environments that Promote Optimal
Motivation G6A64022
Passed-Through University of Kansas:
Development and Validation of Online Adaptive Reading
Motivation Measures G6A64017
Post-Doctoral Research Fellowship G1A62276
Passed-Through University of Illinois at Chicago:
Reading for Understanding Across Grades 6-12: Evidence-based Argumentation for Disciplinary learning
G4A63051
Passed-Through Education Testing Services (ETS):
Reading for Understanding G6A63997

Total Department of Education

35

84.04811575-03-510009347

(209)
(209)

-

84.305

LP201101

69,283-84.30584.305FY2011-103
R305B070349

50,33836,393-84.305

2010-01569-01-00

495,738

66,95484.305NIU-IES 305F

35,012686,764

66,954

686,555

66,954

State of Illinois
Northern Illinois University
Schedule of Expenditures of Federal Awards (Continued)
as of June 30, 2014

Federal Grantor/Pass-Through Grantor
Program/Grant Title

CFDA
NumberFederal Project orPass-ThroughNumber

10.00158-6435-9-386

1,272
1,272

-

10.20010.2002012-39575-20317
2012-39575-20317

104,389
83,339187,728-

10.5002011-48740-31167

34,058-10.500

S1217021,72455,782-

244,782--

FY 2014
Expenditures

To
SubrecipientsRESEARCH AND DEVELOPMENT CLUSTER (CONTINUED)
DEPARTMENT OF AGRICULTURE
Agricultural Research-Basic and Applied Research:
Identification of Regulatory Genes in A. Flavous and A. Nidulans thatare Involved in Mycotoxin Production, Morphogenesis, andVirulence G2A62358
Grants for Agricultural Research, Special Research Grants
Passed-Through Kansas State University:
Family Advocacy System of Records (FASOR) G6A64084
Family Advocacy System of Records (FASOR) G6A64109

Cooperative Extension Service:
Passed-Through Kansas State University:
KSU/Air force Family Advocacy Research Analysis andSupport Project FASOR G6A64037
KSU/Air force Family Advocacy Research Analysis andSupport Project FASOR G6A64038

Total Department of Agriculture
DEPARTMENT OF COMMERCE
National Oceanic & Atmospheric Administration
Sea Grant Support
Passed-Through Ohio State University Research Foundation
Delayed Neonatal Growth in the Lake Erie Watersnake
G6A6413011.417

NA10OAR4170074

715
715

National Institute of Standards and Technology
Measurement and Engineering Research and Standards Dev/Valof Physics Based AM Models for Process Control & Quality
Assurance G2A62519

11.60970NANB13H194

509,431509,431

196,666
196,666

Manufacturing Extension Partnership
Pass-Through Illiniois Manufacturing Extension Center
Training Module Dev to Exploit the Synergy
between Lean Manufacturing & Greeen Supply
Chain Practices G6A64119

11.611

None

8,617
8,617

-

518,763

196,666

Total Department of Commerce

36

State of Illinois
Northern Illinois University
Schedule of Expenditures of Federal Awards (Continued)
as of June 30, 2014

CFDA
NumberFederal Project orPass-ThroughNumber

12.000

W9098S-10-D-0057(3,572)-12.000W56HZV-09-0656

397,728

69,18012.000AFS-ALCS2010-7

121,261
515,417

29,004
98,184

Basic Scientific Research-Combating Weapons of Mass Destruction:
Experimental & Numerical Investigation of Compact Dielectric
Wakefield Accelerators G2A62397

12.351HDTRA-1-10-1-0051

111,758
111,758

17,57817,578Department of the Army
Military Medical Research and Development:
Particle Therapy Research and Treatment G2A62386,
G2A62435, G2A62436, G2A62437, G2A62438

12.420W81XWH-10-0170

878,842

257,522

Air Force Defense Research Sciences Program:
Passed Through Bridge 12 Technologies, Inc.
V-Band Microwave Power Module G6A64102

12.800FA8650-13-C-1604

17,666-12.901

H98230-12-1-0127--

12.901

H98230-12-1-0127

6,209
6,209

-

12.910W15QKN-12-1-0001

528,869

367,467

12.9105710003094

46,158-12.91011082715-S1

19,303594,330

367,467

2,124,222

740,751

Federal Grantor/Pass-Through Grantor
Program/Grant Title

FY 2014
Expenditures

To
SubrecipientsRESEARCH AND DEVELOPMENT CLUSTER (CONTINUED)
DEPARTMENT OF DEFENSE
Department of the Navy
Manufacturing & Engineering Advisory and Assistance Serv.
G2A62414
Passed-Through Rock Island Arsenal
Illinois Center for Defense Manufacturing (ICDM) G2A62378
US Army Research Institute (ARI) for the Behavioral and Social Sciences
Specification of Effective Monitoring Behaviors for Leadership
Competency Development and Adaptability G2A62503

National Security Agency
Mathematical Sciences Grants Program:
Assessing Nanosystem Reliability G2A62445
Integral Representations of p-groups and rationality
G2A62473
Advanced Research Projects Agency
Research and Technology Development:
DARPA-Rapid Manufacturing Processes, Process Controls, Process
Models and Simulations - Aerospace Micro-Mesocale
Manufacturing (AM3) Demonstration Facility
G2A62487
Passed Through Mass. Institute of Technology
Compact, Coherent X-ray Sources Based on Laser
Acceleration and Inverse Compoton Scattering
G6A64035
Passed Through Vanderbilt University
Field-Emission Cathodes and Channeling Radiation
G6A64043

Total Department of Defense

37

State of Illinois
Northern Illinois University
Schedule of Expenditures of Federal Awards (Continued)
as of June 30, 2014

CFDA
NumberFederal Project orPass-ThroughNumber

15.608F13AC00624

3,022

-

15.608F12AC01171

38,203
41,225-

Cooperative Endangered Species Conservation Fund:
Annual Census of Lake Erie Water Snakes G2A62293

15.615301817G072

1
1-

Great Lakes Restoration:
Assessing Management Needs to Enhance the recovery for the
Eastern Massasaugua G2A62466
Annual Lake Erie Watersnake Census (LEWS) G2A62495

15.66215.662

F11AC00726
F12AP00909

419
67,347
67,766-

Assistance to State Water Resources Research Institutes
Passed-Through University of Illinois
Hydro-meteorological responses to tropical system precipitation in
Illinois G4A63063

15.805

G11AP20077

3,038
3,038

-

U.S. Geological Survey_Research and Data Collection:
Seismic Monitoring of the Asian Carp Hydrogun Deployment in
Chicago Sanitary and Ship Canal and Calumet River
G2A62464

15.808G11AC20404

19,55919,559-National Cooperative Geologic Mapping Program:
Quarternary Geologic Mapping of the Creston Quadrangle
G2A62482

15.810C12AC20175

1,546
1,546

-

133,135-

Federal Grantor/Pass-Through Grantor
Program/Grant Title

FY 2014
Expenditures

To
SubrecipientsRESEARCH AND DEVELOPMENT CLUSTER (CONTINUED)
DEPARTMENT OF INTERIORFish and Wildlife Management Assistance:
Assessing Management Needs to Enhance the Recovery for the
Eastern Massasauga G2A62410/G2A62538
Continued Assessment of Management Needs to Enhance Recovery
for the Eastern Massasauga G2A62500

Total Department of Interior
NATIONAL AERONAUTICS AND SPACE ADMINISTRATION
Science:
Estimating Global Volume of Excavation by Fluvial Processes on
Mars: Inferring Volume of Water and its Implications
G2A62517
Passed-Through University of Nevada, Las Vegas
Exploration of Biological Dark Matter in Geothermal Springs
G6A64069

43.001

NNX13AK65G

43,035-43.00113-725F-03

59,922102,957-

102,957-

50,40025,200-75,600-Total National Aeronautics and Space Administration
NATIONAL ENDOWMENT FOR THE HUMANITIES
Promotion of the Humanities_Fellowships and Stipends
Returning Albert's De Picturea to its Original Intellectual Context
G2A62520
Islamic Literacy in Early America G2A62539

45.16045.160Total Department of National Endowment for the Humanities

38

FA-57502-13
FA-57571-14

State of Illinois
Northern Illinois University
Schedule of Expenditures of Federal Awards (Continued)
as of June 30, 2014

Federal Grantor/Pass-Through Grantor
Program/Grant Title

CFDA
NumberFederal Project orPass-ThroughNumber

81.04981.04981.049DE-FG02-03ER46097
DE-FG02-08ER41532
DE-FG02-06ER46334

98,120175,2782,618-

81.049DE-SC0005164

63,499-81.049DE-SC0008588

76,526-81.049503018-78053

51,380-467,421-

FY 2014
Expenditures

To
SubrecipientsRESEARCH AND DEVELOPMENT CLUSTER (CONTINUED)
DEPARTMENT OF ENERGY
Office of Science Financial Assistance Program:
Polarized X-Rays as a Probe of Spin Polarization G2A62156
Nonlinear Dynamics of High-Brightness Electron Beams G2A62296
Nanostructured Superconductors G2A62364
Design & Prototyping High Granularity Scintillator Calorimeter
G2A62429
Studies of Conventional & ERL-Based Recirculator Electron Coolingfor an Electron Ion G2A62502
Passed-Through Northeastern University
Computational Time-Resolved and Resonant X-ray
Scattering of Strongly Correlated Materials
G6A64068

ARGONNE NATIONAL LABORATORY:
Joint Appointment for Bela Erdelyi G2A62418
Integrated Laboratory/Industry Research Program ILIRP G2A62423
Joint Appt for Zhili Xiao G2A62424
Jt Appointment for Philippe Piot G2A62425
Day of Fast Imaging Cameras and the Associated Software for
XPCS Measurements G2A62405
Study of High Current Electron Beam Propagation through the
Argonne Wakefield Accelerator Facility G2A62432
Fabrication and Characterization of Superconducting andNanostructures G2A62439
Joint Appointment: David Murphy G2A62456
Material Development for Energy Efficiency and Renewable Energy
Applications G2A62462
Joint Appointment - Young Min Shin G2A62467
Synthesis and Characterizations of Fe-Based pnictide G2A62471
Development of Matlab Models of the Digital Power Converters
G2A62472
Passed-Through Los Alamos National Laboratory:
Beam Dynamics Studies for the Matter Radiation Interaction
at Extreme (MARIE) Project at Los Alamos G2A62477
Synchrotron X-ray Study of Advanced Materials for Li-air & Li-ion
Batteries G2A62488
Development of the MUZE Preliminary Design G2A62494
G-2 Tracking Detector G2A62496
Joint Appointment at Argonne National Laboratories - Andres Glatz
G2A62497
Year 3 - Geospatial Infrastructure Technical Support G2A62505
Research Scientist Support G2A62506
Development of Fast Imaging Cameras and the Associated Sofward
for XPCS Measurements G2A62507

39

81.00081.00081.00081.000

Joint Appt - Erdelyi
9J-30261-0018A
NONE
PO 589180 Rev 1 & 2

12,382
106,800
110,685
74,981-81.0009J-30261-001-4A(1,678)-81.0009J-30261-0019A--

81.00081.0009J-30261-0007A Rev 1
Murphy4,168
85,049-81.00081.00081.0009J-30261-0027A
PO 602342
9J-30261-0028A

9,639
56,40035,596-81.0009J-30261-0029-A--

81.000187801

12,722-81.00081.00081.0009J-30261-0032A
PO 608549
PO 609097

143,470
54,199-81.00081.00081.000Gatz
None
Yurkewicz

98,79347,50830,114-81.0009J-30261

9,846-

State of Illinois
Northern Illinois University
Schedule of Expenditures of Federal Awards (Continued)
as of June 30, 2014

CFDA
NumberFederal Project orPass-ThroughNumber

81.0009J-30261-0038A

660-

81.00081.00081.0009J-30261-0039A
3F-31421
9J-30261-0040A

27,946205,226
32,267-81.00081.0009J-30261-0042A
9J-30261-0042A

37,1372,111-

81.0009J-30261-0045A

14,412-81.0009J-30261-0044A

69,849-81.00081.00013-F-14
9J-30261-0047A

18,402
9,021-

81.0009J-30261-0048A

22,625-81.00081.00081.0009J-30261-0046A
9J-30261-0049A
FRA-2013-0006

14,262
16,641960
1,362,193-

Total Department of Energy

1,829,614-

Total Research and Development Cluster

8,986,534

1,168,744

Federal Grantor/Pass-Through Grantor
Program/Grant Title

FY 2014
Expenditures

To
SubrecipientsRESEARCH AND DEVELOPMENT CLUSTER (CONTINUED)
DEPARTMENT OF ENERGY (CONTINUED)
ARGONNE NATIONAL LABORATORY (CONTINUED):
Properties of Superconducting Nanopatterned Structures Near theSuperconductor Insulator Trans G2A62508
Device Parameter Extraction and Modeling G2A62510
System Software Integration and Development G2A62511
Confinement Effects in Nanostructured Superconductors G2A62512
Single Crystal Diffuse Xray & Neutron Scattering Experiments
G2A62515
Design of Application Specific Integrated Circuits G2A62518
Nanoscale Studies of Structure & Function of Oxide & Nitride Film
G2A62521
Upgrade the Thomas Jefferson National Accelerator Facility
G2A62522
Passed-Through FermiLab
Beam Emittance Measurements for Muon Collider R&D
G2A62534
Development of Fast Imaging Cameras and the Associated Sofward
for XPCS Measurements G2A62535
Tracklib Development & Storage Control System G2A62536
Phase 1 Upgrade of the Calorimeter-based Level 1 Triggering
System at Atlas G2A62537
Community Dashboard Development G2A62540
Investigation of Field-Emission Electron Source G2A62544

ECONOMIC DEVELOPMENT CLUSTERDEPARTMENT OF COMMERCE ECONOMIC DEVELOPMENT ADMINISTRATION
Economic Adjustment Assistance:
Economic Adjustment: The Rockford Area Aerospace Cluster Jobs
and Innovation Accelerator G2B66752
Passed-Through University of Wisconsin Whitewater
State of Ingenuity G6B63994

11.30706-79-05726

151,521

20,62311.307

PO UNAB4141/UNBB4063

62,469213,990

20,623

213,990

20,623

191
44,202(109)
44,284-44,284-

Total Economic Development Cluster
HIGHWAY PLANNING AND CONSTRUCTION CLUSTERDEPARTMENT OF TRANSPORTATION
Highway Planning and Construction:
Passed-Through Illinois Department of Transportation:
West Access Road G3B67292
IDOT Bicycle Maps Project G4B67427
Regional Land Use Inventory 2010 Update G6B70091

20.20520.20520.205

Total Highway Planning and Construction Cluster

40

FHWA
11T0011C-12-0059

State of Illinois
Northern Illinois University
Schedule of Expenditures of Federal Awards (Continued)
as of June 30, 2014

CFDA
NumberFederal Project orPass-ThroughNumber

DEPARTMENT OF EDUCATIONTRIO - Student Support Services G1B66736

84.042

P042A101432

296,161
296,161-

TRIO - Upward Bound G1B66684
TRIO - Upward Bound G1B66755

84.04784.047

P047A070966
P047A121484(541)
527,162526,621-822,782-

15,495
15,495-

15,495-Federal Grantor/Pass-Through Grantor
Program/Grant Title

FY 2014
Expenditures

To
Subrecipients

TRIO CLUSTER

Total Trio Cluster
CCDF CLUSTERDEPARTMENT OF HEALTH AND HUMAN SERVICES
Childcare and Development Block Grant:
Administration for Children and Families
Passed Through Illinois Department of Human Services:
FY 11 Child Care Assistance Program G4B67439

93.575

IDHS

Total CCDF Cluster

OTHER PROGRAMSNATIONAL SCIENCE FOUNDATION
Mathematical and Physical Sciences:
Passed-Through University of Notre Dame:
The Quarknet Project G6B70137

47.049

PHY-1219444

10,02810,028-

Geosciences:
Enhancing Diversity Track 2: Intensive Field Experience for Middle &HS Teachers Serving Large Hispanic Populations G1B66692

47.0500703541

66,55766,557-

Education and Human Resources:
PROMISE: Providing Resources and Opportunities to Maximize
Interest in STEM Education G1B66748

47.076

DUE-1068463

231,836
231,836-

308,421

-

2,000
2,000

-

Total National Science Foundation
UNITED STATES INSTITUTE OF PEACE
Public Education for Peacebuilding Awards Program
Women in International Relations Talk Series G6B70165
Total United States Institute of Peace

91.00441

None

State of Illinois
Northern Illinois University
Schedule of Expenditures of Federal Awards (Continued)
as of June 30, 2014

Federal Grantor/Pass-Through Grantor
Program/Grant Title

CFDA
NumberFederal Project orPass-ThroughNumber

FY 2014
Expenditures

To
SubrecipientsOTHER PROGRAMS (CONTINUED)

DEPARTMENT OF HEALTH AND HUMAN SERVICES ARRA
Health Information Technology Regional Extension Centers Program:
Office of National Coord for Health Information Technology
Illinois Health Information Technology Exchange Program
Collaborative ARRA G1B66725
93.718
Total Department of Health and Human Services ARRA
IL-HITREC Outreach and Recruiting Services(Capacity Study) G4B67486

93.718

90RC0023/01

1UR1SMO60319-01

94.00712 MKNWI001

Total Corporation for National and Community Service
DEPARTMENT OF EDUCATION
National Resource Centers Program for Foreign Language and Area Studies or
Foreign Language and International Studies Program and Foreign
Language and Area Studies Fellowship Program:
National Resource Center at Northern Illinois
University G1B66733
Foreign Language and Area Studies Fellowships
G1B66734

83
83
523,944

Total Department of Health and Human Services

CORPORATION FOR NATIONAL AND COMMUNITY SERVICE
Program Development and Innovation Grants
Passed-Through Illinois Campus Compact
Martin Luther King Week of Service G6B70177

523,861
523,861465,900
465,900

465,900

1,600

-

1,600

-

84.015

P015A100167

139,214-84.015

P015A100167

360,354499,568-

International Research and Studies:
Multimedia Online Learners Dictionary of Malay G1B66719

84.017

P017A090353

54,07954,079-Special Education_Grants to States
Passed-Through Southern Illinois University:
IDEA: State Personnel Development Grant-IL IHE
Partnership G4B67517

84.027763944

4,899
4,899

-

84.129H129P090006

95,152-84.129H129Q080006-10

33,24925,29384.129H129Q100002

92,505220,906

25,293

Rehabilitation Long-Term Training:
Preparation of Rehabilitation Teachers and Orientation & Mobility ofSpecialists to Serve Adults with Visual Disabilities
G1B66711
Certificate Program In Rehabilitation of Persons who are
Deaf-Blind G1B66728
Rehabilitation of Individuals Who are Deaf or Hrd of Hearing
G1B66738

42

State of Illinois
Northern Illinois University
Schedule of Expenditures of Federal Awards (Continued)
as of June 30, 2014

Federal Grantor/Pass-Through Grantor
Program/Grant Title

CFDA
NumberFederal Project orPass-ThroughNumber

84.235

H235K100016B

16,811
16,811-84.287

None

12,248-84.28784.287

None
None

15,2782,000
29,526-84.318

None

6,933
6,933

-

84.325

H325K090232

88,455-FY 2014
Expenditures

To
SubrecipientsOTHER PROGRAMS (CONTINUED)
DEPARTMENT OF EDUCATION (CONTINUED)
Rehabilitation Services Demonstration and Training Programs:
Training Personnel to Provide Rehabilitation and Orientation andMobility Services for Veterans who are Visually Impaired
G1B66735

Twenty-First Century Community Learning Centers:
Passed-Through Illinois State Board of Education:
21st Century Community Learning Center Grant-Herget
Middle School G6B69839
21st Century Community Learning Centers Grant Evaluation
Plan G6B69840
Title II Teacher Quality SEA-Contracts 41-BT17583

Educational Technology State Grants
Passed-Through Murphysboro School District #186
MyIIRC: Web-based Assessment Data G6B70050

Special Education Personnel Development to Improve Services andResults for Children With Disabilities:
Combined Priority for Personnel Development G1B66713
Program for Training of Teachers and Orientation and Mobility
Instructors G1B66760
Passed Through Salus University:
Fellowship Support for Sean Tikkun G6B70049

84.325

H325K130217

132,057-

84.325V

H325V090001/83401

27,189247,701-

English Language Acquisition State Grants:
Passed-Through Illinois State Board of Education:
Development of Reading ESL, Early Childhood, Math andScience: Project Dreams G1B66750

84.365

T365Z110199-12

400,521400,521-

Mathematics and Science Partnerships:
Passed-Through Illinois State Board of Education:
Integrating Math and Science with Content, Pedagogy,
and Technology G4B67479
Institute for Excellence in Mathematics Teaching and
Learning G4B67488
Integrating Math and Science with Content, Pedagogy, andTechnology G4B67490
Project ENGINE: Engineering the Next Gen Initiative forNorthern Illinois G4B67503
Project Engineer: Engineering the Next Gen Initiative forNorthern Illinois Engagement G4B67510

4384.3664936-41-16-019-5430-51

(48)

-

84.3664936-40-16-019-5430-51

98,099-84.3664936-41-16-019-5430-51

75,679-84.3664936-50-16-019-5430-51

103,030-

84.3664936-50-16-019-5430-51

96,047
372,807-

State of Illinois
Northern Illinois University
Schedule of Expenditures of Federal Awards (Continued)
as of June 30, 2014

Federal Grantor/Pass-Through Grantor
Program/Grant Title

CFDA
NumberFederal Project orPass-ThroughNumber

84.367

IBHE

39,929-84.367

IBHE

158,772

84,36384.367

IBHE

184,730
383,431

77,516
161,87984.372

None

64,00064,000-2,301,182

187,172

FY 2014
Expenditures

To
SubrecipientsOTHER PROGRAMS (CONTINUED)
DEPARTMENT OF EDUCATION (CONTINUED)
Improving Teacher Quality State Grants:
Passed-Through Illinois Board of Higher Education
NIU Higher Education Transitions Committee: Regional
College Readiness Partnership G3B67501
Promoting Achievement through Literacy Skills Across theHigh School Curriculum G4B67480
FY 13 Promoting Achievement through Literacy Skills
Across the High School Curriculum G4B67505
Statewide Longitudinal Data Systems
Passed-Through Illinois State Board of Education
Longitudinal Data System - ARRA 41-FN17260

Total Department of Education
DEPARTMENT OF LABOR
Employment Training Administration
WIA Pilots, Demonstrations, and Research Projects:
Passed-Through the State of Colorado Department of Laborand Employment:
Colorado E-Learning Knowledge Center G6B69827

17.261CMS# 1425

4,427
4,427

-

H-1B Job Training Grants:
Job Innovation Accelerator Challenge G2B66753

17.268

JA-22454-11-60-A-17

260,018
260,018

135,906
135,906

264,445

135,906

55,000-55,000-19,231-

19,231-

Total Department of Labor
DEPARTMENT OF AGRICULTURE
Child and Adult Care Food Program
Passed Through Illinois State Board of Education:Federal School Lunch Program 41-CP30140/41-MC24596

10.558None

Total Department of Agriculture
DEPARTMENT OF DEFENSE
Department of the Army
National Guard Economic Impact Study G2B66763

12.000Total Department of Defense

44

W91SMC-13-P-0186

State of Illinois
Northern Illinois University
Schedule of Expenditures of Federal Awards (Continued)
as of June 30, 2014

Federal Grantor/Pass-Through Grantor
Program/Grant Title

CFDA
NumberFederal Project orPass-ThroughNumber

11.555None

11.557UWW-EDA

10,090,168

9,833,857

11.557

None

140,833

140,833

11.557

None

11,542
10,242,543

9,974,690

11.611
11.611

None
None

2,127
(2,126)-

11.611

IMEC-FY13/FY14

710,489-

11.611

None

7,940

-

11.611

None

11,993-

730,423-

FY 2014
Expenditures

To
SubrecipientsOTHER PROGRAMS (CONTINUED)
DEPARTMENT OF COMMERCE
Public Safey Interoperable Communications Grant Program:
Passed-Through Illinois Terrorism Task Force
ITTF Replacement Base Narrowbanding Radio Illinois Broadband
Opportunity Partnership Northwest Region G3B67455
Broadband Technology Opportunities Program (BTOP)
Illinois Broadband Opportunity Partnership Northwest Region - ARRA
G2B66737
NW IL BTOP Cash Match from Varous Public and Private entitities
G6B70024
Passed-Through Connected Living, Inc.
Getting Illinois Low Income Senior/People with Disab.Online
Demonstration BTOP SBA Proj G6B70109

Manufacturing Extension Partnership:
Passed-Through the Illinois Manufacturing Extension Center
Bradley University:
Illinois Manufacturing Extension Center/Regional Host
Organization for
Illinois Manufacturing Center FY 11 G6B69880
Illinois Manufacturing Center FY 12 G6B70048
Illinois Manufacturing Extension Center FY 13
G6B70099/ FY 14 G6B70162
Building Environmental, Health, Safety andSustainability in Very Small Businesses
G6B70179
CBeLSS - Case-Based e-Learning for Six Sigma
G6B70181(5,440)10,967,526

Total Department of Commerce
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT OFFICE OF HOUSING
Federal Housing Commissioner
Community Development Block Grants/Entitlement Grants
Passed-Through City of DeKalb
FY12 CDBG G6B70066

14.218None

Total Department of Housing and Urban Development, Office of Housing
DEPARTMENT OF JUSTICE
Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault andStalking on Campus:
Northern Illinois University Coordinated Community Response ProjectG2B66739

16.525

Total Department of Justice45

2010-WA-AX-0008-

9,974,690

2,090

-

2,090

-

69,843
69,843-

69,843-

State of Illinois
Northern Illinois University
Schedule of Expenditures of Federal Awards (Continued)
as of June 30, 2014

Federal Grantor/Pass-Through Grantor
Program/Grant Title

CFDA
NumberFederal Project orPass-ThroughNumber

19.415S-ECAPY-12-CA-154(RJ)

37,082-19.415S-ECAPY-12-CA-154 (RJ)

211,597

152,01019.41519.415S-ECAGD-13-GR-177 (DT)S-ECAGD-14-CA-1039

54,869293,354596,902

152,010

596,902

152,010

FY 2014
Expenditures

To
SubrecipientsOTHER PROGRAMS (CONTINUED)
DEPARTMENT OF STATE
Professional and Cultural Exchange Programs - Citizen Exchanges
Youth Leadership Program 2013: Phillippines: Environmental
Leadership in the Phillipines G2B66757
Youth Leadership Program 2013 - Phillippines: Environmental
Leadership in the Phillipines G2B66758
Belizean Youth Sport Coalition for Youth Development and Social
Change G2B66762
Southeast Asia Youth Leadership Program 2014 G2B66765

Total Department of StateNATIONAL ENDOWMENT FOR THE ARTS
Promotion of the Arts_Grants to Organizations and Individuals:
Enhanced Programming for NIU Community School of Music G2B66749
Expanding Our Reach: Niu Community School of the Arts Project
2012-2013 G2B66756
NEA Arts Engagement in American Communities, FY 2013 G2B66761
Total National Endowment for the Arts

45.024

2006-05792-02-01 DT(1)-

45.02445.02412-5900-7083
13-5900-7031

293
9,891
10,183-

NATIONAL ENDOWMENT FOR THE HUMANITIES
Promotion of the Humanities_Federal/State Partnership
Passed Through Illinois Humanities Council:
Beyond Machu Pichu: Cultural and Identify in Andean Peru
G6B70132
Reconstructing Haiti: Conversation on Current Conditions,
Lessions Learned and the Future G6B70178

45.129IHC Grant #GR_4988_00

1,167

45.129IHC Grant #GR_5063_00

5,000
6,167

-

Promotion of the Humanities_Professional Development
NEH Enduring Questions Course on "What is the Role of Women in
an Ideal Society?" G2B66759

45.163

AQ-50947-13

14,36814,368-20,535-

212,761-

212,761

-

5,556

-

Total National Endowment for the Humanities
INSTITUTE OF MUSEUM AND LIBRARY SCIENCES
National Leadership Grants
ADOPT(Achieving Digital Object Preservation Together): Securing
and Presenting Local Culture Heritage for Global Access
G2B66754

45.312

LG-05-11-0156-11

Total Insitute of Museum and Library Sciences
ENVIRONMENTAL PROTECTION AGENCY
Office of Chemical Safety and Pollution Prevention
Source Reduction Assistance:
Passed-Through the Illinois Manufacturing Extension Center- Bradley University:
Illinois Manufacturing Extension Center
G6B70099/G6B70162

66.717

IMEC--

10,915,678

15,361,219

Total Other Programs$

TOTAL EXPENDITURES OF FEDERAL AWARDS

57,702,028

NON-CASH FEDERAL FINANCIAL ASSISTANCE
CFDA
Number2014

Federal Loans
Federal Perkins Loan Program - Federal Capital Contributions (1)84.038Federal Direct Loans Program - G7B69987/G7B70010/G7B70016/G7B70071

84.268(1)

Loans advanced during the year as of June 30, 2014 was $1,609,438. Loans outstanding as of July 1, 2013 $8,752,868.48.

(2)

The University acts as a Direct Loan Servicing Center for students who borrow directly from the Federal Government.

46

125,537,788$

12,105,045

State of Illinois
Northern Illinois University
Notes to Schedule of Expenditures of Federal Awards
For the Year Ended June 30, 2014
Note 1.

Significant Accounting Policy

The accompanying Schedule of Expenditures of Federal Awards (Schedule) of Northern Illinois University(University) has been prepared on the accrual basis of accounting. Expenditures are recognizedfollowing the cost principles contained in OMB Circular A-21, Cost Principles for Educational Intuitions,wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Schedule
does not purport to present the results of operations or the net income or loss for the respective period aswould a statement of income or a statement of revenues and expenses. Pass-through entity identifying
numbers are presented on the Schedule where available.
Note 2.

Nature of Programs

For purposes of the Schedule, federal awards include all grants, contracts, and similar agreements
entered into directly between the University and agencies and departments of the federal government andall sub-awards to the University by nonfederal organizations pursuant to federal grants, contracts, andsimilar agreements. The awards are classified into major program and other program categories inaccordance with the provisions of Office of Management and Budget (OMB) Circular A-133, Audits ofStates, Local Governments, and Nonprofit Organizations.
Note 3.

Reconciliation of the Schedule of Expenditures of Federal Awards to the Statementof Revenues, Expenses, and Changes in Net Position

The following is a reconciliation of total expenditures as reported on the accompanying Schedule of
Expenditures of Federal Awards to the operating revenue item of federal and state grants and othercontracts and the nonoperating revenue item of Pell grants on the Statement of Revenues, Expenses,
and Changes in Net Position included in the University’s financial statements:(in Thousands)
Total expenditures as reported in the Schedule of
Expenditures of Federal Awards
Add the following:
Direct state grants/contracts$

57,702
14,536

Total federal and state grants and other contracts, FSEOG, andPell Grants revenues as reported in the Statement of
Revenues, Expenses, and Changes in Net Position

47$

72,238

State of Illinois
Northern Illinois University
For the Year Ended June 30, 2014
Supplementary Information for State Compliance Purposes
Summary

Supplementary Information for State Compliance Purposes presented in this section of the report
includes the following:•

Fiscal Schedules and Analysis:
Schedule of Appropriations, Expenditures, and Lapsed Balances
Comparative Schedule of Net Appropriations, Expenditures, and Lapsed Balances
Comparative Schedule of Income Fund Revenues and Expenses
Schedule of Changes in Capital Assets
Comparative Schedule of Cash and Temporary Cash Equivalents, at Cost
Comparative Schedule of Investments, at Cost
Analysis of Receivables and Inventories
Analysis of Significant Variations in Expenses
Analysis of Significant Variations in Revenues
Analysis of Significant Variations in Account Balances
Analysis of Significant Lapse Period Spending
Schedule of Federal Expenditures, Nonfederal Expenses, and New Loans
Entity Financial Statements:
Other Entities:
Condensed Financial Information:
Balance Sheet
Schedule of Revenues, Expenditures and Changes in Current Fund Balances
Schedule of Revenues, Expenditures and Changes in Plant Fund Balances
Auxiliary Business Operations, Service Departments, and Indirect Cost Support:
Condensed Financial Information:
Balance Sheet
Schedule of Revenues, Expenditures and Changes in Current Fund Balances
Schedule of Revenues, Expenditures and Changes in Plant Fund Balances
Auxiliary Enterprises - Revenue Bond Funds:
Condensed Financial Information:
Balance Sheet
Schedule of Revenues, Expenditures and Changes in Current Fund Balances
Schedule of Revenues, Expenditures and Changes in Plant Fund Balances
Schedule of Indentured Capital Reserves (Unaudited)
Calculation Sheet for Current Excess Funds:
Other Entities (Unaudited)
Auxiliary Business Operations (Unaudited)
Service Departments (Unaudited)
Auxiliary Enterprises - Revenue Bond Funds (Unaudited)
Indirect Cost Support - Sources and Application of Indirect Cost Recoveries
Calculation Sheet for Indirect Cost Support Carryforward
Description of Accounting Entities
Auxiliary Enterprises - Revenue Bond Funds - Schedule of Revenues, Expenses,
and Changes in Net Position

48

State of Illinois
Northern Illinois University
For the Year Ended June 30, 2014
Supplementary Information for State Compliance Purposes
Summary (Continued)•

Analysis of Operations (Unaudited):
Cross-Reference Table of Reporting Requirements
University Functions and Planning Program (Unaudited)
Comparative Employment Statistics (Unaudited)
Emergency Purchases (Unaudited)
Comparative Enrollment Statistics (Unaudited)
Schedule of Tuition and Fee Waivers (Unaudited)
Debt Financed by University-Related Organization (Unaudited)
Acquisition of Real Estate Costing in Excess of $250,000 and Not Funded
by a Separate Appropriation (Unaudited)
Bookstore Operations (Unaudited)
Comments on Certain Matters Regarding Auxiliary Enterprises, Activities, andAccounting Entities, and Tuition, Charges, and Fees (Unaudited)
Comments on Certain Matters Regarding University-Related Organizations andOther Matters (Unaudited)
Summary of Foundation Payments to/from the University (Unaudited)
Summary of Alumni Association Payments to/from the University (Unaudited)
Summary of Research Foundation payments to/from University (Unaudited)
Current Unrestricted Funds - Auxiliary Enterprises - Revenue Bond Funds Occupancy Report of Residence Halls (Unaudited)
Current Unrestricted Funds - Auxiliary Enterprises - Revenue Bond Funds Insured Value Summary (Unaudited)

The accountants’ report that covers the Supplementary Information for State Compliance Purposespresented on page 5 in the Introductory Section states that it has been subjected to the auditing
procedures applied in the audit of the basic financial statements and, in the auditors’ opinion, except forthat portion marked “unaudited” on which the auditors expressed no opinion, it is fairly stated in allmaterial respects in relation to the basic financial statements, from which it has been derived, taken as awhole. The accountants’ report also states that the Analysis of Operations section has not been
subjected to the auditing procedures applied in the audit of the basic financial statements and,accordingly, they do not express an opinion or provide any assurance on this section.

49

State of Illinois

Schedule 1

Northern Illinois University
Schedule of Appropriations, Expenditures, and Lapsed Balances*
Appropriations for Fiscal Year 2014
Fourteen Months Ended August 31, 2014

Lapse Period
Appropriations

Expenditures

Expenditures(Net After

Through

July 1 toTotal

Balances

Transfers)

June 30, 2014

August 31, 2014

Expenditures

Lapsed82,633,700$ 82,633,700$$

883,500

883,500-

883,500-

Group insurance

2,337,300

2,337,300-

2,337,300-

Contractual services

4,240,800

4,240,800-

4,240,800-

Commodities

1,412,500

1,412,500-

1,412,500-

Equipment

1,073,500

1,073,500-

1,073,500-

Telecommunication services

724,600

724,600-

724,600-

Automotive

106,700

106,700-

106,700-

93,412,600

93,412,600-

93,412,600-

36,00020,725-

20,725

15,27593,448,600$ 93,433,325

PUBLIC ACT 98-0035
GENERAL REVENUE FUND-007
Personal services$

Contributions to Social Security and Medicare

Total General Revenue Fund-

82,633,700$-

STATE COLLEGE AND UNIVERSITY
TRUST FUND-417
Scholarship fund
TOTAL APPROPRIATED FUNDS

$

$

-

$

93,433,325$

15,275*The information contained in this schedule was taken from the University records which have been reconciled to those of the State Comptroller.
Note 1: Expenditure amounts are vouchers approved for payment and paid by the University which are then submitted to the State Comptroller for
reimbursement.

50

State of Illinois
Northern Illinois University

Schedule 2

Comparative Schedule of Net Appropriations, Expenditures,and Lapsed Balances
For the Years Ended June 30, 2014 and 2013

Fiscal Years

General Revenue Fund - 001
Appropriations (net after transfers)$

Expenditures
Personal services
Contributions to Social Security andMedicareContractual services
Commodities
Equipment and library books
Telecommunications services
Automotive
CMS health insurance
Total expenditures

2014

2013

PA98-0035

PA97-0729

93,412,600$

93,470,200

82,633,700

82,691,300

883,500
4,240,800
1,412,500
1,073,500
724,600
106,700
2,337,300

883,500
4,240,800
1,412,500
1,073,500
724,600
106,700
2,337,300

93,412,600

93,470,200

Lapsed balances

$

-

$

-

State College and University
Trust Fund - 417
Appropriations (net after transfers)$

36,000$36,000

Expenditures - scholarship grant awards

20,725Grand Total - All Funds
Appropriations (net after transfers)

19,800$15,275$

16,200$93,448,600$

93,506,200

Total expenditures

93,433,325

Lapse balances$

51

15,27593,490,000$

16,200State of Illinois

Schedule 3

Northern Illinois University
Comparative Schedule of Income Fund Revenues and Expenses
For the Years Ended June 30, 2014 and 2013

2014

2013

$ 149,997,163$ 146,735,608

Material fees

7,948,370

7,483,316

Other

1,955,274

2,015,114$ 159,900,807$ 156,234,038$$

Income Fund Revenues
Tuition, net of waivers

Total Income Fund Revenues
Income Fund Expenses
Personal services

89,284,746

86,994,444

FICA/Medicare

2,386,535

2,354,085

Contractual services

34,670,280

35,379,192

Travel

1,420,249

1,177,246

Commodities

2,817,444

2,206,490

Award/grants and matching funds

7,516,421

14,450,499

Equipment and library books

20,634,840

9,180,657

522,708

1,325,899

Telecommunications

644,207588,812

Capital repairs and permanent improvements

Automotive

1,253,785

3,589,988

CMS health insurance

1,204,000

1,204,000

63,22865,220$ 162,418,443$ 158,516,532

Unemployment compensation benefits
Total Income Fund Expenses

Note 1: Income fund revenues and expenses are reported gross of scholarship discounts except those due totuition and fee waivers.

52

State of Illinois
Northern Illinois University

Schedule 4

Schedule of Changes in Capital Assets*
For the Year Ended June 30, 2014

Balance
June 30, 2013Land
Land improvements
Buildings
Equipment
Intangible assets
Construction in progress$

19,280,619
72,563,130
650,524,575
252,527,501
3,820,547
25,157,686

Totals$ 1,023,874,058

Transfers

Additions$

7,748,349
28,136,554$$ 35,884,903$

5,361,057
24,815,038
2,364,236(32,540,331)-

Balance
June 30, 2014

Deductions$

7,961,657
8,387,823-$ 16,349,480$

19,280,619
77,924,187
667,377,956
254,252,263
3,820,547
20,753,909$ 1,043,409,481* This summary schedule was prepared using State property records required by the Illinois Administrative Code (Code). The capitalization policy in the
Code is different than the capitalization policy established by the Office of the State Comptroller for financial reporting in accordance with generally
accepted accounting principles.

53

State of Illinois
Northern Illinois University

Schedule 5

Comparative Schedule of Cash and Temporary
Cash Equivalents, at Cost
(Excluding Foundation and Alumni Association)
June 30, 2014 and 20132014
Cash on hand

$

2013

111,865$

109,417

Checking accounts (1)National Bank and Trust Co. of Sycamore,
Sycamore, Illinois
Amalgamated Bank, Chicago, Illinois
American Midwest Bank, DeKalb, Illinois
US Bank, Minneapolis, Minnesota
Castle Bank, DeKalb, Illinois
Compass Bank, Austin, Texas

12,394,650
141,6814,274,544-

13,998,666
4,025,281
10
5,442,155
178

Temporary cash investments
Illinois Funds - U.S. Bank, Springfield, Illinois

47,171,160

36,246,142

650,170

650,170

6,910,259
13,894,882

26,966,622-

1

Money market mutual funds:
The Bank of New York Mellon Trust Co., NA,
Chicago, Illinois:
Hoffman Estates Debt Reserves Fund andCommunications Ducts Reserve Fund
Old National Wealth Management
Evansville, Indiana:
Performance contact 11, Escrow fundAmalgamated Bank, Chicago, Illinois
The Bank of New York Mellon Trust Co., NA,
Chicago, Illinois:
Hoffman Estates Construction Fund andCommunications Ducts Construction Fund$
(1) These amounts represent bank balances.

54

85,549,211$

87,438,642

State of Illinois
Northern Illinois University

Schedule 6

Comparative Schedule of Investments, at Cost
June 30, 2014 and 2013

U.S. Treasury obligations, U.S. agency obligations,treasury notes and strips, 0.0 to 2.0 percent

Note: Interest rates for June 30, 2014.

55

2014

2013

$ 113,571,149$ 125,972,023

State of Illinois
Northern Illinois University

Schedule 7

Analysis of Receivables and Inventories
June 30, 2014 and 2013

Receivables
Reported receivables as of June 30, 2014 and 2013 are summarized below ($000s):
June 3020132014
Accounts receivable
Less allowance for doubtful accounts$

41,114(13,213)$

43,525(11,652)

Net accounts receivable$

27,901$

31,873Student loans receivable
Less allowance for doubtful accounts

$

8,999
(93)

$

8,753
(74)

Net student loans receivable

$

8,906

$

8,679

Accounts receivable consists primarily of amounts due from students ($32.1 million in 2014 and $30.2
million in 2013) and other agencies ($9.0 million and $13.3 million in 2014 and 2013, respectively).
Student loans receivable consists primarily of student loans issued under the federal government’s
Perkins Loan Program.
The University provides for an allowance for doubtful accounts to account for nonpayment of student
tuition.
The allowance for doubtful accounts relating to student notes is the result of the difficulty of collecting
Perkins Loan receivables.
The University utilizes the State offset system as well as private collection services to supplement
University collection procedures.

56

State of Illinois
Northern Illinois University

Schedule 7

Analysis of Receivables and Inventories (Continued)
June 30, 2014 and 2013

Inventories
Reported inventories as of June 30, 2014 and 2013 are summarized below ($000s):
June 30
2014

2013

Food
Books
Inventories for resale
Commodities and supplies
Other miscellaneous items

$

396
1,853
855
272
35

$

453
1,690
881
262
34

Total

$

3,411

$

3,320

Inventories are valued at cost (first-in and first-out or average cost method, depending on the nature of
the inventory item) or market, whichever is lower.

57

State of Illinois
Northern Illinois University

Schedule 8

Analysis of Significant Variations in Expenses
For the Years Ended June 30, 2014 and 2013
(in Thousands)
Following are explanations for significant variances between expense accounts reported in the Statement of Revenues, Expenses, andChanges in Net Position in the financial audit report exceeding $1,885,000 and 10%:

2013

2014
Research$

11,692

Increase(Decrease)$

18,564$

Percent
Changes

Explanation(6,872)-37% Decrease in FY2014 is due to an overall decrease in federal
grant award expenditures.

Public Service

32,82742,988(10,161)-24% Decrease in FY2014 is due to several large public service
grant projects ending in early FY2014.

Operation and maintenance of plant

33,681

24,5079,174

37% Increase due to increase in utilities, increased personnel
expenses, additional repair expenses and increased
renovation expenses.

Student aid

35,78930,891

4,898

16% Increase due to new recruitment scholarships in FY2014 thatwere used to increase student enrollment.

58

State of Illinois
Northern Illinois University

Schedule 9

Analysis of Significant Variations in Revenues
For the Years Ended June 30, 2014 and 2013
(in Thousands)
Following are explanations for significant variances between revenue accounts reported in the Statement of Revenues, Expenses, andChanges in Net Position in the financial audit report exceeding $1,885,000 and 10%:2014
Federal and state grants andother contracts
Other sources$

40,960

9,695

Increase(Decrease)2013$

53,254

12,120$Percent
Changes

Explanation(12,294)-23% Decrease is due to overall decrease in federal grant award
expenditures in several awards.

(2,425)-20% FY2013 included several large items, including a sizeable
donation of equipment and the University's participation in
the Orange Bowl, which did not re-occur in FY2014.

59

State of Illinois
Northern Illinois University

Schedule 10

Analysis of Significant Variations in Account Balances
June 30, 2014 and 2013
(in Thousands)
Following are explanations for significant variances between asset and liability accounts reported in the Statement of Net Position in the financial audit
report exceeding $1,885,000 and 10%:2014
Cash and cash equivalents(Restricted and Unrestricted)$

Increase(Decrease)2013

35,035$50,726$Percent
Changes

Explanation(15,691)-31% Decrease is due to an increase in capital construction in
fiscal year 2014 paid for through the use of restricted funds.

Restricted investments and marketablesecurities

22,02027,015(4,995)-18% Decrease is due to an increase in capital construction in
fiscal year 2014 paid for through the use of restricted funds.

Accounts receivable, net

27,901

31,873(3,972)-12% Decrease is due to a reduction in grants receivable and anincrease in allowance for doubtful accounts.

Appropriations receivable from state

19,78828,137(8,349)-30% Decrease in the outstanding appropriations receivable fromthe state.

966(1,055)2,021

192% Increase in agency funds due to several agency funds
having more expenses than revenue in fiscal year 2014.

Accounts payable and accrued liabilities(Current and noncurrent)

51,84962,555(10,706)-17% Decrease in general Accounts Payable to vendors andsuppliers.

Performance contracts payable

33,51428,7664,748

17% New performance contract was issued in 2014.

Certificates of participation

14,8662,370

12,496527% New Certificate of Participation was issued in 2014.

Agency60

State of Illinois
Northern Illinois University

Schedule 11

Analysis of Significant Lapse Period Spending
Year Ended June 30, 2014

No significant lapse period spending was noted for the General Revenue Fund or the State College andUniversity Trust Fund.

61

State of Illinois
Northern Illinois University

Schedule 12

Schedule of Federal Expenditures, Nonfederal Expenses,
and New Loans
For the Year Ended June 30, 2014 (Accrual Basis)(Expressed in Thousands)

Schedule A - Federal Financial Component
Total federal expenditures reported on SEFA schedule
Total new loans made not included on SEFA schedule
Amount of federal loan balances at beginning of the year
(not included on the SEFA schedule) and continued
compliance required
Other noncash federal award expenditures (not included
on SEFA schedule)$

Total Schedule A$

193,602

Total operating expenses (from financial statements)
Total nonoperating expenses (from financial statements)
Total new loans madeAmount of federal loan balances at beginning of year
Other noncash federal award expenditures$

580,814
23,584
127,147
8,753-

Total Schedule B$

740,298

57,702
127,147

8,753-

Schedule B - Total Financial Component

Schedule C

Amount$Total Schedule A
Total nonfederal expenses$

Total Schedule B

Percent

193,60226.2 %

546,69673.8

740,298

100 %These schedules are used to determine the University’s single audit costs in accordance with OMB
Circular A-133.

62

State of Illinois
Northern Illinois University

Schedule 13

Other Entities
Condensed Financial Information
June 30, 2014

Balance Sheet
AssetsCurrent fund:Cash and cash equivalents
Other assets
Total current fundContinuing
Education
Contract
Courses$

Plant fund:
Plant fund assets

3,756,030
67,3083,823,338

Continuing
Education
and PublicService$

63,393

8,176,727
623,395
8,800,122

Sales andServices of
Educational
Activities$

473,492

8,786,671
918,1099,704,780

Student
Programs
andServices$

168,414

12,373,638
215,528
12,589,166

965,613

Total Assets$

3,886,731$

9,273,614$

9,873,194$

13,554,779

Liabilities
Accounts payable andaccrued expenses
Unearned revenue
Total liabilities$

53,49637,50090,996$518,260
429,569
947,829$772,271
228,733
1,001,004$

384,181
4,476,265
4,860,446

Fund balances
Current fund
Plant fundTotal fund balances
Total liabilities andfund balances

3,732,342
63,393
3,795,735$

3,886,731

7,852,293
473,492
8,325,785$

9,273,614

8,703,776
168,4148,872,190$

7,728,720
965,613
8,694,333

9,873,194$

13,554,779

Schedule of Revenues, Expenditures andChanges in Current Fund Balances
For the Year Ended June 30, 2014
Beginning current fundbalances
Revenues
Expenditures
Transfers
Ending current fundbalances$

4,043,425
2,926,133(3,414,175)
176,959$

4,610,688
14,592,966(11,216,664)(134,697)$

4,055,475
7,606,230(2,560,647)(397,282)$

14,561,896
23,596,357(32,419,335)
1,989,802$

3,732,342$

7,852,293$

8,703,776$

7,728,720

63

State of Illinois
Northern Illinois University

Schedule 13

Other Entities
Condensed Financial Information (Continued)
Schedule of Revenues, Expenditures and Changes
in Plant Fund Balances
For the Year Ended June 30, 2014

Continuing
Education
Contract
Courses
Beginning plant fund balances$

Revenues
Expenditures

Ending plant fund balances

89,555

Continuing
Education
and PublicService$

63,39364$

401,307(222,052)

47,806(73,968)$

294,237

Sales andServices of
Educational
Activities$

473,492

162,192

Student
Programs
andServices$

83,384(77,162)$

168,414311,983
760,439(106,809)$

965,613

State of Illinois
Northern Illinois University

Schedule 14

Auxiliary Business Operations, Service Departments,
and Indirect Cost Support
Condensed Financial Information
June 30, 2014

Balance Sheet
AssetsCurrent fund:Cash and cash equivalents
Accounts receivable
Inventories
Other assets
Total current fund

AuxiliaryBusiness
Operations$

Plant fund:
Plant fund assets

5,544,853
12,776
10,621
5,568,250

Indirect
Cost
SupportService
Departments$

14,623,748
273,291
742,961
40,893
15,680,893

57,691$

6,793,143

3,350,577
3,350,577

691,221

Total assets$

5,625,941$

22,474,036$

4,041,798

Liabilities
Accounts payable andaccrued expenses
Unearned revenue
Total liabilities$

224,095
3,094,188
3,318,283$

3,345,052
3,345,052$

208,703
208,703

Fund balances
Current fund
Plant fundTotal fund balances
Total liabilities andfund balances

2,249,967
57,6912,307,658$

5,625,941

12,335,841
6,793,143
19,128,984$

3,141,874
691,221
3,833,095

22,474,036$

4,041,798

12,853,815$

3,122,325

Schedule of Revenues, Expenditures andChanges in Current Fund Balances
For the Year Ended June 30, 2014
Beginning current fund balances$

Revenues
Expenditures
Transfers

Ending current fund balances

1,475,247$

9,515,535(8,311,306)(429,509)$

65

2,249,967

52,661,713(51,731,245)(1,448,442)$

12,335,841

4,206,243(4,445,786)
259,092$

3,141,874

State of Illinois
Northern Illinois University

Schedule 14

Auxiliary Business Operations, Service Departments,
and Indirect Cost Support
Condensed Financial Information (Continued)
Schedule of Revenues, Expenditures and Changes
in Plant Fund Balances
For the Year Ended June 30, 2014

AuxiliaryBusiness
Operations
Beginning plant fund balances$

Revenues
Expenditures

Ending plant fund balances

91,166$(33,475)$

66

57,691

Indirect
Cost
SupportService
Departments
4,196,909$

4,084,570(1,488,336)$

6,793,143

555,477355,526(219,782)$

691,221

State of Illinois
Northern Illinois University

Schedule 15

Auxiliary Enterprises - Revenue Bond Funds
Condensed Financial Information
June 30, 2014

Balance Sheet
AssetsCurrent fund:Cash and cash equivalents
Accounts receivable
Inventories
Other assets
Total current fundResidence
Halls$

Plant fund:Restricted investments
Land, Buildings & Equipment
Total assets
Liabilities
Accounts payable andaccrued expenses
Unearned revenue
Plant fund:Debt
Total liabilities

128,392,041
1,271,408
668,867
130,332,316$(10,717,151)
177,383
1,821,254(8,718,514)

Recreation
Facilities$

17,384,680

38,841,253
219,239,247(33,603,389)
3,495(33,599,894)

Parking$

34,194,880(4,629,644)(4,629,644)

5,254,410$

388,412,816$

8,666,166$

594,986$

624,766$

22,056,445
1,460,747$

491,022
165,366$

12,520131,564$

724-

Fund balances
Current fund
Plant fundTotal fund balances
Total liabilities andfund balances

Student
Services$322,762,679
346,279,871

656,388

144,084724

111,295,125(69,162,180)
42,132,945(9,374,902)
17,384,680
8,009,778(33,743,978)34,194,880
450,902(4,630,368)
5,254,410
624,042

388,412,816$

8,666,166$

594,986$

624,766

Schedule of Revenues, Expenditures andChanges in Current Fund Balances
For the Year Ended June 30, 2014
Beginning current fund balances
Revenues
Expenditures
Ending current fundbalances$

106,852,530
44,923,786(40,481,191)$(10,708,225)
14,023,212(12,689,889)$(31,730,736)
3,155,295(5,168,537)$(5,693,202)
2,539,939(1,477,105)$

111,295,125$(9,374,902)$(33,743,978)$(4,630,368)

67

State of Illinois
Northern Illinois University

Schedule 15

Auxiliary Enterprises - Revenue Bond Funds
Condensed Financial Information (Continued)
Schedule of Revenues, Expenditures andChanges in Plant Fund Balances
For the Year Ended June 30, 2014

Residence
Halls

Student
Services

Recreation
Facilities

Parking

Beginning plant fund balances
Revenues
Expenditures$(56,443,268)
14,166,112(26,885,024)$

18,234,901
73,790(924,011)$

33,229,927
2,317,686(1,352,733)$

6,064,985(531,881)(278,694)

Ending plant fund balances$(69,162,180)$

17,384,680$

34,194,880$

5,254,410

68

State of Illinois
Northern Illinois University

Schedule 16

Auxiliary Enterprises - Revenue Bond Funds
Schedule of Indentured Capital Reserves
June 30, 2014
(Unaudited)

Replacement cost of buildings$

Replacement cost of equipment

734,480,097
46,788,776

Total replacement cost of buildings and equipment$

Allowable indentured capital reserves - 5 percent of total
replacement cost of buildings and equipment

781,268,873

39,063,444

Less actual indentured capital reserve at June 30-

Margin of compliance$

39,063,444

Note: Replacement costs shown above were calculated based on provisions of the University Guidelines
1982, as amended in 1997, and the bond indenture, using the original cost of the facilities adjusted for thechange in the building cost index as reported in the “Engineering News Record.”

69

State of Illinois
Northern Illinois University

Schedule 17

Other Entities
Calculation Sheet for Current Excess Funds
June 30, 2014
(Unaudited)
Continuing
Education
Contract
Courses
1. Current available funds:
Add:
Cash
Total current available
funds

$
A.

3,756,030

Continuing
Education
and PublicService$

8,176,727

Sales andServices of
Educational
Activities$

8,786,671

Student
Programs
andServices$

12,373,638

3,756,030

8,176,727

8,786,671

12,373,638

1,687,821

5,927,802

7,480,336

14,210,035

53,49637,500518,260
429,569

772,271
228,733

384,181
4,476,265

2. Working capital allowance:
Add:
Highest month's expenditures
Encumbrances and current
liabilities paid in lapse
periodUnearned revenue
Working capitalallowance

B.

1,778,817

6,875,631

8,481,340

19,070,481

3. Current excess funds:
Deduct B from A and Enter
here.

C.

1,977,213

1,301,096

305,331(6,696,843)

4. Calculation of income fundremittance:
An entity may offset excess
capital or current funds
within the entity. Enter
the amount to be offset,
if any, here.

D.

(2,806,257)(1,489,414)(1,928,472)(1,886,403)(829,044)(188,318)(1,623,141)(8,583,246)

Enter the algebraic sum of
C and D and remit theamount due, if any, fordeposit in the income
fund.
Excess funds offset
Buildings$

35,124,045

$

-

$

-

$

-

Equipment$

5,250,273$

7,447,068$

9,642,358$

9,432,013

Maximum - 5 percent for buildings
Maximum - 20 percent for equipment$

1,756,202
1,050,055$

1,489,414$

1,928,472$

1,886,403

Total excess funds offset$

2,806,257$

1,489,414$

1,928,472$

1,886,403

Note: Assets subject to the excess fund calculation are recorded in the University Plant Fund. Separate ledgers
are maintained detailing the composition and source of these assets for the excess fund calculation.
70

Schedule 18

State of Illinois
Northern Illinois University
Auxiliary Business Operations
Calculation Sheet for Current Excess Funds
June 30, 2014
(Unaudited)1.

Current available funds:
Add:
Cash and cash equivalents$ 5,544,853

Total current available funds
2.

A.

5,544,853

Working capital allowance:
Add:
Highest month’s expenditures
Encumbrances and current liabilities paidin lapse period
Unearned revenue
Working capital allowance3.

224,095
3,094,188
B.

9,684,049

C.

(4,139,196)

Current excess funds:
Deduct B from A and enter here

4.

6,365,766

Calculation of income fund remittance:
An entity may offset excess capital or current
funds within the entity. Enter the amountto be offset, if any, here.
Enter the algebraic sum of C and D and remit
the amount due, if any, for deposit in the
Income Fund.

71

D.

-

$ (4,139,196)

State of Illinois
Northern Illinois University

Schedule 19Service Departments
Calculation Sheet for Current Excess Funds
June 30, 2014
(Unaudited)1.

Current available funds:
Add:
Cash and cash equivalents$ 14,623,748

Total current available funds
2.

A.

Working capital allowance:
Add:
Highest month’s expenditures
Encumbrances and current liabilities paidin lapse period
Unearned revenue
Working capital allowance3.

14,327,402
3,345,052
B.

17,672,454

C.

(3,048,706)

D.

(9,455,393)

Current excess funds:
Deduct B from A and enter here

4.

14,623,748

Calculation of income fund remittance:
An entity may offset excess capital or current
funds within the entity. Enter the amountto be offset, if any, here.
Enter the algebraic sum of C and D and remit
the amount due, if any, for deposit in the
Income Fund.

72$ (12,504,099)

State of Illinois
Northern Illinois University

Schedule 20

Auxiliary Enterprises - Revenue Bond Funds
Calculation Sheet for Current Excess Funds
June 30, 2014
(Unaudited)

ResidenceHalls
1. Current available funds:
Add:
Cash
Total current available
funds

$
A.

128,392,041

Student
Services$

Recreation
Facilities(10,717,151)$

Parking(33,603,389)$ (4,629,644)

128,392,041(10,717,151)(33,603,389)(4,629,644)

58,237,914

3,263,872

1,155,923

490,131

22,056,445
1,460,747

491,022
165,366

12,520131,564724-

2. Working capital allowance:
Add:
Highest month's expenditures
Encumbrances and current
liabilities paid in lapse
periodUnearned revenue
Working capitalallowance

B.

81,755,106

3,920,260

1,300,007

490,855

3. Current excess funds:
Deduct B from A and enter
here.

C.

46,636,935(14,637,411)(34,903,396)(5,120,499)

Capital offset

D.

(46,636,935)

Sum

$

-

73

$

(14,637,411)$(34,903,396)$ (5,120,499)

State of Illinois
Northern Illinois University

Schedule 21

Indirect Cost Support
Sources and Application of Indirect Cost Recoveries
For the Year Ended June 30, 2014

Balance, beginning of year$

3,122,325

SourcesFederal and state grants and contracts

4,206,243

Applications
Research
Instruction
Public service
Academic support
Student services
Operation and maintenance of plant
Institutional support

1,670,116
75,196
389,943736,008
19,9091,398,847
155,767

Total applications

4,445,786

Transfers

259,092

Net increase

19,549Balance, end of year$74

3,141,874

State of Illinois
Northern Illinois University

Schedule 22

Calculation Sheet for Indirect Cost
Support Carryforward
June 30, 2014

1.

Cash and cash equivalents balance:
Enter the June 30 indirect cost entity balance forcash and cash equivalents:
Add:
Cash and cash equivalents

2.

$ 3,350,577

Allocated reimbursements:
Enter the total indirect cost reimbursements allocatedfor expenditure for the fiscal year completed:$9,473,373. Enter 30 percent of this amount.

3.

2,842,012

Unallocated reimbursements:
Enter the lesser of the actual unallocated indirect cost
reimbursements for the year completed OR 10
percent of total indirect cost allocations for theyear completed.

4.

420,625

Encumbrances and current liabilities paid in the lapse period:
Enter the amount of:Current liabilities

208,702

Indirect cost carryforward:Enter the total of Items 2, 3, and 4

3,471,339

Subtract from Item 1(120,762)

If a positive number results, enter here and remit for
deposit in the Income Fund

75

$

-

State of Illinois
Northern Illinois University

Schedule 23

Description of Accounting Entities
June 30, 2014
A listing of the University’s auxiliary enterprise accounting entities, their purpose, and their sources ofrevenue as of June 30, 2014 is provided below:

AUXILIARY ENTERPRISES
Revenue Bond Funds
This entity represents all of the activity of the Auxiliary Enterprises Revenue Bond Funds. This includes
the student residence halls, student center, recreational facilities, and campus parking. Construction ofeach of these facilities was either fully or partially funded through the issuance of revenue bonds. The
primary sources of revenue include room and board income, student fees, bookstore sales, food service
operations, parking fee and fines, and investment income.
Auxiliary Business Operations
This entity consists of auxiliary services primarily supported by student fees. The sub-entities are:
Lorado Taft - The purpose of this account is to support the operations of the Lorado Taft dormitory andfood service. Income is from food sales, dorm rentals, conference fees, and facility use fees.
Student Contract Busing - This is the student campus bus operation. Income is from student fees.
University Health Service - The Health Service provides clinic-type services to University students. It is
supported from student fees.

SERVICE DEPARTMENTS
This group of accounts provides service to various University departments on a charge-back basis. Rates
are established and reviewed periodically to operate each service department on a break-even basis.

INDIRECT COST SUPPORTThese accounts are supported by indirect cost reimbursements or accounts that receive funding as a byproduct of federal grants. The funds pay for administrative costs, physical plant costs, including utilities,
and grant proposals.

76State of Illinois
Northern Illinois University

Schedule 23

Description of Accounting Entities (Continued)
June 30, 2014
OTHER ENTITIESContinuing Education Contract Courses
These activities are established to provide credit courses to individuals and groups external to theinstitution. Revenues are mainly from tuition for the courses.
Continuing Education and Public Service
These activities are established primarily to provide noncredit services to individuals and groups external
to the institution. These activities include community service programs and cooperative extension
services. Included in this category are conferences, institutes, general advisory services, reference
bureaus, radio and television, consulting, and similar non-instructional services to particular sectors of thecommunity.
Sales and Services of Educational Activities
Sales and services of educational activities support instruction and help demonstrate classroom or related
educational techniques to students. Revenues are from services or materials furnished which areincidental to the department. Receipts are from testing, cartographic services, book sales, sales of
instructional materials, and public opinion services.
Student Programs and Services
These programs are supported by student activity fees, gate receipts from athletic events, and income
from concerts and performances sponsored by the Student Association.
In addition to the intercollegiate athletics program, the funds sponsor a variety of student functions,
including speakers, acquisition of art objects, artist series, legal assistance, orientation, and grant-in-aid.

77

State of Illinois
Northern Illinois University

Schedule 24

Auxiliary Enterprises - Revenue Bonds Funds Schedule of Revenues, Expenses, andChanges in Net Position
For the Year Ended June 30, 2014

Revenues
Food and other merchandise sales
Room and other rentals
Parking revenue
Student fees
Interest in investments
Other revenues$

Total revenues

18,105,994
39,133,034
2,852,669
15,632,897
326,196
4,746,423
80,797,213

Expenses
Cost of food and other merchandise sales
Personal services
Student services
Employee meals furnished
Insurance
Laundry
General and administrative
Repairs and other services
Telephone service - student rooms
Utilities
Interest expense
Depreciation

8,350,671
19,961,266
3,990,400
60,637399,224
142,182
3,023,408
14,132,097
79,3096,974,303
21,820,742
10,452,219

Total expenses

89,386,458

Change in net position$

78(8,589,245)

State of Illinois
Northern Illinois University
Cross-Reference Table of Reporting Requirements
June 30, 2014
(Unaudited)
In accordance with an Office of the Auditor General, July 25, 2000 memorandum entitled Matters Regarding
University Audits (Memorandum), certain supplemental data is required to be reported by the University. The
table below cross-references the Memorandum requirements (indicated by number and letter paragraphreferences) to the University financial statements, compliance examination; and audit reports for the year ended
June 30, 2014, where such special data is found.

Reference Number from T. Loobey’s
Memorandum Dated July 25, 2000,
on University Guidelines
13a.
13b.
13c.
13d.
13e.
13f.
13g.
13h.
13i.
13j.
13k.
13l.
13m.
13n.
13o.
13p.
13q.
13r.
13s.
13t.
13u.

Violation of University Guidelines, 1982 as Amended
Sources and Application of Indirect Cost Recoveries
Calculation Sheet for Indirect Cost Support Carryforward
Amount of Tuition Diverted to Auxiliary Enterprise Operations
List of Accounting Entity and Description of Sources and Purposeof Revenues
Financial Statements for Each Accounting Entity
Calculations of Current Excess Funds for Each Accounting Entity
Support to Auxiliary Enterprise from State Appropriated Funds
Statement of Receipts and Disbursements for Bond Indentures
Conformity of Bond Fund Accounting to Terms of Bond Issues
List of Noninstructional Facilities Reserves
List of Organizations Recognized as University Related
Organizations (UROs)
Amounts Paid by UROs to the University for Services Provided by
the University
Amounts Paid by the University to UROs for Services Provided by
the URO
Amount of Unreimbursed Subsidies to UROs
Debt Financing of UROs
Schedule of Cash and Investments Held by the University
Allocation Method on Interest from Pooled Investments
Costs Per Full-Time Equivalent Student
Acquisition of Real Estate by University or URO Greater Than
$250,000 and Not Specifically Funded
Issuance of Certificates of Participation (COPs) or Participation in
Lease or Purchase Arrangements Involving COPs

Report andPage Number
Where Information
is Disclosed
Supplementary
Information forState CompliancePurposes
N/A
74
75
91
76-77
63-68
70-73
91
78
69, 91
N/A
92
93-95
93, 95
N/A
88
54-55
92
N/A
89
92

Other Financial Related Schedules for Universities
1.
2.
3.

Schedule of Appropriations, Expenditures, and Lapsed Balancesby Major Line Item
Schedule of Income Fund Revenues and Expenses
Schedule of Tuition and Fee Waivers

79

50
52
87

State of Illinois
Northern Illinois University
University Functions and Planning Program
For the Year Ended June 30, 2014
(Unaudited)

NIU Statement of Vision and Mission
The vision of Northern Illinois University is to be a premier student‐centered, research‐focused
public university, contributing to the advancement of knowledge for the benefit of the people of theregion, the state, the nation, and the world.
With this vision, the mission of the University is to promote excellence and engagement inteaching and learning, research and scholarship, creativity and artistry, and outreach andservice.
Our Keystone Goal
Students who invest in an NIU education are committed to achieving fulfilling careers and being
responsible citizens in our changing world. Our goal is to provide them a broad‐based educationand enriching student experience, ensuring their timely degree completion and success insecuring employment in their field of interest or graduate school enrollment within six months ofgraduation, if they so choose.
Our Core Values
The following three pillars reflect NIU Core Values.

•

We will practice ethically inspired leadership in all that we do, and ensure our
graduates are prepared to be ethical and inspired leaders in their fields andcommunities.

•

We are committed to building thriving communities at NIU, embracing diversity,and engaging with other stakeholder communities we serve regionally and globally.
We inspire students to become actively engaged and form bonds that will serve
them as students and into their careers.

•

We recognize NIU’s financial sustainability as our responsibility and fundamental
to our existence. We practice and advance principles of environmental, economic
and social sustainability which enrich the lives of our students, faculty, staff and theworld we live in.

Our Collaborative Strategic Culture
Our strategic planning process is designed to achieve an institutional norm of ongoing, aligned
strategic thinking that ensures NIU’s continued relevancy and leadership during a time of
unprecedented change in higher education. We build on our previous planning initiatives as well as
our current knowledge of changing student demographics, emerging pedagogies and players, andrealities of government funding and job markets.

80State of Illinois
Northern Illinois University
University Functions and Planning Program (Continued)
For the Year Ended June 30, 2014
(Unaudited)
All academic and supporting services units are encouraged to engage in an ongoing process of
exploring ideas and creating their program scenarios, goals and action plans guided by thisFramework and our Strategic Imperatives.
This process is enabled by NIU’s rich legacy, our strong programs and engaged stakeholders. All
are encouraged to participate responsibly through our system of shared governance, taking
ownership of their own and their university’s bold futures. Through these bonds of shared values,
agreements, teamwork and trust, we nurture an environment for unleashing and empowering acollaborative culture of innovation and change among faculty, students, staff, alumni andcommunity.
Our Triangle Strategy
The Triangle Map provides a big‐picture of our strategic and organizational playing field. By
mapping our individual unit scenarios and action plans on this field, we further collaborate ourindividual initiatives and encourage our big‐picture awareness of opportunities and direction.

81

State of Illinois
Northern Illinois University
University Functions and Planning Program (Continued)
For the Year Ended June 30, 2014
(Unaudited)
This Triangle Map connects three fields representing Students, Academics and theWorld, and a fourth field representing Supporting Services. Strategy and action plans
can be developed to address initiatives within each of these fields, as well as addressing
connections among the fields. NIU’s distinguishing roles in research and engagement
provide additional opportunities and purpose for connecting each.
The four fields ‐1. Students are NIU’s purpose, passion and economic engine. NIU is committed
to being the school of choice for a strong, diverse student population including
first‐generation students.

2. Our Academic programs and faculty define who we are as an institution, providing
an integrated liberal arts education offering vibrant research projects andengagement opportunities, and being internationally recognized for the diversity andaccomplishment of our faculty and staff.
3. The World around us provides changing global and societal needs for our teaching,research and engagement activities, job markets for our students, partners for our
programs, diversity in our students and faculty, and accomplished alumni supporting
our people, programs, and place.
4. Supporting Services facilitate our ability to focus on Students, Academics and theWorld by providing enabling services and supporting our student and academic
initiatives.
Our Strategic Imperatives
The following Strategic Imperatives are provided as touchstones, points of significant
opportunity for NIU to change and thrive at this time. They are not intended to be fully
inclusive and permanent. Not every initiative needs to address these imperatives to be vital.
By referring to the imperatives while engaging in our individual planning initiatives, it isexpected we will consider possibilities for advancing each, and ensure a basis for connecting
our distributed strategic initiatives into our collaborative culture and direction as an institution.
As we achieve goals and are informed by our environment over time, strategic imperatives
will change.
1. Come together as a collaborative, mutually supportive and aligned NIU
community to take control of our destiny and realize our full potential.
2. Develop face‐to‐face connections with every NIU student to understand theirneeds, choices and experiences, and achieve desired retention and enrollment goals
and learning and graduation outcomes.

82

State of Illinois
Northern Illinois University
University Functions and Planning Program (Continued)
For the Year Ended June 30, 2014
(Unaudited)
3. Achieve career fulfillment and fair compensation for faculty and staff, ensuring NIU’snational recognition for excellence and engagement in teaching and learning, research andscholarship, creativity and artistry, and outreach and service.
4. Increase affordability of a high quality NIU education by focusing on opportunities such as
innovative use of technology, seeking efficiencies in administration and operations, attracting
diversified sources of funding, and ensuring timely graduation and career readiness througheffective advising and course scheduling.
5. Maximize the value of the residential campus experience in order to enhance learning
outcomes and recruitment, and build a sense of place that connects and inspires whileserving the unique needs of our diverse populations including both regional and international
students.
6. Significantly grow NIU as a leading public research university, building on our existingareas of research strength and the Chicago region as a world leader in innovation, while
continuing to engage undergraduate and graduate students in faculty‐driven andstudent‐initiated research and artistry.
7. Enhance the global competitiveness and livability of our local economies by integrating
the talent and resources of NIU faculty, staff and students with those of our region to positively
impact economic and workforce development, innovation and entrepreneurship, and the qualityof life.
2014 Update
Reports consisting of charts and data have been posted to the Vision 2020 website for public review andcomment.
Location, Address, and Head of the University
Douglas D. Baker, President
Northern Illinois University
DeKalb, Illinois 60115

83

State of Illinois
Northern Illinois University
Comparative Employment Statistics*
June 30, 2014 and 2013
(Unaudited)Year ended June 30, 2014:
Appropriated funds:
Facility/administrative
Civil service
Student employees
Miscellaneous contracts
Nonappropriated funds:
Facility/administrative
Civil service
Student employees
Miscellaneous contracts
Total All Funds
Year ended June 30, 2013:
Appropriated funds:
Facility/administrative
Civil service
Student employees
Miscellaneous contracts
Nonappropriated funds:
Facility/administrative
Civil service
Student employees
Miscellaneous contracts
Total All Funds

Operations andMaintenanceIndependent
Physical Plant
Operations

Total
All
Functions

Instructional
Activities

Organized
Research

PublicServiceAcademic
SupportStudent
Services

Institutional
Support

1,374.1
277.2
43.1
29.3
1,723.7

10.7
1.8
0.3
12.8

27.0
23.9
0.1
51.0

153.3
144.3
22.0
9.1
328.7

88.0
55.7
8.7
8.7
161.1

113.4
189.2
4.8
5.7
313.1

9.1
236.8
10.1
9.6
265.6

-

1,775.6
928.9
89.1
62.4
2,856.0

103.9
7.8
21.6
5.8
139.1

100.6
6.8
11.5
24.1
143.0

134.9
20.7
7.2
31.0
193.8

32.1
22.9
4.0
6.4
65.4

117.6
69.1
83.5
7.7
277.9

19.7
43.6
10.4
5.4
79.1

1.1
74.2
0.2
3.1
78.6

49.8
287.0
207.1
54.9
598.8

559.7
532.1
345.5
138.4
1,575.7

1,862.8

155.8

244.8

394.1

439.0

392.2

344.2

598.8

4,431.7

1,409.8
279.9
63.5
26.3
1,779.5

34.1
1.8
1.5
0.3
37.7

25.8
31.0
0.2
0.3
57.3

152.9
140.9
24.3
6.6
324.7

92.2
50.2
10.6
10.7
163.7

92.8
184.1
4.5
6.7
288.1

9.6
223.2
7.4
7.1
247.3

-

1,817.2
911.1
112.0
58.0
2,898.3

87.4
7.1
26.3
5.8
126.6

118.3
7.5
22.7
27.7
176.2

134.0
23.2
15.8
26.3
199.3

32.8
16.4
4.7
12.1
66.0

115.6
71.2
110.8
6.9
304.5

21.4
42.0
11.5
5.7
80.6

0.9
77.6
0.3
2.2
81.0

53.7
297.6
215.1
49.8
616.2

564.1
542.6
407.2
136.5
1,650.4

1,906.1

213.9

256.6

390.7

468.2

368.7

328.3

616.2

4,548.7*Provided by the Office of Budget and Planning.
This is the employment information reported to the State of Illinois Board of Higher Education. Staff years are computed by dividing an employee’s number of months of employment
during the fiscal year by 12 and multiplying that number by a factor of one for full-time and multiplying by the percentage of appointment for part-time. One example of staff year
computation is as follows:
1 full-time employee employed 12 months of fiscal year counts as 1 staff year.

84State of Illinois
Northern Illinois University
Emergency Purchases
For the Year Ended June 30, 2014
(Unaudited)

Following is a list of emergency purchase affidavits filed by the University with the Office of the Auditor
General during the year:
Shared Solutions & Services Inc. – Actual Cost: $298,453
The services of Shared Solutions & Services, Inc. were engaged to repair the campus telephone system
due to lightning-strike damage.
Otto Baum – Estimated Cost: $175,000
The services of Otto Baum were engaged to repair a portion of the north wall of Still Hall. The north wallin Still Hall was severely deteriorated and causing the roof in the area to be in danger of collapsing.
Connor Sports Flooring – Estimated Cost: $90,000
A used portable Basketball Floor System was purchased through Connor Sports Flooring which wasavailable at a substantial discount on a first come-first-serve basis from the sole NCAA authorized vendor
for such flooring. The previous floor was in need of replacing due to age and disrepair.
Pepper Construction – Estimated Cost: $160,000
The services of Pepper Construction were engaged to repair frozen pipes at Northern View student
housing, which was due to the extreme cold temperatures experienced during the winter of 2014.

85

State of Illinois
Northern Illinois University
Comparative Enrollment Statistics*
June 30, 2014
(Unaudited)

Summer
2013

Fall
2013

Semesters
SpringSummer
2014
2012

On-Campus:
Undergraduate
Graduate
Professional

1,895
1,496
55

13,7942,268
377

12,464
2,205
354

2,001
1,576
52

14,5222,250
417

13,021
2,220
385

Subtotal

3,446

16,43915,023

3,629

17,18915,626

Off-Campus:
Undergraduate
Graduate

359
1,171

323
749

300
539

298
1,240

298
751

278
699

Subtotal

1,530

1,072

839

1,538

1,049

977

Total

4,976

17,511

15,862

5,167

18,23816,603

Fall2012

Spring2013

Note: All full-time equivalents are computed as follows:
Fall and Spring semesters:
Undergraduate full-time equivalent=Credit hours
15.00

Graduate full-time equivalent=Credit hours
12.00

Professional full-time equivalent=Credit hours
12.00

Summer sessions:
Undergraduate full-time equivalent=Credit hours
7.50

Graduate full-time equivalent=Credit hours
6.00* Provided by Office of Budget and Planning based on beginning of semester count for Fall and Springsemesters and end of the semester count for Summer.

86

State of Illinois
Northern Illinois University
Schedule of Tuition and Fee Waivers
For the Year Ended June 30, 2014
(in Thousands)(Unaudited)

Mandatory waivers:
Teacher/special
education
General Assembly
ROTC
DCFS
Children of employees
Senior citizens
Veterans grants andscholarships

Undergraduate

Tuition Waivers
Graduate$$

Discretionary waivers:
Faculty/administrative
Civil service
Academic/other talent
Athletic
Gender equity inintercollegiate
athletics
Foreign students
Cooperating
professionals
Graduate assistants
Interinstitutional/related
agencies
Retired University
employees
Children of deceased
employees
Student need - financial
aid
Student need - special
programs
Other assistants
Fellowships
Contract/training grants
Total

$

511.0
15.8
300.5
122.0
633.4
18.3

69.5
0.5

Total

$

2,245.6

526.3

580.5
15.8
300.5
122.0
633.4
18.8
2,771.9

26.3
205.5
2,222.4
1,300.3

378.4
241.9
1,799.3
1.0

1,582.0-

Undergraduate

Fee Waivers
Graduate

$

$

186.4
0.2
3.3
27.6
-

19.3
-

Total

$

205.7
0.2
3.3
27.6
-

613.0

120.4

733.4

404.7
447.4
4,021.7
1,301.3

9.8
61.4
-

121.4
71.4
2.8
-

131.2
132.8
2.8
-

139.0

1,582.0
139.0

-

-

-

16.3
7.4

1,187.2
14,722.5

1,203.5
14,729.9

-

-

-

23.7

78.0

101.7

-

-

-

2.7

22.9

25.6

1.0

7.5

8.5

26.6

-

26.6

9.0

-

9.0

485.0

-

485.0

-

-

-

-

30.7
128.6
2,006.7

30.7
128.6
2,006.7---

9,744.8$

21,332.5

87$

31,077.3

$

911.7

$

342.8

$

1,254.5

State of Illinois
Northern Illinois University
Debt Financed by University-Related Organization
For the Year Ended June 30, 2014
(Unaudited)

The Northern Illinois University Foundation has also issued bonds in connection with the construction of
the Jeffrey and Kimberly Yordon Center. At June 30, 2014, the amount of outstanding bonds was$1,097,811. The bonds were issued at an effective interest rate of 4.66 percent and are due in August
2016. A ten-year operating lease with the University secures these bonds.

88

State of Illinois
Northern Illinois University
Acquisition of Real Estate Costing in Excess of$250,000 and Not Funded by a Separate Appropriation
For the Year Ended June 30, 2014
(Unaudited)

The University and UROS did not purchase any real estate costing in excess of $250,000.

89

State of Illinois
Northern Illinois University
Bookstore Operations
For the Year Ended June 30, 2014
(Unaudited)

Contracted/rents to students/University operated

University operated

Contractor

N/A

Contract term

N/A

Amount of gross sales for Bookstore in FY 14$4,537,000

Amount (if any) to be paid to Bookstore for FY 14
by University

N/A

Commissions

N/A

Commission terms

N/A

Given exclusive rights

No

Competition/”other” nearby/on-campus bookstores

Yes

90

State of Illinois
Northern Illinois University
Comments on Certain Matters Regarding AuxiliaryEnterprises, Activities, and Accounting Entities,
and Tuition, Charges, and Fees
June 30, 2014
(Unaudited)

AUXILIARY ENTERPRISES, ACTIVITIES, AND ACCOUNTING ENTITIES
1. All employer contributions, except for certain restricted federal funds, to the University retirement
system are made from the General Revenue Fund appropriation to the State Universities Retirement
System for this purpose. Accordingly, the portion of the retirement contribution attributable toemployees in auxiliary enterprise operations is paid from appropriated funds and amounted toapproximately $9,835,742 and $9,337,728 for the years ended June 30, 2014 and June 30, 2013,
respectively.
2. The University’s governing board has established no non-instructional facilities (development)
reserves.

TUITION, CHARGES, AND FEES
Northern Illinois University does not have statutory authority to divert and is not diverting tuition toauxiliary enterprise operations.

BOND COVENANTS
There were no violations of revenue bond covenants noted during the audit of Northern Illinois University
for the year ended June 30, 2014.

91

State of Illinois
Northern Illinois University
Comments on Certain Matters Regarding
University-Related Organizations
and Other Matters
June 30, 2014
(Unaudited)

1. Northern Illinois University Foundation, Northern Illinois University Alumni Association, and Northern
Illinois Research Foundation are recognized by Northern Illinois University as related organizations.
2. There are no organizations considered by the University to be independent organizations as definedin Section VII of University Guidelines 1982, as amended in 1997.
Comment on Other Topics
1. Income from investments of pooled funds is allocated and credited monthly to the original sources ofthe funds based on their respective cash balances.
2. In August 1993, the University issued $8,485,000 of Certificates of Participation to refinance an
educational center occupied by Northern Illinois University in Hoffman Estates, Illinois, payablethrough installments commencing in 1994, for a period of twenty-three years. Balance at June 30,
2014 was $2,370,000.
3. In April 2014, the University issued Certificates of Participation (Capital Improvement Projects) in theamount of $11,975,000 at a premium of $1,140,000. The proceeds were used to refinance a 113,000
square foot facility located on the campus of and for the use of Northern Illinois University byredeeming all of the Illinois Development Finance Authority Lease Revenue Bonds (Northern Illinois
Naperville Project) Series 1999 in the amount of $11,630,000 and prepaying an Installment Payment
Contract between the Board and Energy Systems Group, LLC in the amount of $1,182,000. This
resulted in approximate savings of $916,000 in future debt service payments on the old debt. The
Series 2014 COPs are payable through installments commencing in 2015, for a period of elevenyears. The interest is 4%-5%; the balance at June 30, 2014 was $11,975,000.

92

State of Illinois
Northern Illinois University
Summary of Foundation Payments
To/From the University
For the Year Ended June 30, 2014
(Unaudited)

During fiscal year 2014, the University engaged the Foundation, under contract, to provide fundraising
services. As provided in the contract agreement, the University paid $630,000 for fundraising services.
Additionally, the University provided services to the Foundation valued at $679,000. As required by thecontract, the Foundation fully repaid the University for the services provided, using funds consideredunrestricted for purpose of the University Guidelines computations.
Presented below is a summary of all funds that the Foundation gave to the University during fiscal year
2014:

Funds considered unrestricted for purposes of the Guidelines
computations:
Totally unrestricted - administrative services
Restricted only as to campus, college, or department andgenerally available for ongoing University operations:Support for University programs and departments
Administrative and office expense$

1,306,577

5,052,661
255,521

Total funds considered unrestricted

6,614,759

Funds considered restricted for purposes of the Guidelines
computations:
Provided for scholarships and awards
Provided for library books, equipment, and property andimprovements
Other restricted funds provided to the University
Restricted fundEndowment fund

1,667,599
702,453
1,260,720
389,902

Total funds considered restricted

4,020,674

Total funds provided to the University by the Foundation

93$

10,635,433

State of Illinois
Northern Illinois University
Summary of Alumni Association Payments
To/From the University
For the Year Ended June 30, 2014
(Unaudited)

In accordance with a memorandum of understanding between the University and the Alumni Association
with regard to funding staffing costs in the alumni relations area, the Alumni Association contributed$71,449 during 2014. There were no amounts paid by the University to the Alumni Association.
Presented below is a summary of all funds that the Association gave to the University during fiscal year
2014:
Funds considered unrestricted for purposes of the Guidelines
computations:
Restricted only as to campus, college, or department andgenerally available for ongoing University operations:Support for University programs and departments$

564,271

Total funds considered unrestricted564,271

Funds considered restricted for purposes of the Guidelines
computations:
Endowment fund

29,375

Total funds considered restricted

29,375

Total funds provided to the University by the Association

94$

593,646

State of Illinois
Northern Illinois University
Summary of Research Foundation Payments
To/From University
For the Year Ended June 30, 2014
(Unaudited)

During fiscal year 2014, the University engaged the Research Foundation, under contract, to provide
services to aid the University in its economic development, public service/research and educational
missions, valued at $441,000.
Presented below is a summary of all funds that the Research Foundation gave to the University during
fiscal year 2014:
Funds considered unrestricted for purposes of the
Guidelines computations:
Total unrestricted - administrative services$ 441,000

95

State of Illinois
Northern Illinois University
Current Unrestricted Funds - Auxiliary Enterprises Revenue Bond Funds - Occupancy Reportof Residence Halls
For the Fiscal Year 2014
(Unaudited)

DesignCapacity

Fall
SemesterOccupancy

SpringSemesterOccupancy

AverageOccupancy

1,117

822

743

783

$

9,610

Gilbert Hall

270

187

182

185

$

10,726

Douglas Hall

1,000

588

485

537

$

9,610

Grant Towers

1,660

598

550

574

$

10,726

Stevenson Towers

1,280

879

782

831

$

10,726

New Hall

1,008

937

884

911

$

13,086

Total Residence Halls

6,335

4,011

3,626

3,821

Neptune Complex

Based on 9 month occupancy.

96

Room and
Board
Rate

State of Illinois
Northern Illinois University
Current Unrestricted Funds - Auxiliary Enterprises Revenue Bond Funds - Insured Value Summary
For the Year Ended June 30, 2014
(Unaudited)

Insured Value
Building
Barsema Alumni & Visitors Center
Campus Life Building
Campus Child Care Center
Center for Black Studies
Convocation Center
Douglas Hall
Gilbert Hall
Grant Towers Complex
Holmes Student Center
Huskie Stadium:
Stadium
Field turf
Latino Center
Lincoln Hall
Neptune Complex
Neptune North
Parking services:
OfficeParking structure
Stevenson Complex
Student Recreation Center
University Resources for Women
Evans Field House
Dorland Warehouse
Soccer Field Building
Yordon Center/Academic & Athletic CenterNorthern View Community
New HallWestern Intramural Facilities
Business interruption

$

Total

$

7,691,000
8,836,000
2,983,000
629,000
52,250,000
34,827,000
16,616,000
100,306,000
56,090,000

Business
Interruption

Contents$

459,000
1,532,000
246,000
6,065,000
1,880,000
2,538,000
4,915,000$-

28,171,000
500,000
810,000
34,827,000
32,249,000
12,649,000

1,256,000
200,000
1,880,000
2,359,000
434,000-

171,000
10,390,000
100,306,000
13,741,000
391,000
11,893,000
9,344,000
815,000
9,590,000
12,082,000
73,834,000
7,428,000-

202,000
8,025,000
864,000
1,092,000
2,699,000
2,319,000
345,000
3,348,000-

24,729,000

639,419,000$

42,658,000$

24,729,000

The University obtains its property insurance, including boiler and machinery coverage, through theMidwestern Higher Education Compact’s Master Property Program. The University purchases limits of $1
billion in layers: the first layer provides $100 million in individual limits and the next two layers provide a
total of $900 million on a shared, but per occurrence, basis. The Holmes Student Center has coveragefor silverware and silverplate, and State and University self-insurance programs and commercial
insurance are in force to provide liability coverage for University operations, including Revenue Bond.
97