Quincy Reporter

At the April 27 hearing of the Legislative Audit Commission, Rep. Randy Frese (R-Quincy) asked Northern Illinois University officials about the university's 2020 audit.

"Auxiliary enterprises amount to 13.3% and then under the expenditures, auxiliary enterprises is 13%. Can you expound to me on what those auxiliary enterprises are?" Frese asked. 

"Most of the increase in expenditures is related to the increase in pension," replied Thomas Kizziah of the university.

Frese explored what could be seen as a discrepancy in employee records. "Some of the employees could have been given favorable treatment by delayed reporting. Could it be seen as a favorable treatment for some?"

"There are controls so nobody is being paid out," Kizziah explained. "There is a verification that occurs on the backend."

In its 2020 audit, the Office of the Auditor General determined that the university failed to provide required information technology risk assessments regarding student information security.

The auditor general suggested that the university execute risk assessments and implement further measures to guarantee that they remain in place.

In its report, the office determined that the institution lacked appropriate internal controls to guarantee that contracts were approved prior to execution, noting this discovery has been verified numerous times since 2012.

Additionally, the audit discovered insufficient controls over I-9 forms and suggested that the institution strengthen its oversight of that process.