Galesburg Reporter

Illinois State Rep. Randy Frese (R-Paloma) wants answers from administrators at Northern Illinois University after a 2020 audit revealed a number of shortcomings at the university including increased expenditures as enrollment declined.

Frese questioned NIU President Lisa Freeman and other university officials about the increased cost per student and increased spending during an April 27 Legislative Audit Commission.

"Can you expound to me on what those auxiliary enterprises are? Because 13% of that budget seems to be a large amount that I'd like to see a little bit more detail on," Frese said in questioning a line item under total revenue and expenditures. 

Freeman offered to get specific answers, but said some expenditures would relate to the school's residence hall, dining operations, concessions the school owns for dining and other "portfolio elements of that nature."

Frese also questioned increased pension costs especially in light of declining full-time student enrollment. 

Noting a decrease in full-time equivalent students of about 3%, he said, "Those increased costs in pension divided into the decreased number of students makes up that 8% increase." He also questioned an audit finding "where employees reported as hired had actually been hired in other fiscal years," and both layoffs and leaves of absence did not get reported in a timely manner.

In the 2020 audit, the Office of the Auditor General found that Northern Illinois University did not document required information technology risk assessments that were related to student information security. The auditor general recommended the university perform and document risk assessments to fix the issue and ensure proper safeguards are in place to make sure it doesn't happen again. 

Additionally, the office determined that the university did not establish adequate internal controls over its contracts to make sure they're approved prior to performance. The report said these findings have been repeated several times since 2012. 

The audit also found inadequate controls over I-9 forms (used for employment eligibility verification) and suggested that NIU step up its control over that process too.