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NORTHWESTERN UNIVERSITY Single Audit Report Year Ended August 31, 2018 (With Independent Auditors’ Report Thereon)

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NORTHWESTERN UNIVERSITY Single Audit Report Year Ended August 31, 2018 (With Independent Auditors’ Report Thereon) NORTHWESTERN UNIVERSITY Single Audit Report Year ended August 31, 2018 (With Independent Auditors’ Report Thereon) NORTHWESTERN UNIVERSITY Single Audit Report Year ended August 31, 2018 Table of Contents Page Independent Auditors’ Report 1 Consolidated Financial Statements: Consolidated Statements of Financial Position 3 Consolidated Statements of Activities 4 Consolidated Statements of Cash Flows 5 Notes to Consolidated Financial Statements 7 Supplementary Schedule of Expenditures of Federal Awards 29 Notes to Supplementary Schedule of Expenditures of Federal Awards 87 Independent Auditors’ Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 89 Independent Auditors’ Report on Compliance for Major Federal Program; Report on Internal Control Over Compliance; and Report on Supplementary Schedule of in Expenditures of Federal Awards Required by the Uniform Guidance 91 Schedule of Findings and Questioned Costs 94 KPMG LLP Aon Center Suite 5500 200 E. Randolph Street Chicago, IL 60601-6436 Independent Auditors’ Report The Board of Trustees Northwestern University: Report on the Consolidated Financial Statements We have audited the accompanying consolidated financial statements of Northwestern University (the University), which comprise the consolidated statement of financial position as of August 31, 2018, the related consolidated statements of activities and cash flows for the year then ended, and the related notes to the consolidated financial statements. Management’s Responsibility for the Consolidated Financial Statements Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with U.S. generally accepted accounting principles; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of consolidated financial statements that are free from material misstatement, whether due to fraud or error. Auditors’ Responsibility Our responsibility is to express an opinion on these consolidated financial statements based on our audit. We conducted our audit in accordance with 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. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements. The procedures selected depend on the auditors’ judgment, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the consolidated financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the 2018 consolidated financial statements referred to above present fairly, in all material respects, the financial position of Northwestern University as of August 31, 2018, and the changes in its net assets and its cash flows for the year then ended in accordance with U.S. generally accepted accounting principles. KPMG LLP is a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. Other Matter The accompanying consolidated financial statements of the University as of August 31, 2017 and for the year then ended were audited by other auditors whose report thereon dated January 10, 2018, expressed an unmodified opinion on those consolidated financial statements. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 19, 2018 on our consideration of the University’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the University’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the University’s internal control over financial reporting and compliance. Chicago, Illinois December 19, 2018 2 Consolidated Statements of Financial Position As of August 31, 2018 and 2017 (in thousands of dollars) 2018 2017 Assets Cash and cash equivalents $185,535 $92,623 Accounts receivable, net 273,954 263,424 Contributions receivable, net 311,458 318,780 Notes receivable, net 151,666 151,679 Investments 11,287,087 10,717,787 Land, buildings, and equipment, net 3,258,035 2,933,679 Other assets 12,051 9,495 Total assets $15,479,786 $14,487,467 Liabilities Accounts payable and accrued liabilities $204,237 $298,891 Deferred revenue 302,709 277,853 Deposits payable and actuarial liability of annuities payable 154,743 156,179 Government advances for student loans 19,077 30,559 Bonds, notes, and other debt payable, net 2,555,136 2,040,602 Total liabilities $3,235,902 $2,804,084 Net assets Unrestricted $7,654,713 $7,338,857 Temporarily restricted 2,887,890 2,720,408 Permanently restricted 1,701,281 1,624,118 Total net assets $12,243,884 $11,683,383 Total liabilities and net assets $15,479,786 $14,487,467 See Notes to the Consolidated Financial Statements, beginning on page 7. 3 Consolidated Statement of Activities For the fiscal year ended August 31, 2018, and summarized financial information for the fiscal year ended August 31, 2017 (in thousands of dollars) 2018 2017 Permanently Operating revenues Unrestricted Temporarily restricted Total Total Tuition and fees $1,071,402 $1,071,402 $1,008,586 (451,121) (451,121) (419,944) (less scholarships and fellowships) 620,281 620,281 588,642 Net tuition and fees 83,907 83,907 80,812 Auxiliary services 648,008 648,008 617,448 Grants and contracts 216,935 216,935 199,630 Private gifts 482,747 $164,454 647,201 604,534 Investment return designated for operations 209,690 209,690 183,999 Sales and services 38,448 38,448 34,929 Professional fees Total operating revenues 2,300,016 164,454 2,464,470 2,309,994 Net assets released from restrictions 207,762 (207,762) Total operating revenues and other additions (reductions) 2,507,778 (43,308) — 2,464,470 2,309,994 Operating expenses 1,420,531 1,420,531 1,343,723 Salaries, wages, and benefits 614,019 614,019 587,686 Services, supplies, travel, and other 150,732 150,732 143,471 Depreciation and asset retirement obligation accretion 205,253 205,253 178,038 Maintenance and utilities 68,648 68,648 44,378 Interest on indebtedness Total operating expenses 2,459,183 2,459,183 2,297,296 Excess (deficit) of operating revenues over expenses 48,595 (43,308) 5,287 12,698 — Nonoperating revenues and expenses Private gifts and grants for buildings and equipment 2,853 40 2,893 512 41,994 78,289 120,283 169,641 Restricted private gifts 574 (1,126) (552) (3,808) Net gain (loss) on annuity obligations Investment return, reduced by operating distribution 258,375 168,182 426,557 482,832 7,419 7,419 7,732 Change in value of derivative instruments net (1,386) (1,386) (633) Other expenses, Excess of nonoperating revenues over expenses 267,261 210,790 77,163 555,214 656,276 Change in net assets 315,856 167,482 77,163 560,501 668,974 Beginning net assets 7,338,857 2,720,408 1,624,118 11,683,383 11,014,409 Ending net assets $7,654,713 $2,887,890 $1,701,281 $12,243,884 $11,683,383 See Notes to the Consolidated Financial Statements, beginning on page 7. 4 Consolidated Statements of Cash Flows For the fiscal years ended August 31, 2018 and 2017 (in thousands of dollars) 2018 2017 Cash flows from operating activities Change in net assets $560,501 $668,974 Adjustments to reconcile change in net assets to net cash used in operating activities Depreciation and asset retirement obligation accretion 150,732 143,471 Losses (gains) on disposals, retirements, and sales of buildings and equipment, net 41,907 (362) Amortization (accretion) of issuance costs, premiums, and discounts, net (174) (2,369) Allowance for student loans receivable 467 317 Realized and unrealized gains on investments, net (1,036,599) (1,040,580) Gifts of contributed securities (35,376) (51,886) Proceeds from sale of unrestricted contributed securities 19,053 46,886 Change in value of derivative instruments
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