REPORT DIGEST

UNIVERSITY OF ILLINOIS

SINGLE AUDIT
FOR THE YEAR ENDED JUNE 30, 2023

Release Date:  March 28, 2024

FINDINGS THIS AUDIT: 9

CATEGORY:  NEW -- REPEAT -- TOTAL
Category 1:  0 -- 2 -- 2
Category 2:  3 -- 4 -- 7
Category 3:  0 -- 0 -- 0
TOTAL:  3 – 6 -- 9

FINDINGS LAST AUDIT:  10

Category 1: Findings that are material
weaknesses in internal control and/or a
qualification on compliance with State laws
and regulations (material noncompliance).
Category 2: Findings that are significant
deficiencies in internal control and
noncompliance with State laws and
regulations.
Category 3: Findings that have no internal
control issues but are in noncompliance with
State laws and regulations.

State of Illinois, Office of the Auditor
General
FRANK J. MAUTINO, AUDITOR GENERAL

To obtain a copy of the Report contact:
Office of the Auditor General, Iles Park
Plaza, 740 E. Ash Street, Springfield, IL
62703
(217) 782-6046 or TTY (888) 261-2887

This Report Digest and Full Report are also
available on the worldwide web at
www.auditor.illinois.gov

INTRODUCTION

This digest covers the University of
Illinois (University) Single Audit for the
year ended June 30, 2023.  A separate digest
covering the University’s Financial Audit as
of and for the year ended June 30, 2023, was
previously released on February 16, 2023. In
addition, a separate digest covering the
University’s State compliance examination
for the year ended June 30, 2023 will be
issued separately.  In total, this report
contains 9 findings, 3 of which were
previously reported in the Financial Audit.

SYNOPSIS

• (23-4) The University’s controls in place
did not ensure certain reporting
requirements were submitted timely, properly
reviewed or accurate.

• (23-6) The University of Illinois Urbana-
Champaign and the University of Illinois
Chicago did not make certain subrecipient
payments timely and the controls in place
did not identify the late payments.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

REPORTING

The University of Illinois’ controls in
place did not ensure certain reporting
requirements were submitted timely, properly
reviewed or accurate.

Out of the seven Cooperating Technical
Partners quarterly performance reports
tested, the University of Illinois Urbana-
Champaign did not submit two reports (29%)
within the required timeframe. Two reports
for the quarter ended December 31, 2022 were
due by January 30, 2023, however were
submitted February 3, 2023.

Out of the four Governor’s Emergency
Education Relief Fund quarterly reports
submitted by the University of Illinois
Chicago under the Education Stabilization
Fund, one report (25%) was not submitted
within the required timeframe.  The report
for the quarter ended March 31, 2023 was due
by May 1, 2023, however was submitted May 8,
2023.

Out of the four Elementary and Second School
Emergency Relief Fund quarterly reports
required to be submitted by the University
of Illinois Springfield, four reports (100%)
have not been submitted. (Finding 4, pages
15-16)

We recommended the University of Illinois
Urbana-Champaign, the University of Illinois
Chicago, and the University of Illinois
Springfield review current processes and
procedures to ensure reporting requirements
are completed timely.

University officials accepted the
recommendation.

CASH MANAGEMENT – TIMELINESS OF SUBRECIPIENT
PAYMENTS

The University of Illinois Urbana-Champaign
and the University of Illinois Chicago did
not make certain subrecipient payments
timely and the controls in place did not
identify the late payments.

Out of twelve subrecipient payments tested
which were made by the University of
Illinois at Urbana Champaign under the
Research & Development Cluster, seven
payments (58%) were not submitted within 30
days after receipt of the billing from the
subrecipient.  The payments ranged from
34-197 days after receipt of the billing
from the subrecipients.

Out of fourteen subrecipient payments tested
which were made by the University of
Illinois Chicago under the Health Center
Program Cluster and HIV-Related Training and
Technical Assistance Program, three payments
(21%) were not submitted within 30 days
after receipt of the billing from the
subrecipient.  The payments ranged from
37-51 days after receipt of billing from the
subrecipients. (Finding 6, Pages 19-20)

We recommended the University of Illinois
Urbana-Champaign and the University of
Illinois Chicago review current processes,
policies and procedures to minimize the time
elapsing between the transfer of federal
funds to the subrecipient.

University officials accepted the
recommendation.

OTHER FINDINGS

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

AUDITOR’S OPINION

The financial audit report was previously
released. The auditors stated the financial
statements of the University as of and for
the year ended June 30, 2023 are fairly
stated in all material respects.

The auditors also conducted a Single Audit
of the University as required by the Uniform
Guidance.  The auditors stated the
University complied, in all material
respects, with the types of compliance
requirements that could have a direct and
material effect on the University’s major
federal programs for the year ended June 30,
2023.

This Single Audit was conducted by RSM US
LLP.

JANE CLARK
Division Director

This report is transmitted in accordance
with Section 3-14 of the Illinois State
Auditing Act.

FRANK J. MAUTINO
Auditor General

FJM:TLK