REPORT DIGEST

UNIVERSITY OF ILLINOIS

SINGLE AUDIT
FOR THE YEAR ENDED JUNE 30, 2025

Release Date:  March 19, 2026

FINDINGS THIS AUDIT: 4

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

FINDINGS LAST AUDIT: 4

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, 400 West
Monroe, Suite 306, Springfield, IL
62704-9849
(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, 2025.  A separate
digest covering the University’s Financial
Audit as of and for the year ended June 30,
2025, was previously released on January
15, 2026. In addition, a separate digest
covering the University’s State compliance
examination for the year ended June 30,
2025 will be issued separately.  In total,
this report contains 4 findings, 2 of which
were previously reported in the Financial
Audit.

SYNOPSIS

• (25-3) 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

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 seventeen subrecipient payments
tested which were made by the University of
Illinois Urbana-Champaign under the
Research & Development Cluster, three
payments (18%) were not made within 30 days
after receipt of the billing from the
subrecipient. The payments ranged from
37-79 days after receipt of the billing
from the subrecipients. The sample was not
intended to be, and was not, a
statistically valid sample.

Out of eight subrecipient payments tested
which were made by the University of
Illinois Chicago under the HIV-Related
Training and Technical Assistance Program,
two payments (25%) were not made within 30
days after receipt of the billing from the
subrecipient. The payments were made 34 and
40 days after the receipt of billing from
the subrecipients. The sample was not
intended to be, and was not, a
statistically valid sample. (Finding 3,
Pages 15-16)

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 receipt of
billings from the subrecipient and the
transfer of federal funds to the
subrecipient.

University officials accepted the
recommendation indicating it will take
necessary steps to address the finding.

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 OPINIONS

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, 2025, 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, 2025.

This Single Audit was conducted by RSM US
LLP.

COURTNEY DZIERWA
Division Director

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

FRANK J. MAUTINO
Auditor General

FJM:vrb