REPORT DIGEST

UNIVERSITY OF ILLINOIS

STATE COMPLIANCE EXAMINATION
FOR THE YEAR ENDED JUNE 30, 2022

Release Date:  April 20, 2023

FINDINGS THIS AUDIT: 19

CATEGORY:  NEW -- REPEAT -- TOTAL
Category 1:  1 -- 3 -- 4
Category 2:  7 -- 8 -- 15
Category 3:  0 -- 0 -- 0
TOTAL:  8 -- 11 -- 19

FINDINGS LAST AUDIT: 23

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 our State
Compliance Examination of the
University of Illinois for the year
ended June 30, 2022.  A separate
Financial Audit as of and for the year
ended June 30, 2022 was previously
released on February 16, 2023.  A
separate Single Audit for the year
ended June 30, 2022 was previously
released on March 23, 2023. In total,
this report contains 19 findings, 10
of which were reported in the
Financial Audit and Single Audit
collectively.

SYNOPSIS

• (22-14) The University did not
report certain automobile accidents
involving University vehicles to the
Department of Central Management
Services in a timely manner.
• (22-16) The University did not
ensure employees completed their
initial ethics and sexual harassment
training in accordance with the
requirements of the State Officials
and Employees Ethics Act.
FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

UNTIMELY VEHICLE ACCIDENT REPORTING

The University of Illinois
(University) did not report certain
automobile accidents involving
University vehicles to the Department
of Central Management Services in a
timely manner.

During our testing of the operation of
University vehicles, we noted the
University reported 171 accidents
involving University vehicles to the
Department of Central Management
Services (CMS) during fiscal year
2022. The Urbana Champaign campus
reported 119 accidents, the Chicago
campus reported 46 accidents and the
Springfield campus reported six
accidents.

• Of the 119 accidents reported by the
Urbana-Champaign campus, 29 (24%) were
not reported
timely and ranged from one to 13 days
late.

• Of the 46 accidents reported by the
Chicago campus, twelve (26%) were not
reported timely and
ranged from one to 34 days late.

In addition, we noted the following:

• Of the 118 accidents reported to the
Urbana-Champaign campus, 25 (21%)
involving University
vehicles were not reported timely to
the Urbana-Champaign campus’ motor
pool and ranged from
one to 10 days late.

• Of the 49 accidents reported to the
Chicago campus, eleven (22%) were not
reported timely to
the Chicago campus’ Transportation
Office and ranged from one to 264 days
late, and three (6%)
lacked documentary evidence of when
the accident was reported, thus the
timeliness could not
be determined.

• Upon further review of the
University’s listing of accidents, we
noted the Urbana-Champaign
campus and Chicago campus submitted
one accident claim each to CMS but did
not include
them in the University’s listing.
(Finding 14, Pages 36-37)

We recommended the University
implement procedures to ensure
accidents are reported in a timely
manner.  We also recommended the
University ensure policies and
procedures are clearly understood and
followed by all personnel responsible
for the oversight of University
vehicles within each department.

University officials accepted the
recommendation.

INADEQUATE CONTROLS OVER COMPLIANCE
WITH THE STATE OFFICIALS AND EMPLOYEES
ETHICS ACT

The University of Illinois did not
ensure employees completed their
initial ethics and sexual harassment
training in accordance with the
requirements of the State Officials
and Employees Ethics Act.

During our review of 60 employees,
including 11 newly hired employees,
required to complete ethics and sexual
harassment training for the fiscal
year ended June 30, 2022, we noted the
following:

• Four of the 11 (36%) new employees
did not timely complete the initial
ethics training as required.  Ethics
trainings were completed 10-64 days
late.
• Eight of the 11 (73%) new employees
did not timely complete the initial
sexual harassment training as
required.  Sexual harassment trainings
were completed 16-219 days late.
(Finding 16, Page 40)

We recommended the University
strengthen its controls to ensure all
employees complete their initial
ethics and sexual harassment training
in accordance with the requirements of
the State Officials and Employee
Ethics Act.

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 the next engagement.

AUDITOR’S OPINIONS

The financial audit was previously
released.  Our auditors stated the
financial statements of the University
of Illinois as of and for the year
ended June 30, 2022 are fairly stated
in all material respects.

The single audit was previously
released.  Our auditors also conducted
a Single Audit of the University as
required by the Uniform Guidance and
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,
2022.

ACCOUNTANT’S OPINION

The accountants conducted a State
compliance examination of the
University for the year ended June 30,
2022, as required by the Illinois
State Auditing Act. The accountants
qualified their report on State
compliance for Findings 2021-001
through 2021-004. Except for the
noncompliance described in these
findings, the accountants stated the
University complied, in all material
respects, with the requirements
described in the report.

The State Compliance Examination 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