REPORT DIGEST

UNIVERSITY OF ILLINOIS

SINGLE AUDIT
FOR THE YEAR ENDED JUNE 30, 2022

Release Date:  March 23, 2023

FINDINGS THIS AUDIT:  10

CATEGORY:  NEW -- REPEAT -- TOTAL
Category 1:  1 -- 3 -- 4
Category 2:  4 -- 2 -- 6
Category 3:  0 -- 0 -- 0
TOTAL:  5 -- 5 -- 10

FINDINGS LAST AUDIT: 13

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, 2022.  A
separate digest covering the
University’s Financial Audit as of and
for the year ended June 30, 2022, 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 10 findings, 4 of which were
previously reported in the Financial
Audit.

SYNOPSIS

• (22-6) The University did not
properly report the student enrollment
changes for certain students who
received federal student aid to the
National Student Loan Data System.
• (22-9) The University did not timely
report subaward data to the Federal
Funding Accountability and
Transparency Act Subaward Reporting
System (FSRS) under the HIV-Related
Training and Technical Assistance
program.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

ERRORS IN REPORTING FOR NSLDS

The University of Illinois Urbana-
Champaign did not properly report the
student enrollment changes for
students who received federal student
aid to the National Student Loan Data
System (NSLDS).

Out of the 24 students tested at the
University of Illinois Urbana-
Champaign, we noted 2 (8%) students
with improper reporting which resulted
in the following errors of the
enrollment effective dates to NSLDS:

• For one student, the student’s
status change at the Campus-Level was
reported after the 60-day reporting
requirement and the student’s
enrollment status was not properly
updated at the Program-Level in NSLDS.

• For one student, the University did
not report the correct enrollment
effective date to NSLDS at the
Program-Level.  (Finding 6, pages
23-24)

We recommended the University of
Illinois Urbana-Champaign review
current processes for reporting to
NSLDS and implement procedures to
ensure submissions are reported timely
and accurately.

University officials accepted the
recommendation.

FEDERAL FUNDING ACCOUNTABILITY AND
TRANSPARENCY ACT REPORTING

University of Illinois Chicago did not
timely report subaward data to the
Federal Funding Accountability and
Transparency Act Subaward Reporting
System (FSRS) under the HIV-Related
Training and Technical Assistance
program.

Five out of five subaward obligations/
modifications, totaling $206,081, were
not reported in FSRS within the last
day of the month following the month
in which the subaward amendment
obligation was made.

Under the requirements of the Federal
Funding Accountability and
Transparency Act, (Pub. L. No.
109-282), as amended by section 6202
of Public Law 110-252, hereafter
referred as the “Transparency Act”
that are codified in 2 CFR Part 170,
recipients (i.e. direct recipients) of
grants or cooperative agreements are
required to report first-tier
subawards of $30,000 or more to the
FSRS. The non-federal entity is
required to report each obligating
action to FSRS.  The action must be
reported to FSRS no later than the
last day of the month following the
month in which the subaward/subaward
amendment is made. (Finding 9, Pages
28-29)

We recommended the University of
Illinois Chicago review current
processes and procedures to ensure
Federual Funding Accountability and
Transparency Act reporting
requirements are completed timely.

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, 2022 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,
2022.

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