REPORT DIGEST

UNIVERSITY OF ILLINOIS

SINGLE AUDIT
FOR THE YEAR ENDED JUNE 30, 2024

Release Date:  March 11, 2025

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: 9

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, 2024.  A separate digest
covering the University’s Financial Audit as
of and for the year ended June 30, 2024, was
previously released on January 28, 2025. In
addition, a separate digest covering the
University’s State compliance examination
for the year ended June 30, 2024 will be
issued separately.  In total, this report
contains 4 findings, 1 of which was
previously reported in the Financial Audit.

SYNOPSIS

• (24-2) 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.
• (24-4) The University of Illinois Urbana-
Champaign and the University of Illinois
Chicago did not have sufficient rationale
documented for the noncompetitive
procurement method selected within their
iBuy system at the time of approval of the
purchase to allow a reviewer to determine
the appropriateness of the procurement
method in the Research and Development
Cluster.

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 thirty-two subrecipient payments
tested which were made by the University of
Illinois at Urbana Champaign under the
Research & Development Cluster, twelve
payments (38%) were not submitted within 30
days after receipt of the billing from the
subrecipient.  The payments ranged from
35-201 days after receipt of the billing
from the subrecipients.

Out of eight subrecipient payments tested
which were made by the University of
Illinois Chicago under the Research &
Development Cluster, one payment (13%) was
not submitted within 30 days after receipt
of the billing from the subrecipient.  The
payment was 32 days after receipt of billing
from the subrecipient

Out of eighteen subrecipient payments tested
which were made by the University of
Illinois Chicago under the Health Center
Program Cluster: Community Health Centers
and AIDS Education and Training Centers,
five payments (13%) were not submitted
within 30 days after receipt of the billing
from the subrecipient.  The payments ranged
from 42-120 days after receipt of billing
from the subrecipients. (Finding 2, Pages
14-15)

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.

INTERNAL CONTROLS OVER PROCUREMENT

The University of Illinois Urbana-Champaign
and the University of Illinois Chicago did
not have sufficient rationale documented for
the noncompetitive procurement method
selected within their iBuy system at the
time of approval of the purchase to allow a
reviewer to determine the appropriateness of
the procurement method in the Research &
Development Cluster.

The University of Illinois Urbana-Champaign
and the University of Illinois Chicago’s
internal controls over small purchases
include review and approval of a purchase
requisition form that documents the
procurement method selected. Within the iBuy
system, when a noncompetitive procurement
method is selected, a radio button allows
for selection of one of several
circumstances where noncompetitive
procurement is permitted by 2 CFR 200.320,
including that the procurement can only be
fulfilled by a single source.  When this
selection is made, additional information
supporting this rationale should be
available to the reviewer to determine that
this noncompetitive procurement method is
appropriate.  We noted instances where there
was not evidence that this information was
available to the reviewer at the time of the
approval.

Out of twenty-nine small purchase
procurement transactions tested at the
University of Illinois Urbana-Champaign, for
five transactions (17%), there was not
sufficient evidence to support that
documentation of the noncompetitive
procurement method selected was provided at
the time of review and approval.

Out of eleven small purchase procurement
transactions tested at the University of
Illinois Chicago, for six transactions
(55%), there was not sufficient evidence to
support that documentation of the
noncompetitive procurement method selected
was provided at the time of review and
approval.

Based on additional information provided to
us during our testing, there were no
indications that the noncompetitive
procurement methods selected were
inappropriate. (Finding 4, pages 18-19)

We recommended the University of Illinois
Urbana-Champaign and the University of
Illinois Chicago review current processes
within the iBuy system for noncompetitive
procurement transactions to ensure
sufficient documentation is included to
support the rationale for the noncompetitive
method of procurement selected.

University officials accepted the
recommendation.

OTHER FINDINGS

The remaining finding is 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, 2024 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,
2024.

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:TLK