University of Illinois

Federal Agencies: US Department of Defense (DoD); US Department of Energy (DOE); US Health and Human Services (HHS) Program Names: Research & Development Cluster: Basic, Applied and Advanced Research in Science and Engineering; Research and Technology Development; Fossil Energy Research and Development; and HIV-Related Training and Technical Assistance ALN #s: 12.630; 12.910; 81.089; 93.145 Award Numbers (Federal Award Year): ARMY W911NF-17-2-0196 (2024-2025); DARPA HR0011-23-2-0004 (2024-2025); DOE DE-FE0031581 (2024-2025); and HRSA 5 U1OHA32109-07 (2024-2025) Questioned Costs: None 2025-003. Finding: 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. Condition: Out of seventeen subreci…

Corrective action: Finding 2025-003 Cash Management – Timeliness of Subrecipient Payments Plan: UIC - The Office of Sponsored Programs (OSP) reviewed existing systems, reporting and procedures available to enhance invoice monitoring capabilities. UIC will develop a subaward invoice routing system to centralize and track the subrecipient’s invoice from submission through approvals and timely payment. UIUC – Sponsored Programs Administration is implementing an automated subaward invoicing solution to improve processing efficiency and enhance transparency. By the end of February 2026, all subaward invoices will be routed through the SPA Subaward Tracker, a new online workflow system that enables multiple users t…

Federal Agency: US Department of Agriculture (USDA) Program Name: SNAP Cluster: State Administrative Matching Grants for the Supplemental Nutrition Assistance Program ALN #: 10.561 Award Number (Federal Award Year): IDHS SNAP FCSDQ03623 (2024-2025) Questioned Costs: None 2025-004. Finding: Internal Controls over Procurement The University of Illinois Urbana-Champaign did not have sufficient rationale documented for the noncompetitive procurement method selected within their iBuy procurement system at the time of approval of the purchase to allow a reviewer to determine the appropriateness of the procurement method. Condition: The University of Illinois Urbana-Champaign’s internal controls over small purchases include review and approval of a purchase requisition form that documents the procurement method selected. Prior to June 15, 2025, when a noncompetitive procurement method was…

Corrective action: Finding 2025-004 Internal Controls over Procurement Plan: The enhancement to the e-procurement system to ensure appropriate documentation is captured in the central procurement file was implemented in June 2025. Implementation Date: June 15, 2025 Contact: Aaron Rosenthal, Assistant Vice Chancellor Purchasing and Contract Management University of Illinois Chicago Aaronr1@uillinois.edu 312-996-8074 Bradley Henson, Director of Purchasing Purchasing and Contract Management University of Illinois Urbana-Champaign Bhenson4@uillinois.edu 217-300-2459

Federal Agencies: US Department of Defense (DoD); US Department of Energy (DOE); US Health and Human Services (HHS) Program Names: Research & Development Cluster: Basic, Applied and Advanced Research in Science and Engineering; Fossil Energy Research and Development; COVID19 – Discovery and Applied Research for Technological Innovations to Improve Human Health; Research and Technology Development; Office of Science and Financial Assistance Program; Air Force Defense Research Sciences Program; Cardiovascular Diseases Research; Health Center Program Cluster: Community Health Centers; and AIDS Education and Training Centers ALN #s: 12.630; 81.089; 93.286; 12.910; 81.049; 12.800; 93.837; 93.224; and 93.145 Award Numbers: ARMY W911NF-17-2-0196; DOE DE-FE0031581; DOE DE-FE0032049; NIH 1 R21 EB031310A; DARPA HR011-23-2-0004; DOE DE-SC0018420; AF FA9550-23-1-0609; SNAP 5R01HL152692-04; HRSA …

Corrective action: Finding 2024-002 Cash Management – Timeliness of Subrecipient Payments Plan: UIC - The University of Illinois Chicago will provide additional training and guidance to research administrators on the requirement of timely payments to subrecipients. UIUC – Sponsored Program Administration continues the development of a subaward invoice automation platform to create and capture efficiencies toward the 30-day payment requirement. In tandem, there is continual review of strategies to address the current manual, multi-layered approval and payment process. Expected Implementation Date: UIC - March 2025 UIUC - December 2025 Contact: Katrina Lopez, Assistant Director Office of Sponsored Programs (OSP)…

Federal Agency: US Department of Education (ED) Program Name: Student Financial Assistance Cluster: Federal Direct Student Loans ALN #: 84.268 Award Numbers: N/A; Federal Award Year 2023 - 2024 Questioned Costs: None 2024-003. Finding: Errors in Reporting for NSLDS The University of Illinois Chicago did not properly report an enrollment change for a student who received federal student aid to the National Student Loan Data System (NSLDS) and the internal controls in place did not identify the error. Condition: Out of the twenty-five students tested at the University of Illinois Chicago, we noted one (4%) student in which the University did not report the correct enrollment effective date to the NSLDS at the Program-Level. The sample was not intended to be, and was not, a statistically valid sample. Criteria: The Code of Federal Regulations (34 CFR 685.309) requires enrollmen…

Corrective action: Finding 2024-003 Error in Reporting for NSLDS Plan: Administrative Information Technology Solutions (AITS) identified an Ellucian defect causing a misalignment between the program begin date and enrollment status dates. AITS is collaborating with Ellucian to report any ongoing issues since the October 2024 resolution, and drive the resolution of defects, if necessary. Expected Implementation Date: October 2024 Contact: Chris Sayre Registrar University of Illinois Chicago Csayre2@uic.edu 312-996-3077

Federal Agencies: US Department of Agriculture (USDA), US Department of Energy (DOE), US Health & Human Services (HHS) Program Names: Research & Development Cluster: Agriculture and Food Research Initiative (AFRI); Office of Science Financial Assistance Program; Fossil Energy Research and Development; Alcohol Research Programs; Cardiovascular Diseases Research; Arthritis, Musculoskeletal and Skin Diseases Research; Vision Research ALN #s: 10.310; 81.049; 81.089; 93.273; 93.837; 93.846; and 93.867 Award Numbers: AG NIFA 2021-68012-35898; DOE DE-SC0018420; DOE DE-FE0032049; SNAP 5P50AA022538 10; SNAP 5R01HL152692-04; Snp 5R01AR081448-02; and NEI 5 P30 EY001792-45 Questioned Costs: None 2024-004. Finding: Internal Controls over Procurement The University of Illinois Urbana-Champaign and the University of Illinois Chicago did not have sufficient rationale documented for the noncompeti…

Corrective action: Finding 2024-004 Internal Controls over Procurement Plan: University will work with information technology to enhance the eprocurement system to ensure appropriate documentation support is captured when a user selects the method for a non-competitive procurement. Expected Implementation Date: December 2025 Contact: Aaron Rosenthal, Assistant Vice Chancellor Purchasing and Contract Management University of Illinois Chicago Aaronr1@uillinois.edu 312-996-8074 Bradley Henson, Director of Purchasing Purchasing and Contract Management University of Illinois Urbana-Champaign Bhenson4@uillinois.edu 217-300-2459

Federal Agency: US Department of Homeland Security (DHS) and US Department of Education (ED) Program Names: Cooperating Technical Partners; Governor’s Emergency Education Relief Fund; Elementary and Second School Emergency Relief Fund; and Higher Education Emergency Relief Fund ALN #s: 97.045; 84.425C; 84.425D; and 84.425F Award Numbers: DHS EMC-2019-CA-00009; DHS EMC-2018-CA-00010; IBHE GEERF 601-GEE-2200-UIC; 826 DOE ISBE Loyola Partnership; and 831 DE UIS HEERF Institution; Federal Award Year 2022 - 2023 Questioned Costs: None 2023-004. Finding: Reporting The University of Illinois’ controls in place did not ensure certain reporting requirements were submitted timely, and in some cases, were not properly reviewed for accuracy. Out of the seven Cooperating Technical Partners quarterly performance reports tested, the University of Illinois Urbana-Champaign did not submit two r…

Corrective action: Finding 2023-004 Reporting Plan: The University of Illinois Chicago will send reminders communicating the importance of timely programmatic reports. The University of Illinois Urbana Champaign will train an additional staff member to prepare the quarterly reports and will be activated as needed. This will allow greater flexibility and increased capacity for achieving timely quarterly reporting. Outlook calendar reminders will be added to both the PI and backup staff member’s calendars to help ensure future quarterly reports are prepared and submitted by the sponsor deadline. The University of Illinois Springfield will review internal processes used to identify and document financial reporti…

Federal Agency: US Health & Human Services (HHS) Program Name: Health Center Program ALN #: 93.224 Award Number: HRSA 5 U1OHA29293-08; Federal Award Year 2022 - 2023 Questioned Costs: None 2023-005. Finding: 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 Health Center Program and the controls in place did not identify the error. One out of eight subaward obligations/modifications tested was not reported in FSRS within the last day of the month following the month in which the subaward/subaward amendment obligation was made. The subaward was reported 168 days late. Transactions Tested Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements 8 0 1 0 0 Dollar Am…

Corrective action: Finding 2023-005 Federal Funding Accountability and Transparency Act Reporting Plan: The University of Illinois Chicago will implement an additional layer of review following subaward execution to detect any data entry errors in the University’s proposal management system. Expected Implementation Date: March 2024 Contact: Karen McCormack, Executive Director University of Illinois Chicago – Office of Sponsored Programs (OSP) krnmccor@uic.edu 312-996-0624

Federal Agencies: US Department of Energy (DOE); and US Health and Human Services (HHS Program Names: Research & Development Cluster: Office of Science and Financial Assistance Program; Health Center Program Cluster; and HIV-Related Training and Technical Assistance Program ALN #s: 81.049; 93.224; and 93.145 Award Numbers: DOE DE-SC0018420; and 675 HRSA 5U1OHA29293-07; Federal Award Year 2022 - 2023 Questioned Costs: None 2023-006. Finding: 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 did not have controls in place to prevent 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 3…

Corrective action: Finding 2023-006 Cash Management – Timeliness of Subrecipient Payments Plan: The University of Illinois Chicago will send reminders to research administrators communicating the importance of timely payments to subrecipients. This University of Illinois Urbana-Champaign’s administering unit established an email alert to notify individuals when the central sponsored program office sends a subrecipient invoice. Also, an automated process creates a checklist for processing. Additionally, the Sponsored Programs Office will implement internal measures, including the development and implementation of a subaward invoice automation platform, to address inefficiencies related to the current multi-de…

Federal Agency: US Department of Education (ED) Program Name: Student Financial Assistance Cluster: Federal Direct Student Loans ALN #: 84.268 Award Numbers: N/A; Federal Award Year 2022 - 2023 Questioned Costs: None 2023-007. Finding: Errors in Reporting for NSLDS The University of Illinois Chicago did not properly report an enrollment change for certain students who received federal student aid to the National Student Loan Data System (NSLDS) and the internal controls in place did not identify the errors. Out of the twenty students tested at the University of Illinois Chicago, we noted two (10%) students in which the University did not report the correct enrollment effective date to the NSLDS at the Program-Level. The sample was not intended to be, and was not, a statistically valid sample. The Code of Federal Regulations (34 CFR 685.309) requires enrollment status changes f…

Corrective action: Finding 2023-007 Errors in Reporting for NSLDS Plan: An update to the university’s student information system fixed the error which stemmed from a production defect. Expected Implementation Date: June 4, 2023 Contact: Christopher Sayer Acting Registrar University of Illinois Chicago Csayre2@uic.edu 312-996-3077

Federal Agency: US Department of Education (ED) Program Name: Student Financial Assistance Cluster: Federal Direct Student Loans and Federal Pell Grant Program ALN #: 84.063 and 84.268 Award Numbers: N/A; Federal Award Year 2022 - 2023 Questioned Costs: $681 2023-008. Finding: Error in Return of Title IV Funds Calculation The University of Illinois Urbana-Champaign did not use the correct withdrawal date in the return of Title IV funds calculation for a student, which resulted in a shortage of $681 due to the Department of Education. The University’s internal control related to the review of return of Title IV funds did not identify the data entry error. Out of the fifteen students tested at the University of Illinois Urbana-Champaign, we noted one (7%) student in which the return of Title IV funds calculation was performed incorrectly. The sample was not intended to be, and w…

Corrective action: Finding 2023-008 Error in Return of Title IV Funds Calculation Plan: Registrar Office has implemented regular report generation to identify any future scenarios where the effective date used on a student withdrawal is not correctly entered on the SFAWDRL form for Student Financial Aid Office’s use. Expected Implementation Date: October 19, 2023Contact: Donna Butler Sr. Associate Registrar University of Illinois Urbana-Champaign dbutler@illinois.edu 217-244-9078

Federal Agency: US Department of Education (ED) Program Name: Elementary and Second School Emergency Relief Fund ALN #: 84.425D Award Numbers: 826 DOE ISBE Loyola Partnership; Federal Award Year 2022 - 2023 Questioned Costs: N/A 2023-009. Finding: Lack of Subrecipient Monitoring The University of Illinois Springfield did not properly perform required subrecipient monitoring procedures on a certain subrecipient and the internal controls in place failed to ensure all monitoring procedures were performed. For one out of two subrecipients tested, t…

Corrective action: Finding 2023-009 Lack of Subrecipient Monitoring Plan: The University of Illinois Springfield will review procedures to ensure subrecipient monitoring is conducted and documented for all subawards. Expected Implementation Date: April 2024 Contact: Charles Alsbury, Director Office of Research & Sponsored Programs, Post-Award University of Illinois Springfield Ralsb01s@uis.edu 217-206-7849

The University of Illinois Chicago had one instance of excess cash for the Direct Loan program. During our cash management testing, we identified that the University of Illinois Chicago had excess cash for the Direct Loan program ranging from $113,662 to $186,656 during the period of December 16, 2021 through January 4, 2022. In these situations, the excess cash did not exceed one percent of total prior year drawdowns, however, amounts were not returned within a seven-day period, as outlined below. Uniform Grant Guidance (34 CFR 668.166) states the Secretary considers excess cash to be any amount of title IV, HEA program funds, other than Federal Perkins Loan program funds, that an institution does not disburse to students by the end of the third business day following the date the institution (1) received those funds from the Secretary; or (2) deposited or transferred to its depository…

Corrective action: Finding 2022-005 Excess Cash - SFA Plan: The University will continue to use the enhanced excess cash identification process which was implemented in May 2022 Expected Implementation Date: May 2022

The University of Illinois Urbana-Champaign did not properly report the student enrollment changes for certain 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 two (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. The sample was not intended to be, and was not, a statistically valid sample. The Code of Federal Regulations (34 CFR 685.309) requires enrollment st…

Corrective action: Finding 2022-006 Errors in Reporting for NSLDS Plan: The unofficial withdrawal enrollment reporting process is a manual process for the University of Illinois Urbana-Champaign. The Office of the Registrar and the Office of Student Financial Aid are continuing to review the process and find ways to reduce the potential for human error. An additional staff member was hired in the Office of the Registrar and beginning January 2023 is reviewing all manually entered information. The Office of Student Financial Aid has implemented an additional check to ensure information provided to the Office of the Registrar is accurate. Expected Implementation Date: March 2023

The University of Illinois Urbana-Champaign did not have adequate procedures in place to ensure the proper Airport Improvement Program reporting requirements were submitted timely. During our reporting testing, we identified the University of Illinois Urbana-Champaign did not timely submit two of the two annual reports required. The annual reports for the period ending September 30, 2021 were due by December 31, 2021, however, were submitted on January 6, 2022. The Airport Improvement Program requires submission of a signed and dated SF-425 report annually, due 90 days after the end of federal fiscal year in which this grant is open (due December 31 of each year the grant is open). Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls deigned to reasonably ensure compliance with Federal laws, regulation…

Corrective action: Finding 2022-007 Late Submission of Annual Reporting Plan: The University of Illinois Urbana-Champaign will review internal processes used to identify and document the financial reporting requirements per the terms and conditions of each sponsored project and conduct refresher training, as appropriate.. Expected Implementation Date: January 2023

The University of Illinois Urbana-Champaign did not make a subrecipient payment timely under the Research and Development Cluster: Office of Science Financial Assistance Program and the University of Illinois Chicago did not make a subrecipient payment timely under the HIV-Related Training and Technical Assistance program. Out of six subrecipient payments made by the University of Illinois Urbana-Champaign, one payment (17%) was not submitted within 30 days after receipt of the billing from the subrecipient. The University of Illinois Urbana-Champaign made payment to the subrecipient 68 days after receipt of the billing from the subrecipient. Out of fourteen subrecipient payments made by the University of Illinois Chicago, one payment (7%) was not submitted within 30 days after receipt of the billing from the subrecipient. The University of Illinois Chicago made payment to the subrec…

Corrective action: Finding 2022-008 Timing of Subrecipient Payments Plan: UIUC- The University of Illinois Urbana-Champaign continues to review and enhance its internal subrecipient payment processes to find ways to identify and prevent untimely subrecipient payments, and to reduce the potential for human error. The University will implement additional internal measures to address inefficiencies related to the current multi-department review, approval, and payment process. UIC - The University of Illinois Chicago will communicate reminders and provide training, as necessary, to parties involved in the subrecipient payment process. The University will continue to monitor and refine procedures. Expected Impleme…

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 five subaward obligations/modifications were not reported in FSRS within the last day of the month following the month in which the subaward/subaward amendment obligation was made. See Schedule of Findings and Questioned Costs for chart/table. 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 t…

Corrective action: Finding 2022-009 Federal Funding Accountability and Transparency Act Reporting Plan: The University of Illinois Chicago has ensured that FFATA reporting is current. Any discrepancies between FSRS.gov and University records are actively being resolved. The University will continue to regularly monitor. Expected Implementation Date: December 2022

University of Illinois Chicago did not maintain adequate records for procurement transactions in the Research and Development Cluster and for procurement transactions in the HIV-Related Training and Technical Assistance program. One out of 40 sampled expenditures in the Research and Development Cluster: Biomedical Research and Research Training did not contain proper supporting documentation for a small purchase procurement. The documentation did not contain evidence for the rationale of not obtaining price quotes, and the purchase order was approved after the services were rendered. Two out of 40 sampled expenditures in the HIV-Related Training and Technical Assistance program did not contain proper supporting documentation for a small purchase procurement. The documentation did not contain evidence for the rationale of not obtaining price quotes, and the purchase orders were approve…

Corrective action: Finding 2022-010 Inadequate Support for Procurement Plan: Effective September 20, 2022, the University of Illinois Chicago requires all procurement requisitions to be processed using the iBuy eProcurement system. Therefore, required procurement support is captured in the official procurement file. Expected Implementation Date: September 20, 2022

The University of Illinois at Springfield and the University of Illinois at Chicago did not have adequate procedures in place to ensure the proper Higher Education Emergency Relief Fund (HEERF) reporting requirements were submitted timely. Additionally, the University of Illinois at Springfield did not have sufficient controls documenting evidence of a formal review.During our testing of reporting requirements for HEERF programs, we noted that for the student aid portion (84.425E) at the University of Illinois at Springfield officials could not provide support to show that a 30 day report due on July 13, 2020 was posted. Additionally, the University of Illinois at Springfield did not post a required 45-day report which was due by August 27, 2020 nor was a required 1st quarter report covering July 1, 2020 through September 30, 2020 posted. Further, the University of Illinois at Springfiel…

Corrective action: Finding 2021-008 Untimely Submission of HEERF ReportingPlan:UIC- The final submission date for HEERF reporting will be for Q2 2022 on 3/30/2022 and the University has issued alerts and calendar reminders to ensure this will be reported on time, within 10 days after the close of the quarter.UIS - UIS has implemented a review process whereby the director prepares the report another appropriate staff member reviews and approves the data prior to publishing. In the absence of the director, the associate director or another senior staff member may prepare the report. We are also ensuring that the quarterly reports posted to the website are documented, time stamped, and saved as a pdf for future r…

The University of Illinois at Springfield (the University) did not have adequate procedures in place to ensure that disbursements of student aid through the Higher Education Emergency Relief Fund (HEERF) were made in accordance with the University?s documented distribution plan.According to the University?s documented distribution plan, criteria for student aid included award limits based on a student?s Expected Family Contribution (EFC). Students with an EFC over a determined limit were not eligible to receive student aid. We tested sixty students that received aid, from a statistically valid sample. For nine (15%) of those students, the student had an EFC over the determined limit to receive funding and therefore should not have been eligible to receive funding.Additionally, for one of the sixty students tested (2%), the student was awarded an amount in excess of the University?s estab…

Corrective action: Finding 2021-009 HEERF Student Aid DisbursementsPlan:The Director of Financial Aid and other staff members prepared the criteria for HEERF III student grant awards in fall 2021. The criteria was vetted and reviewed by Internal Audit, as well as, the Acting Associate Provost for Enrollment Management. The data extracted from Banner to determine which students met the established criteria was reviewed extensively internally, including review and agreement by another staff member, prior to submitting the feeder files to Bursar for disbursement. The same process is being followed in the spring semester.Expected Implementation Date:November 2021Contact:Lacey Engelbrecht, Director of Financial Aid…

The University of Illinois at Chicago and the University of Illinois at 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 25 students, from a statistically valid sample, tested at the University of Illinois at Chicago, we noted 15 (60%) students with improper reporting which resulted in errors of the enrollment effective dates to NSLDS. For one student, the University did not report the correct enrollment effective date to NSLDS at the Campus-Level and Program Level. For three students, the students? enrollment status was not properly updated at the Program-Level in NSLDS. For 10 students, the students? status changes at the ProgramLevel were reported after the 60-day reporting requirement. For the remaining student, the University did not report the correct enr…

Corrective action: Finding 2021-010 Errors in Reporting for NSLDSPlan:UIUC - The University will continue with the plan implemented in spring 2021UIC - Office of Student Financial Aid and Scholarships will work along with Registration Services to make sure the program enrollment dates are updated properly and within the allotted timeframe.Expected Implementation Date:UIUC: Spring 2021UIC: January 2022Contact:Meghan Hazen, RegistrarUniversity of Illinois Urbana-Champaignmhazen@illinois.edu(217)333-2034Robert Dixon, RegistrarUniversity of Illinois Chicagorobd@uic.edu(312) 996-9499Deidre Rush, Director of Fiscal OperationsOffice of Student Financial Aid University of Illinois Chicagodeidreb@uic.edu312-996-5563