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 reports (29%) within the required timeframe. Two reports for the quarter ended December 31, 2022 were due by January 30, 2023, however, were submitted February 3, 2023. The sample was not intended to be, and was not, a statistically valid sample.
The Cooperating Technical Partners grant program requires submission of quarterly performance reports 30 days after the end of each quarter.
Out of the four Governor’s Emergency Education Relief Fund quarterly reports submitted by the University of Illinois Chicago under the Education Stabilization Fund, one report (25%) was not submitted within the required timeframe. The report for the quarter ended March 31, 2023 was due by May 1, 2023, however was submitted May 8, 2023.
The Governor’s Emergency Education Relief Fund, Elementary and Second Emergency Relief Fund and Higher Education Emergency Relief Fund require submission of quarterly financial reports 30 days after the end of each quarter.
Out of the four Elementary and Second School Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, four reports (100%) have not been submitted.
Out of the four Higher Education Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, one report (25%) did not contain sufficient evidence the report was reviewed prior to submission.
The University of Illinois Springfield did not accurately report their methodology for conducting direct outreach to financial aid applicants for the Higher Education Emergency Relief Fund required within the 2022 annual report which was submitted timely on March 24, 2023.
2023-004. Finding: Reporting (Continued)
The Higher Education Emergency Relief Fund requires the reporting of the methodology for conducting direct outreach to financial aid applicants in the annual report.
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, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure reports are submitted timely.
University of Illinois Urbana-Champaign officials stated reporting was late due to other project priorities and a change in the report template.
University of Illinois Chicago officials stated due to miscommunication within the department the progress report was submitted after the deadline.
University of Illinois Springfield officials stated the Elementary and Second School Emergency Relief Fund quarterly reports were not submitted due to miscommunication with the sponsor regarding reporting requirements. Additionally, University officials stated for the Higher Education Emergency Relief Fund, an oversight led to the insufficient review prior to submission and a misunderstanding of the requirement led to not disclosing the methodology of direct outreach to financial aid recipients in the report.
Without proper program reporting processes and procedures, the submission of late reports or inaccurate reporting is noncompliance with Federal regulation and could result in the loss of future funding. (Finding Code No. 2023-004; 2022-007)
Recommendation:
We recommend the University of Illinois Urbana-Champaign, the University of Illinois Chicago, and the University of Illinois Springfield review current processes and procedures to ensure reporting requirements are completed timely.
University Response:
Accepted. The University will take steps identified to address the recommendation in this finding.
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 reports (29%) within the required timeframe. Two reports for the quarter ended December 31, 2022 were due by January 30, 2023, however, were submitted February 3, 2023. The sample was not intended to be, and was not, a statistically valid sample.
The Cooperating Technical Partners grant program requires submission of quarterly performance reports 30 days after the end of each quarter.
Out of the four Governor’s Emergency Education Relief Fund quarterly reports submitted by the University of Illinois Chicago under the Education Stabilization Fund, one report (25%) was not submitted within the required timeframe. The report for the quarter ended March 31, 2023 was due by May 1, 2023, however was submitted May 8, 2023.
The Governor’s Emergency Education Relief Fund, Elementary and Second Emergency Relief Fund and Higher Education Emergency Relief Fund require submission of quarterly financial reports 30 days after the end of each quarter.
Out of the four Elementary and Second School Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, four reports (100%) have not been submitted.
Out of the four Higher Education Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, one report (25%) did not contain sufficient evidence the report was reviewed prior to submission.
The University of Illinois Springfield did not accurately report their methodology for conducting direct outreach to financial aid applicants for the Higher Education Emergency Relief Fund required within the 2022 annual report which was submitted timely on March 24, 2023.
2023-004. Finding: Reporting (Continued)
The Higher Education Emergency Relief Fund requires the reporting of the methodology for conducting direct outreach to financial aid applicants in the annual report.
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, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure reports are submitted timely.
University of Illinois Urbana-Champaign officials stated reporting was late due to other project priorities and a change in the report template.
University of Illinois Chicago officials stated due to miscommunication within the department the progress report was submitted after the deadline.
University of Illinois Springfield officials stated the Elementary and Second School Emergency Relief Fund quarterly reports were not submitted due to miscommunication with the sponsor regarding reporting requirements. Additionally, University officials stated for the Higher Education Emergency Relief Fund, an oversight led to the insufficient review prior to submission and a misunderstanding of the requirement led to not disclosing the methodology of direct outreach to financial aid recipients in the report.
Without proper program reporting processes and procedures, the submission of late reports or inaccurate reporting is noncompliance with Federal regulation and could result in the loss of future funding. (Finding Code No. 2023-004; 2022-007)
Recommendation:
We recommend the University of Illinois Urbana-Champaign, the University of Illinois Chicago, and the University of Illinois Springfield review current processes and procedures to ensure reporting requirements are completed timely.
University Response:
Accepted. The University will take steps identified to address the recommendation in this finding.
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 reports (29%) within the required timeframe. Two reports for the quarter ended December 31, 2022 were due by January 30, 2023, however, were submitted February 3, 2023. The sample was not intended to be, and was not, a statistically valid sample.
The Cooperating Technical Partners grant program requires submission of quarterly performance reports 30 days after the end of each quarter.
Out of the four Governor’s Emergency Education Relief Fund quarterly reports submitted by the University of Illinois Chicago under the Education Stabilization Fund, one report (25%) was not submitted within the required timeframe. The report for the quarter ended March 31, 2023 was due by May 1, 2023, however was submitted May 8, 2023.
The Governor’s Emergency Education Relief Fund, Elementary and Second Emergency Relief Fund and Higher Education Emergency Relief Fund require submission of quarterly financial reports 30 days after the end of each quarter.
Out of the four Elementary and Second School Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, four reports (100%) have not been submitted.
Out of the four Higher Education Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, one report (25%) did not contain sufficient evidence the report was reviewed prior to submission.
The University of Illinois Springfield did not accurately report their methodology for conducting direct outreach to financial aid applicants for the Higher Education Emergency Relief Fund required within the 2022 annual report which was submitted timely on March 24, 2023.
2023-004. Finding: Reporting (Continued)
The Higher Education Emergency Relief Fund requires the reporting of the methodology for conducting direct outreach to financial aid applicants in the annual report.
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, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure reports are submitted timely.
University of Illinois Urbana-Champaign officials stated reporting was late due to other project priorities and a change in the report template.
University of Illinois Chicago officials stated due to miscommunication within the department the progress report was submitted after the deadline.
University of Illinois Springfield officials stated the Elementary and Second School Emergency Relief Fund quarterly reports were not submitted due to miscommunication with the sponsor regarding reporting requirements. Additionally, University officials stated for the Higher Education Emergency Relief Fund, an oversight led to the insufficient review prior to submission and a misunderstanding of the requirement led to not disclosing the methodology of direct outreach to financial aid recipients in the report.
Without proper program reporting processes and procedures, the submission of late reports or inaccurate reporting is noncompliance with Federal regulation and could result in the loss of future funding. (Finding Code No. 2023-004; 2022-007)
Recommendation:
We recommend the University of Illinois Urbana-Champaign, the University of Illinois Chicago, and the University of Illinois Springfield review current processes and procedures to ensure reporting requirements are completed timely.
University Response:
Accepted. The University will take steps identified to address the recommendation in this finding.
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 reports (29%) within the required timeframe. Two reports for the quarter ended December 31, 2022 were due by January 30, 2023, however, were submitted February 3, 2023. The sample was not intended to be, and was not, a statistically valid sample.
The Cooperating Technical Partners grant program requires submission of quarterly performance reports 30 days after the end of each quarter.
Out of the four Governor’s Emergency Education Relief Fund quarterly reports submitted by the University of Illinois Chicago under the Education Stabilization Fund, one report (25%) was not submitted within the required timeframe. The report for the quarter ended March 31, 2023 was due by May 1, 2023, however was submitted May 8, 2023.
The Governor’s Emergency Education Relief Fund, Elementary and Second Emergency Relief Fund and Higher Education Emergency Relief Fund require submission of quarterly financial reports 30 days after the end of each quarter.
Out of the four Elementary and Second School Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, four reports (100%) have not been submitted.
Out of the four Higher Education Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, one report (25%) did not contain sufficient evidence the report was reviewed prior to submission.
The University of Illinois Springfield did not accurately report their methodology for conducting direct outreach to financial aid applicants for the Higher Education Emergency Relief Fund required within the 2022 annual report which was submitted timely on March 24, 2023.
2023-004. Finding: Reporting (Continued)
The Higher Education Emergency Relief Fund requires the reporting of the methodology for conducting direct outreach to financial aid applicants in the annual report.
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, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure reports are submitted timely.
University of Illinois Urbana-Champaign officials stated reporting was late due to other project priorities and a change in the report template.
University of Illinois Chicago officials stated due to miscommunication within the department the progress report was submitted after the deadline.
University of Illinois Springfield officials stated the Elementary and Second School Emergency Relief Fund quarterly reports were not submitted due to miscommunication with the sponsor regarding reporting requirements. Additionally, University officials stated for the Higher Education Emergency Relief Fund, an oversight led to the insufficient review prior to submission and a misunderstanding of the requirement led to not disclosing the methodology of direct outreach to financial aid recipients in the report.
Without proper program reporting processes and procedures, the submission of late reports or inaccurate reporting is noncompliance with Federal regulation and could result in the loss of future funding. (Finding Code No. 2023-004; 2022-007)
Recommendation:
We recommend the University of Illinois Urbana-Champaign, the University of Illinois Chicago, and the University of Illinois Springfield review current processes and procedures to ensure reporting requirements are completed timely.
University Response:
Accepted. The University will take steps identified to address the recommendation in this finding.
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 reports (29%) within the required timeframe. Two reports for the quarter ended December 31, 2022 were due by January 30, 2023, however, were submitted February 3, 2023. The sample was not intended to be, and was not, a statistically valid sample.
The Cooperating Technical Partners grant program requires submission of quarterly performance reports 30 days after the end of each quarter.
Out of the four Governor’s Emergency Education Relief Fund quarterly reports submitted by the University of Illinois Chicago under the Education Stabilization Fund, one report (25%) was not submitted within the required timeframe. The report for the quarter ended March 31, 2023 was due by May 1, 2023, however was submitted May 8, 2023.
The Governor’s Emergency Education Relief Fund, Elementary and Second Emergency Relief Fund and Higher Education Emergency Relief Fund require submission of quarterly financial reports 30 days after the end of each quarter.
Out of the four Elementary and Second School Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, four reports (100%) have not been submitted.
Out of the four Higher Education Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, one report (25%) did not contain sufficient evidence the report was reviewed prior to submission.
The University of Illinois Springfield did not accurately report their methodology for conducting direct outreach to financial aid applicants for the Higher Education Emergency Relief Fund required within the 2022 annual report which was submitted timely on March 24, 2023.
2023-004. Finding: Reporting (Continued)
The Higher Education Emergency Relief Fund requires the reporting of the methodology for conducting direct outreach to financial aid applicants in the annual report.
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, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure reports are submitted timely.
University of Illinois Urbana-Champaign officials stated reporting was late due to other project priorities and a change in the report template.
University of Illinois Chicago officials stated due to miscommunication within the department the progress report was submitted after the deadline.
University of Illinois Springfield officials stated the Elementary and Second School Emergency Relief Fund quarterly reports were not submitted due to miscommunication with the sponsor regarding reporting requirements. Additionally, University officials stated for the Higher Education Emergency Relief Fund, an oversight led to the insufficient review prior to submission and a misunderstanding of the requirement led to not disclosing the methodology of direct outreach to financial aid recipients in the report.
Without proper program reporting processes and procedures, the submission of late reports or inaccurate reporting is noncompliance with Federal regulation and could result in the loss of future funding. (Finding Code No. 2023-004; 2022-007)
Recommendation:
We recommend the University of Illinois Urbana-Champaign, the University of Illinois Chicago, and the University of Illinois Springfield review current processes and procedures to ensure reporting requirements are completed timely.
University Response:
Accepted. The University will take steps identified to address the recommendation in this finding.
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 reports (29%) within the required timeframe. Two reports for the quarter ended December 31, 2022 were due by January 30, 2023, however, were submitted February 3, 2023. The sample was not intended to be, and was not, a statistically valid sample.
The Cooperating Technical Partners grant program requires submission of quarterly performance reports 30 days after the end of each quarter.
Out of the four Governor’s Emergency Education Relief Fund quarterly reports submitted by the University of Illinois Chicago under the Education Stabilization Fund, one report (25%) was not submitted within the required timeframe. The report for the quarter ended March 31, 2023 was due by May 1, 2023, however was submitted May 8, 2023.
The Governor’s Emergency Education Relief Fund, Elementary and Second Emergency Relief Fund and Higher Education Emergency Relief Fund require submission of quarterly financial reports 30 days after the end of each quarter.
Out of the four Elementary and Second School Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, four reports (100%) have not been submitted.
Out of the four Higher Education Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, one report (25%) did not contain sufficient evidence the report was reviewed prior to submission.
The University of Illinois Springfield did not accurately report their methodology for conducting direct outreach to financial aid applicants for the Higher Education Emergency Relief Fund required within the 2022 annual report which was submitted timely on March 24, 2023.
2023-004. Finding: Reporting (Continued)
The Higher Education Emergency Relief Fund requires the reporting of the methodology for conducting direct outreach to financial aid applicants in the annual report.
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, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure reports are submitted timely.
University of Illinois Urbana-Champaign officials stated reporting was late due to other project priorities and a change in the report template.
University of Illinois Chicago officials stated due to miscommunication within the department the progress report was submitted after the deadline.
University of Illinois Springfield officials stated the Elementary and Second School Emergency Relief Fund quarterly reports were not submitted due to miscommunication with the sponsor regarding reporting requirements. Additionally, University officials stated for the Higher Education Emergency Relief Fund, an oversight led to the insufficient review prior to submission and a misunderstanding of the requirement led to not disclosing the methodology of direct outreach to financial aid recipients in the report.
Without proper program reporting processes and procedures, the submission of late reports or inaccurate reporting is noncompliance with Federal regulation and could result in the loss of future funding. (Finding Code No. 2023-004; 2022-007)
Recommendation:
We recommend the University of Illinois Urbana-Champaign, the University of Illinois Chicago, and the University of Illinois Springfield review current processes and procedures to ensure reporting requirements are completed timely.
University Response:
Accepted. The University will take steps identified to address the recommendation in this finding.
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 reports (29%) within the required timeframe. Two reports for the quarter ended December 31, 2022 were due by January 30, 2023, however, were submitted February 3, 2023. The sample was not intended to be, and was not, a statistically valid sample.
The Cooperating Technical Partners grant program requires submission of quarterly performance reports 30 days after the end of each quarter.
Out of the four Governor’s Emergency Education Relief Fund quarterly reports submitted by the University of Illinois Chicago under the Education Stabilization Fund, one report (25%) was not submitted within the required timeframe. The report for the quarter ended March 31, 2023 was due by May 1, 2023, however was submitted May 8, 2023.
The Governor’s Emergency Education Relief Fund, Elementary and Second Emergency Relief Fund and Higher Education Emergency Relief Fund require submission of quarterly financial reports 30 days after the end of each quarter.
Out of the four Elementary and Second School Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, four reports (100%) have not been submitted.
Out of the four Higher Education Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, one report (25%) did not contain sufficient evidence the report was reviewed prior to submission.
The University of Illinois Springfield did not accurately report their methodology for conducting direct outreach to financial aid applicants for the Higher Education Emergency Relief Fund required within the 2022 annual report which was submitted timely on March 24, 2023.
2023-004. Finding: Reporting (Continued)
The Higher Education Emergency Relief Fund requires the reporting of the methodology for conducting direct outreach to financial aid applicants in the annual report.
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, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure reports are submitted timely.
University of Illinois Urbana-Champaign officials stated reporting was late due to other project priorities and a change in the report template.
University of Illinois Chicago officials stated due to miscommunication within the department the progress report was submitted after the deadline.
University of Illinois Springfield officials stated the Elementary and Second School Emergency Relief Fund quarterly reports were not submitted due to miscommunication with the sponsor regarding reporting requirements. Additionally, University officials stated for the Higher Education Emergency Relief Fund, an oversight led to the insufficient review prior to submission and a misunderstanding of the requirement led to not disclosing the methodology of direct outreach to financial aid recipients in the report.
Without proper program reporting processes and procedures, the submission of late reports or inaccurate reporting is noncompliance with Federal regulation and could result in the loss of future funding. (Finding Code No. 2023-004; 2022-007)
Recommendation:
We recommend the University of Illinois Urbana-Champaign, the University of Illinois Chicago, and the University of Illinois Springfield review current processes and procedures to ensure reporting requirements are completed timely.
University Response:
Accepted. The University will take steps identified to address the recommendation in this finding.
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 reports (29%) within the required timeframe. Two reports for the quarter ended December 31, 2022 were due by January 30, 2023, however, were submitted February 3, 2023. The sample was not intended to be, and was not, a statistically valid sample.
The Cooperating Technical Partners grant program requires submission of quarterly performance reports 30 days after the end of each quarter.
Out of the four Governor’s Emergency Education Relief Fund quarterly reports submitted by the University of Illinois Chicago under the Education Stabilization Fund, one report (25%) was not submitted within the required timeframe. The report for the quarter ended March 31, 2023 was due by May 1, 2023, however was submitted May 8, 2023.
The Governor’s Emergency Education Relief Fund, Elementary and Second Emergency Relief Fund and Higher Education Emergency Relief Fund require submission of quarterly financial reports 30 days after the end of each quarter.
Out of the four Elementary and Second School Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, four reports (100%) have not been submitted.
Out of the four Higher Education Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, one report (25%) did not contain sufficient evidence the report was reviewed prior to submission.
The University of Illinois Springfield did not accurately report their methodology for conducting direct outreach to financial aid applicants for the Higher Education Emergency Relief Fund required within the 2022 annual report which was submitted timely on March 24, 2023.
2023-004. Finding: Reporting (Continued)
The Higher Education Emergency Relief Fund requires the reporting of the methodology for conducting direct outreach to financial aid applicants in the annual report.
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, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure reports are submitted timely.
University of Illinois Urbana-Champaign officials stated reporting was late due to other project priorities and a change in the report template.
University of Illinois Chicago officials stated due to miscommunication within the department the progress report was submitted after the deadline.
University of Illinois Springfield officials stated the Elementary and Second School Emergency Relief Fund quarterly reports were not submitted due to miscommunication with the sponsor regarding reporting requirements. Additionally, University officials stated for the Higher Education Emergency Relief Fund, an oversight led to the insufficient review prior to submission and a misunderstanding of the requirement led to not disclosing the methodology of direct outreach to financial aid recipients in the report.
Without proper program reporting processes and procedures, the submission of late reports or inaccurate reporting is noncompliance with Federal regulation and could result in the loss of future funding. (Finding Code No. 2023-004; 2022-007)
Recommendation:
We recommend the University of Illinois Urbana-Champaign, the University of Illinois Chicago, and the University of Illinois Springfield review current processes and procedures to ensure reporting requirements are completed timely.
University Response:
Accepted. The University will take steps identified to address the recommendation in this finding.
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 reports (29%) within the required timeframe. Two reports for the quarter ended December 31, 2022 were due by January 30, 2023, however, were submitted February 3, 2023. The sample was not intended to be, and was not, a statistically valid sample.
The Cooperating Technical Partners grant program requires submission of quarterly performance reports 30 days after the end of each quarter.
Out of the four Governor’s Emergency Education Relief Fund quarterly reports submitted by the University of Illinois Chicago under the Education Stabilization Fund, one report (25%) was not submitted within the required timeframe. The report for the quarter ended March 31, 2023 was due by May 1, 2023, however was submitted May 8, 2023.
The Governor’s Emergency Education Relief Fund, Elementary and Second Emergency Relief Fund and Higher Education Emergency Relief Fund require submission of quarterly financial reports 30 days after the end of each quarter.
Out of the four Elementary and Second School Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, four reports (100%) have not been submitted.
Out of the four Higher Education Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, one report (25%) did not contain sufficient evidence the report was reviewed prior to submission.
The University of Illinois Springfield did not accurately report their methodology for conducting direct outreach to financial aid applicants for the Higher Education Emergency Relief Fund required within the 2022 annual report which was submitted timely on March 24, 2023.
2023-004. Finding: Reporting (Continued)
The Higher Education Emergency Relief Fund requires the reporting of the methodology for conducting direct outreach to financial aid applicants in the annual report.
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, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure reports are submitted timely.
University of Illinois Urbana-Champaign officials stated reporting was late due to other project priorities and a change in the report template.
University of Illinois Chicago officials stated due to miscommunication within the department the progress report was submitted after the deadline.
University of Illinois Springfield officials stated the Elementary and Second School Emergency Relief Fund quarterly reports were not submitted due to miscommunication with the sponsor regarding reporting requirements. Additionally, University officials stated for the Higher Education Emergency Relief Fund, an oversight led to the insufficient review prior to submission and a misunderstanding of the requirement led to not disclosing the methodology of direct outreach to financial aid recipients in the report.
Without proper program reporting processes and procedures, the submission of late reports or inaccurate reporting is noncompliance with Federal regulation and could result in the loss of future funding. (Finding Code No. 2023-004; 2022-007)
Recommendation:
We recommend the University of Illinois Urbana-Champaign, the University of Illinois Chicago, and the University of Illinois Springfield review current processes and procedures to ensure reporting requirements are completed timely.
University Response:
Accepted. The University will take steps identified to address the recommendation in this finding.
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 reports (29%) within the required timeframe. Two reports for the quarter ended December 31, 2022 were due by January 30, 2023, however, were submitted February 3, 2023. The sample was not intended to be, and was not, a statistically valid sample.
The Cooperating Technical Partners grant program requires submission of quarterly performance reports 30 days after the end of each quarter.
Out of the four Governor’s Emergency Education Relief Fund quarterly reports submitted by the University of Illinois Chicago under the Education Stabilization Fund, one report (25%) was not submitted within the required timeframe. The report for the quarter ended March 31, 2023 was due by May 1, 2023, however was submitted May 8, 2023.
The Governor’s Emergency Education Relief Fund, Elementary and Second Emergency Relief Fund and Higher Education Emergency Relief Fund require submission of quarterly financial reports 30 days after the end of each quarter.
Out of the four Elementary and Second School Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, four reports (100%) have not been submitted.
Out of the four Higher Education Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, one report (25%) did not contain sufficient evidence the report was reviewed prior to submission.
The University of Illinois Springfield did not accurately report their methodology for conducting direct outreach to financial aid applicants for the Higher Education Emergency Relief Fund required within the 2022 annual report which was submitted timely on March 24, 2023.
2023-004. Finding: Reporting (Continued)
The Higher Education Emergency Relief Fund requires the reporting of the methodology for conducting direct outreach to financial aid applicants in the annual report.
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, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure reports are submitted timely.
University of Illinois Urbana-Champaign officials stated reporting was late due to other project priorities and a change in the report template.
University of Illinois Chicago officials stated due to miscommunication within the department the progress report was submitted after the deadline.
University of Illinois Springfield officials stated the Elementary and Second School Emergency Relief Fund quarterly reports were not submitted due to miscommunication with the sponsor regarding reporting requirements. Additionally, University officials stated for the Higher Education Emergency Relief Fund, an oversight led to the insufficient review prior to submission and a misunderstanding of the requirement led to not disclosing the methodology of direct outreach to financial aid recipients in the report.
Without proper program reporting processes and procedures, the submission of late reports or inaccurate reporting is noncompliance with Federal regulation and could result in the loss of future funding. (Finding Code No. 2023-004; 2022-007)
Recommendation:
We recommend the University of Illinois Urbana-Champaign, the University of Illinois Chicago, and the University of Illinois Springfield review current processes and procedures to ensure reporting requirements are completed timely.
University Response:
Accepted. The University will take steps identified to address the recommendation in this finding.
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 reports (29%) within the required timeframe. Two reports for the quarter ended December 31, 2022 were due by January 30, 2023, however, were submitted February 3, 2023. The sample was not intended to be, and was not, a statistically valid sample.
The Cooperating Technical Partners grant program requires submission of quarterly performance reports 30 days after the end of each quarter.
Out of the four Governor’s Emergency Education Relief Fund quarterly reports submitted by the University of Illinois Chicago under the Education Stabilization Fund, one report (25%) was not submitted within the required timeframe. The report for the quarter ended March 31, 2023 was due by May 1, 2023, however was submitted May 8, 2023.
The Governor’s Emergency Education Relief Fund, Elementary and Second Emergency Relief Fund and Higher Education Emergency Relief Fund require submission of quarterly financial reports 30 days after the end of each quarter.
Out of the four Elementary and Second School Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, four reports (100%) have not been submitted.
Out of the four Higher Education Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, one report (25%) did not contain sufficient evidence the report was reviewed prior to submission.
The University of Illinois Springfield did not accurately report their methodology for conducting direct outreach to financial aid applicants for the Higher Education Emergency Relief Fund required within the 2022 annual report which was submitted timely on March 24, 2023.
2023-004. Finding: Reporting (Continued)
The Higher Education Emergency Relief Fund requires the reporting of the methodology for conducting direct outreach to financial aid applicants in the annual report.
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, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure reports are submitted timely.
University of Illinois Urbana-Champaign officials stated reporting was late due to other project priorities and a change in the report template.
University of Illinois Chicago officials stated due to miscommunication within the department the progress report was submitted after the deadline.
University of Illinois Springfield officials stated the Elementary and Second School Emergency Relief Fund quarterly reports were not submitted due to miscommunication with the sponsor regarding reporting requirements. Additionally, University officials stated for the Higher Education Emergency Relief Fund, an oversight led to the insufficient review prior to submission and a misunderstanding of the requirement led to not disclosing the methodology of direct outreach to financial aid recipients in the report.
Without proper program reporting processes and procedures, the submission of late reports or inaccurate reporting is noncompliance with Federal regulation and could result in the loss of future funding. (Finding Code No. 2023-004; 2022-007)
Recommendation:
We recommend the University of Illinois Urbana-Champaign, the University of Illinois Chicago, and the University of Illinois Springfield review current processes and procedures to ensure reporting requirements are completed timely.
University Response:
Accepted. The University will take steps identified to address the recommendation in this finding.
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 Amount of Tested Transactions Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements
$ 1,834,937 $ 0 $ 205,557 $ 0 $ 0
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” which 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 in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment is made.
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, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure reports are submitted timely.
University officials stated the dollar amount obligated with this subaward modification was not recorded in the internal system due to human error. Since the funding was not recorded, a Federal Funding Accountability and Transparency Act reporting was not triggered.
Without proper program reporting policies and procedures, the submission of late reports is noncompliance with Federal regulation and could result in the loss of future funding. (Finding Code No. 2023-005; 2022-009)
Recommendation:
We recommend the University of Illinois Chicago review current processes and procedures to ensure Federal Funding Accountability and Transparency Act reporting requirements are completed timely.
University Response:
Accepted. The human error was caught and rectified during a subsequent amendment on the next subaward. The University will take steps to address the recommendation in this finding.
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 30 days after receipt of the billing from the subrecipient. The payments ranged from 34-197 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 fourteen subrecipient payments tested which were made by the University of Illinois Chicago under the Health Center Program Cluster and HIV-Related Training and Technical Assistance Program, three payments (21%) were not submitted within 30 days after receipt of the billing from the subrecipient. The payments ranged from 37-51 days after the receipt of billing from the subrecipients. The sample was not intended to be, and was not, a statistically valid sample.
Under Uniform Guidance (2 CFR 200.305(b)(3)), when the reimbursement method is used, the Federal awarding agency or pass-through entity must make payment within 30 calendar days after receipt of the billing, unless the Federal awarding agency or pass-through entity reasonably believes the request to be improper.
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, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure subrecipient payments are made timely.
University of Illinois Urbana-Champaign officials stated continued staffing issues and the multi-layered review and approval process contributed to untimely subrecipient payments.
University of Illinois Chicago officials stated the administering unit was delayed in submitting invoices due to competing priorities. Additionally, the central approving offices contributed to the delay in one payment due to fiscal year-end close responsibilities.
Without proper program cash management processes and procedures, late subrecipient payments could result in the loss of future funding. (Finding Code No. 2023-006; 2022-008)
2023-006. Finding: Cash Management – Timeliness of Subrecipient Payments (Continued)
Recommendation:
We recommend 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 Response:
Accepted. The University will take steps to address the recommendation in this finding.
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 30 days after receipt of the billing from the subrecipient. The payments ranged from 34-197 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 fourteen subrecipient payments tested which were made by the University of Illinois Chicago under the Health Center Program Cluster and HIV-Related Training and Technical Assistance Program, three payments (21%) were not submitted within 30 days after receipt of the billing from the subrecipient. The payments ranged from 37-51 days after the receipt of billing from the subrecipients. The sample was not intended to be, and was not, a statistically valid sample.
Under Uniform Guidance (2 CFR 200.305(b)(3)), when the reimbursement method is used, the Federal awarding agency or pass-through entity must make payment within 30 calendar days after receipt of the billing, unless the Federal awarding agency or pass-through entity reasonably believes the request to be improper.
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, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure subrecipient payments are made timely.
University of Illinois Urbana-Champaign officials stated continued staffing issues and the multi-layered review and approval process contributed to untimely subrecipient payments.
University of Illinois Chicago officials stated the administering unit was delayed in submitting invoices due to competing priorities. Additionally, the central approving offices contributed to the delay in one payment due to fiscal year-end close responsibilities.
Without proper program cash management processes and procedures, late subrecipient payments could result in the loss of future funding. (Finding Code No. 2023-006; 2022-008)
2023-006. Finding: Cash Management – Timeliness of Subrecipient Payments (Continued)
Recommendation:
We recommend 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 Response:
Accepted. The University will take steps to address the recommendation in this finding.
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 30 days after receipt of the billing from the subrecipient. The payments ranged from 34-197 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 fourteen subrecipient payments tested which were made by the University of Illinois Chicago under the Health Center Program Cluster and HIV-Related Training and Technical Assistance Program, three payments (21%) were not submitted within 30 days after receipt of the billing from the subrecipient. The payments ranged from 37-51 days after the receipt of billing from the subrecipients. The sample was not intended to be, and was not, a statistically valid sample.
Under Uniform Guidance (2 CFR 200.305(b)(3)), when the reimbursement method is used, the Federal awarding agency or pass-through entity must make payment within 30 calendar days after receipt of the billing, unless the Federal awarding agency or pass-through entity reasonably believes the request to be improper.
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, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure subrecipient payments are made timely.
University of Illinois Urbana-Champaign officials stated continued staffing issues and the multi-layered review and approval process contributed to untimely subrecipient payments.
University of Illinois Chicago officials stated the administering unit was delayed in submitting invoices due to competing priorities. Additionally, the central approving offices contributed to the delay in one payment due to fiscal year-end close responsibilities.
Without proper program cash management processes and procedures, late subrecipient payments could result in the loss of future funding. (Finding Code No. 2023-006; 2022-008)
2023-006. Finding: Cash Management – Timeliness of Subrecipient Payments (Continued)
Recommendation:
We recommend 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 Response:
Accepted. The University will take steps to address the recommendation in this finding.
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 for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date.
According to the NSLDS Enrollment Reporting Guide, a student’s Program-Level enrollment status should be reported with the same enrollment status as student’s Campus-Level enrollment status for all programs the student is enrolled in at a location, even if the student is not currently taking coursework which applies to a particular program. If the student has withdrawn or graduated from an academic program, a “terminal enrollment status” of ‘W’ or ‘G,’ as appropriate, should be reported for the program, even if the student is still taking coursework applicable to other programs in which the student is enrolled.
Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure enrollment reporting is completed properly.
University officials stated there was a production defect with the version of the NSLDS reporting process the University was running which caused the wrong enrollment status to be reported.
If the NSLDS system is not updated with the student information, overawards could occur should the student transfer to another institution and the student may not properly enter the repayment period. (Finding Code No. 2023-007; 2022-006; 2021-010; 2020-006)
2023-007. Finding: Errors in Reporting for NSLDS (Continued)
Recommendation:
We recommend the University of Illinois Chicago review current processes for reporting to NSLDS and implement procedures to ensure submissions are reported timely and accurately.
University Response:
Accepted. The defect was corrected June 4, 2023, after the last spring 2023 transmission.
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 was not, a statistically valid sample.
According to the Code of Federal Regulations (34 CFR 668.22), when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance the student earned as of the student's withdrawal date.
Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure return of Title IV calculations are performed accurately.
University officials stated a data entry error occurred when inputting the effective withdrawal date in the student information system.
The use of incorrect withdrawal dates in the return of Title IV funds calculations could result in the need to return additional funds to the Department of Education or to the student. (Finding Code No. 2023-008)
Recommendation:
We recommend the University of Illinois Urbana-Champaign review current processes for the return of Title IV funds calculations and implement procedures to ensure calculations are done accurately.
University Response:
Accepted. The University will take steps to address the recommendation in this finding.
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 was not, a statistically valid sample.
According to the Code of Federal Regulations (34 CFR 668.22), when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance the student earned as of the student's withdrawal date.
Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure return of Title IV calculations are performed accurately.
University officials stated a data entry error occurred when inputting the effective withdrawal date in the student information system.
The use of incorrect withdrawal dates in the return of Title IV funds calculations could result in the need to return additional funds to the Department of Education or to the student. (Finding Code No. 2023-008)
Recommendation:
We recommend the University of Illinois Urbana-Champaign review current processes for the return of Title IV funds calculations and implement procedures to ensure calculations are done accurately.
University Response:
Accepted. The University will take steps to address the recommendation in this finding.
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, the University of Illinois Springfield did not properly perform subrecipient monitoring procedures. The incorrect agreement template was used which did not allow for the required data elements and a risk evaluation was not performed in order to ensure accountability of for-profit subrecipients under the Education Stabilization Fund.
Uniform Grant Guidance (2 CFR 200.331 and 2 CFR 200.332) requires all pass-through entities to: identify the award and applicable requirements, evaluate risk, monitor the activities of the subrecipient, and ensure accountability of for-profit subrecipients.
Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure that subrecipient monitoring is performed over all subawards.
University officials stated due to staff turnover and workload, the agreement template issued was incorrect and a risk assessment was not conducted for the subrecipient.
Lack of properly documented evidence of subrecipient monitoring policies and procedures may result in the loss of future funding. (Finding Code No. 2023-009)
Recommendation:
We recommend the University of Illinois Springfield review current processes and procedures to ensure subrecipient monitoring is performed for all subawards.
University Response:
Accepted. The University will take steps to address the recommendation in this finding.
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, the University of Illinois Springfield did not properly perform subrecipient monitoring procedures. The incorrect agreement template was used which did not allow for the required data elements and a risk evaluation was not performed in order to ensure accountability of for-profit subrecipients under the Education Stabilization Fund.
Uniform Grant Guidance (2 CFR 200.331 and 2 CFR 200.332) requires all pass-through entities to: identify the award and applicable requirements, evaluate risk, monitor the activities of the subrecipient, and ensure accountability of for-profit subrecipients.
Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure that subrecipient monitoring is performed over all subawards.
University officials stated due to staff turnover and workload, the agreement template issued was incorrect and a risk assessment was not conducted for the subrecipient.
Lack of properly documented evidence of subrecipient monitoring policies and procedures may result in the loss of future funding. (Finding Code No. 2023-009)
Recommendation:
We recommend the University of Illinois Springfield review current processes and procedures to ensure subrecipient monitoring is performed for all subawards.
University Response:
Accepted. The University will take steps to address the recommendation in this finding.
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 reports (29%) within the required timeframe. Two reports for the quarter ended December 31, 2022 were due by January 30, 2023, however, were submitted February 3, 2023. The sample was not intended to be, and was not, a statistically valid sample.
The Cooperating Technical Partners grant program requires submission of quarterly performance reports 30 days after the end of each quarter.
Out of the four Governor’s Emergency Education Relief Fund quarterly reports submitted by the University of Illinois Chicago under the Education Stabilization Fund, one report (25%) was not submitted within the required timeframe. The report for the quarter ended March 31, 2023 was due by May 1, 2023, however was submitted May 8, 2023.
The Governor’s Emergency Education Relief Fund, Elementary and Second Emergency Relief Fund and Higher Education Emergency Relief Fund require submission of quarterly financial reports 30 days after the end of each quarter.
Out of the four Elementary and Second School Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, four reports (100%) have not been submitted.
Out of the four Higher Education Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, one report (25%) did not contain sufficient evidence the report was reviewed prior to submission.
The University of Illinois Springfield did not accurately report their methodology for conducting direct outreach to financial aid applicants for the Higher Education Emergency Relief Fund required within the 2022 annual report which was submitted timely on March 24, 2023.
2023-004. Finding: Reporting (Continued)
The Higher Education Emergency Relief Fund requires the reporting of the methodology for conducting direct outreach to financial aid applicants in the annual report.
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, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure reports are submitted timely.
University of Illinois Urbana-Champaign officials stated reporting was late due to other project priorities and a change in the report template.
University of Illinois Chicago officials stated due to miscommunication within the department the progress report was submitted after the deadline.
University of Illinois Springfield officials stated the Elementary and Second School Emergency Relief Fund quarterly reports were not submitted due to miscommunication with the sponsor regarding reporting requirements. Additionally, University officials stated for the Higher Education Emergency Relief Fund, an oversight led to the insufficient review prior to submission and a misunderstanding of the requirement led to not disclosing the methodology of direct outreach to financial aid recipients in the report.
Without proper program reporting processes and procedures, the submission of late reports or inaccurate reporting is noncompliance with Federal regulation and could result in the loss of future funding. (Finding Code No. 2023-004; 2022-007)
Recommendation:
We recommend the University of Illinois Urbana-Champaign, the University of Illinois Chicago, and the University of Illinois Springfield review current processes and procedures to ensure reporting requirements are completed timely.
University Response:
Accepted. The University will take steps identified to address the recommendation in this finding.
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 reports (29%) within the required timeframe. Two reports for the quarter ended December 31, 2022 were due by January 30, 2023, however, were submitted February 3, 2023. The sample was not intended to be, and was not, a statistically valid sample.
The Cooperating Technical Partners grant program requires submission of quarterly performance reports 30 days after the end of each quarter.
Out of the four Governor’s Emergency Education Relief Fund quarterly reports submitted by the University of Illinois Chicago under the Education Stabilization Fund, one report (25%) was not submitted within the required timeframe. The report for the quarter ended March 31, 2023 was due by May 1, 2023, however was submitted May 8, 2023.
The Governor’s Emergency Education Relief Fund, Elementary and Second Emergency Relief Fund and Higher Education Emergency Relief Fund require submission of quarterly financial reports 30 days after the end of each quarter.
Out of the four Elementary and Second School Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, four reports (100%) have not been submitted.
Out of the four Higher Education Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, one report (25%) did not contain sufficient evidence the report was reviewed prior to submission.
The University of Illinois Springfield did not accurately report their methodology for conducting direct outreach to financial aid applicants for the Higher Education Emergency Relief Fund required within the 2022 annual report which was submitted timely on March 24, 2023.
2023-004. Finding: Reporting (Continued)
The Higher Education Emergency Relief Fund requires the reporting of the methodology for conducting direct outreach to financial aid applicants in the annual report.
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, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure reports are submitted timely.
University of Illinois Urbana-Champaign officials stated reporting was late due to other project priorities and a change in the report template.
University of Illinois Chicago officials stated due to miscommunication within the department the progress report was submitted after the deadline.
University of Illinois Springfield officials stated the Elementary and Second School Emergency Relief Fund quarterly reports were not submitted due to miscommunication with the sponsor regarding reporting requirements. Additionally, University officials stated for the Higher Education Emergency Relief Fund, an oversight led to the insufficient review prior to submission and a misunderstanding of the requirement led to not disclosing the methodology of direct outreach to financial aid recipients in the report.
Without proper program reporting processes and procedures, the submission of late reports or inaccurate reporting is noncompliance with Federal regulation and could result in the loss of future funding. (Finding Code No. 2023-004; 2022-007)
Recommendation:
We recommend the University of Illinois Urbana-Champaign, the University of Illinois Chicago, and the University of Illinois Springfield review current processes and procedures to ensure reporting requirements are completed timely.
University Response:
Accepted. The University will take steps identified to address the recommendation in this finding.
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 reports (29%) within the required timeframe. Two reports for the quarter ended December 31, 2022 were due by January 30, 2023, however, were submitted February 3, 2023. The sample was not intended to be, and was not, a statistically valid sample.
The Cooperating Technical Partners grant program requires submission of quarterly performance reports 30 days after the end of each quarter.
Out of the four Governor’s Emergency Education Relief Fund quarterly reports submitted by the University of Illinois Chicago under the Education Stabilization Fund, one report (25%) was not submitted within the required timeframe. The report for the quarter ended March 31, 2023 was due by May 1, 2023, however was submitted May 8, 2023.
The Governor’s Emergency Education Relief Fund, Elementary and Second Emergency Relief Fund and Higher Education Emergency Relief Fund require submission of quarterly financial reports 30 days after the end of each quarter.
Out of the four Elementary and Second School Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, four reports (100%) have not been submitted.
Out of the four Higher Education Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, one report (25%) did not contain sufficient evidence the report was reviewed prior to submission.
The University of Illinois Springfield did not accurately report their methodology for conducting direct outreach to financial aid applicants for the Higher Education Emergency Relief Fund required within the 2022 annual report which was submitted timely on March 24, 2023.
2023-004. Finding: Reporting (Continued)
The Higher Education Emergency Relief Fund requires the reporting of the methodology for conducting direct outreach to financial aid applicants in the annual report.
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, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure reports are submitted timely.
University of Illinois Urbana-Champaign officials stated reporting was late due to other project priorities and a change in the report template.
University of Illinois Chicago officials stated due to miscommunication within the department the progress report was submitted after the deadline.
University of Illinois Springfield officials stated the Elementary and Second School Emergency Relief Fund quarterly reports were not submitted due to miscommunication with the sponsor regarding reporting requirements. Additionally, University officials stated for the Higher Education Emergency Relief Fund, an oversight led to the insufficient review prior to submission and a misunderstanding of the requirement led to not disclosing the methodology of direct outreach to financial aid recipients in the report.
Without proper program reporting processes and procedures, the submission of late reports or inaccurate reporting is noncompliance with Federal regulation and could result in the loss of future funding. (Finding Code No. 2023-004; 2022-007)
Recommendation:
We recommend the University of Illinois Urbana-Champaign, the University of Illinois Chicago, and the University of Illinois Springfield review current processes and procedures to ensure reporting requirements are completed timely.
University Response:
Accepted. The University will take steps identified to address the recommendation in this finding.
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 reports (29%) within the required timeframe. Two reports for the quarter ended December 31, 2022 were due by January 30, 2023, however, were submitted February 3, 2023. The sample was not intended to be, and was not, a statistically valid sample.
The Cooperating Technical Partners grant program requires submission of quarterly performance reports 30 days after the end of each quarter.
Out of the four Governor’s Emergency Education Relief Fund quarterly reports submitted by the University of Illinois Chicago under the Education Stabilization Fund, one report (25%) was not submitted within the required timeframe. The report for the quarter ended March 31, 2023 was due by May 1, 2023, however was submitted May 8, 2023.
The Governor’s Emergency Education Relief Fund, Elementary and Second Emergency Relief Fund and Higher Education Emergency Relief Fund require submission of quarterly financial reports 30 days after the end of each quarter.
Out of the four Elementary and Second School Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, four reports (100%) have not been submitted.
Out of the four Higher Education Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, one report (25%) did not contain sufficient evidence the report was reviewed prior to submission.
The University of Illinois Springfield did not accurately report their methodology for conducting direct outreach to financial aid applicants for the Higher Education Emergency Relief Fund required within the 2022 annual report which was submitted timely on March 24, 2023.
2023-004. Finding: Reporting (Continued)
The Higher Education Emergency Relief Fund requires the reporting of the methodology for conducting direct outreach to financial aid applicants in the annual report.
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, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure reports are submitted timely.
University of Illinois Urbana-Champaign officials stated reporting was late due to other project priorities and a change in the report template.
University of Illinois Chicago officials stated due to miscommunication within the department the progress report was submitted after the deadline.
University of Illinois Springfield officials stated the Elementary and Second School Emergency Relief Fund quarterly reports were not submitted due to miscommunication with the sponsor regarding reporting requirements. Additionally, University officials stated for the Higher Education Emergency Relief Fund, an oversight led to the insufficient review prior to submission and a misunderstanding of the requirement led to not disclosing the methodology of direct outreach to financial aid recipients in the report.
Without proper program reporting processes and procedures, the submission of late reports or inaccurate reporting is noncompliance with Federal regulation and could result in the loss of future funding. (Finding Code No. 2023-004; 2022-007)
Recommendation:
We recommend the University of Illinois Urbana-Champaign, the University of Illinois Chicago, and the University of Illinois Springfield review current processes and procedures to ensure reporting requirements are completed timely.
University Response:
Accepted. The University will take steps identified to address the recommendation in this finding.
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 reports (29%) within the required timeframe. Two reports for the quarter ended December 31, 2022 were due by January 30, 2023, however, were submitted February 3, 2023. The sample was not intended to be, and was not, a statistically valid sample.
The Cooperating Technical Partners grant program requires submission of quarterly performance reports 30 days after the end of each quarter.
Out of the four Governor’s Emergency Education Relief Fund quarterly reports submitted by the University of Illinois Chicago under the Education Stabilization Fund, one report (25%) was not submitted within the required timeframe. The report for the quarter ended March 31, 2023 was due by May 1, 2023, however was submitted May 8, 2023.
The Governor’s Emergency Education Relief Fund, Elementary and Second Emergency Relief Fund and Higher Education Emergency Relief Fund require submission of quarterly financial reports 30 days after the end of each quarter.
Out of the four Elementary and Second School Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, four reports (100%) have not been submitted.
Out of the four Higher Education Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, one report (25%) did not contain sufficient evidence the report was reviewed prior to submission.
The University of Illinois Springfield did not accurately report their methodology for conducting direct outreach to financial aid applicants for the Higher Education Emergency Relief Fund required within the 2022 annual report which was submitted timely on March 24, 2023.
2023-004. Finding: Reporting (Continued)
The Higher Education Emergency Relief Fund requires the reporting of the methodology for conducting direct outreach to financial aid applicants in the annual report.
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, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure reports are submitted timely.
University of Illinois Urbana-Champaign officials stated reporting was late due to other project priorities and a change in the report template.
University of Illinois Chicago officials stated due to miscommunication within the department the progress report was submitted after the deadline.
University of Illinois Springfield officials stated the Elementary and Second School Emergency Relief Fund quarterly reports were not submitted due to miscommunication with the sponsor regarding reporting requirements. Additionally, University officials stated for the Higher Education Emergency Relief Fund, an oversight led to the insufficient review prior to submission and a misunderstanding of the requirement led to not disclosing the methodology of direct outreach to financial aid recipients in the report.
Without proper program reporting processes and procedures, the submission of late reports or inaccurate reporting is noncompliance with Federal regulation and could result in the loss of future funding. (Finding Code No. 2023-004; 2022-007)
Recommendation:
We recommend the University of Illinois Urbana-Champaign, the University of Illinois Chicago, and the University of Illinois Springfield review current processes and procedures to ensure reporting requirements are completed timely.
University Response:
Accepted. The University will take steps identified to address the recommendation in this finding.
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 reports (29%) within the required timeframe. Two reports for the quarter ended December 31, 2022 were due by January 30, 2023, however, were submitted February 3, 2023. The sample was not intended to be, and was not, a statistically valid sample.
The Cooperating Technical Partners grant program requires submission of quarterly performance reports 30 days after the end of each quarter.
Out of the four Governor’s Emergency Education Relief Fund quarterly reports submitted by the University of Illinois Chicago under the Education Stabilization Fund, one report (25%) was not submitted within the required timeframe. The report for the quarter ended March 31, 2023 was due by May 1, 2023, however was submitted May 8, 2023.
The Governor’s Emergency Education Relief Fund, Elementary and Second Emergency Relief Fund and Higher Education Emergency Relief Fund require submission of quarterly financial reports 30 days after the end of each quarter.
Out of the four Elementary and Second School Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, four reports (100%) have not been submitted.
Out of the four Higher Education Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, one report (25%) did not contain sufficient evidence the report was reviewed prior to submission.
The University of Illinois Springfield did not accurately report their methodology for conducting direct outreach to financial aid applicants for the Higher Education Emergency Relief Fund required within the 2022 annual report which was submitted timely on March 24, 2023.
2023-004. Finding: Reporting (Continued)
The Higher Education Emergency Relief Fund requires the reporting of the methodology for conducting direct outreach to financial aid applicants in the annual report.
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, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure reports are submitted timely.
University of Illinois Urbana-Champaign officials stated reporting was late due to other project priorities and a change in the report template.
University of Illinois Chicago officials stated due to miscommunication within the department the progress report was submitted after the deadline.
University of Illinois Springfield officials stated the Elementary and Second School Emergency Relief Fund quarterly reports were not submitted due to miscommunication with the sponsor regarding reporting requirements. Additionally, University officials stated for the Higher Education Emergency Relief Fund, an oversight led to the insufficient review prior to submission and a misunderstanding of the requirement led to not disclosing the methodology of direct outreach to financial aid recipients in the report.
Without proper program reporting processes and procedures, the submission of late reports or inaccurate reporting is noncompliance with Federal regulation and could result in the loss of future funding. (Finding Code No. 2023-004; 2022-007)
Recommendation:
We recommend the University of Illinois Urbana-Champaign, the University of Illinois Chicago, and the University of Illinois Springfield review current processes and procedures to ensure reporting requirements are completed timely.
University Response:
Accepted. The University will take steps identified to address the recommendation in this finding.
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 reports (29%) within the required timeframe. Two reports for the quarter ended December 31, 2022 were due by January 30, 2023, however, were submitted February 3, 2023. The sample was not intended to be, and was not, a statistically valid sample.
The Cooperating Technical Partners grant program requires submission of quarterly performance reports 30 days after the end of each quarter.
Out of the four Governor’s Emergency Education Relief Fund quarterly reports submitted by the University of Illinois Chicago under the Education Stabilization Fund, one report (25%) was not submitted within the required timeframe. The report for the quarter ended March 31, 2023 was due by May 1, 2023, however was submitted May 8, 2023.
The Governor’s Emergency Education Relief Fund, Elementary and Second Emergency Relief Fund and Higher Education Emergency Relief Fund require submission of quarterly financial reports 30 days after the end of each quarter.
Out of the four Elementary and Second School Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, four reports (100%) have not been submitted.
Out of the four Higher Education Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, one report (25%) did not contain sufficient evidence the report was reviewed prior to submission.
The University of Illinois Springfield did not accurately report their methodology for conducting direct outreach to financial aid applicants for the Higher Education Emergency Relief Fund required within the 2022 annual report which was submitted timely on March 24, 2023.
2023-004. Finding: Reporting (Continued)
The Higher Education Emergency Relief Fund requires the reporting of the methodology for conducting direct outreach to financial aid applicants in the annual report.
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, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure reports are submitted timely.
University of Illinois Urbana-Champaign officials stated reporting was late due to other project priorities and a change in the report template.
University of Illinois Chicago officials stated due to miscommunication within the department the progress report was submitted after the deadline.
University of Illinois Springfield officials stated the Elementary and Second School Emergency Relief Fund quarterly reports were not submitted due to miscommunication with the sponsor regarding reporting requirements. Additionally, University officials stated for the Higher Education Emergency Relief Fund, an oversight led to the insufficient review prior to submission and a misunderstanding of the requirement led to not disclosing the methodology of direct outreach to financial aid recipients in the report.
Without proper program reporting processes and procedures, the submission of late reports or inaccurate reporting is noncompliance with Federal regulation and could result in the loss of future funding. (Finding Code No. 2023-004; 2022-007)
Recommendation:
We recommend the University of Illinois Urbana-Champaign, the University of Illinois Chicago, and the University of Illinois Springfield review current processes and procedures to ensure reporting requirements are completed timely.
University Response:
Accepted. The University will take steps identified to address the recommendation in this finding.
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 reports (29%) within the required timeframe. Two reports for the quarter ended December 31, 2022 were due by January 30, 2023, however, were submitted February 3, 2023. The sample was not intended to be, and was not, a statistically valid sample.
The Cooperating Technical Partners grant program requires submission of quarterly performance reports 30 days after the end of each quarter.
Out of the four Governor’s Emergency Education Relief Fund quarterly reports submitted by the University of Illinois Chicago under the Education Stabilization Fund, one report (25%) was not submitted within the required timeframe. The report for the quarter ended March 31, 2023 was due by May 1, 2023, however was submitted May 8, 2023.
The Governor’s Emergency Education Relief Fund, Elementary and Second Emergency Relief Fund and Higher Education Emergency Relief Fund require submission of quarterly financial reports 30 days after the end of each quarter.
Out of the four Elementary and Second School Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, four reports (100%) have not been submitted.
Out of the four Higher Education Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, one report (25%) did not contain sufficient evidence the report was reviewed prior to submission.
The University of Illinois Springfield did not accurately report their methodology for conducting direct outreach to financial aid applicants for the Higher Education Emergency Relief Fund required within the 2022 annual report which was submitted timely on March 24, 2023.
2023-004. Finding: Reporting (Continued)
The Higher Education Emergency Relief Fund requires the reporting of the methodology for conducting direct outreach to financial aid applicants in the annual report.
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, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure reports are submitted timely.
University of Illinois Urbana-Champaign officials stated reporting was late due to other project priorities and a change in the report template.
University of Illinois Chicago officials stated due to miscommunication within the department the progress report was submitted after the deadline.
University of Illinois Springfield officials stated the Elementary and Second School Emergency Relief Fund quarterly reports were not submitted due to miscommunication with the sponsor regarding reporting requirements. Additionally, University officials stated for the Higher Education Emergency Relief Fund, an oversight led to the insufficient review prior to submission and a misunderstanding of the requirement led to not disclosing the methodology of direct outreach to financial aid recipients in the report.
Without proper program reporting processes and procedures, the submission of late reports or inaccurate reporting is noncompliance with Federal regulation and could result in the loss of future funding. (Finding Code No. 2023-004; 2022-007)
Recommendation:
We recommend the University of Illinois Urbana-Champaign, the University of Illinois Chicago, and the University of Illinois Springfield review current processes and procedures to ensure reporting requirements are completed timely.
University Response:
Accepted. The University will take steps identified to address the recommendation in this finding.
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 reports (29%) within the required timeframe. Two reports for the quarter ended December 31, 2022 were due by January 30, 2023, however, were submitted February 3, 2023. The sample was not intended to be, and was not, a statistically valid sample.
The Cooperating Technical Partners grant program requires submission of quarterly performance reports 30 days after the end of each quarter.
Out of the four Governor’s Emergency Education Relief Fund quarterly reports submitted by the University of Illinois Chicago under the Education Stabilization Fund, one report (25%) was not submitted within the required timeframe. The report for the quarter ended March 31, 2023 was due by May 1, 2023, however was submitted May 8, 2023.
The Governor’s Emergency Education Relief Fund, Elementary and Second Emergency Relief Fund and Higher Education Emergency Relief Fund require submission of quarterly financial reports 30 days after the end of each quarter.
Out of the four Elementary and Second School Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, four reports (100%) have not been submitted.
Out of the four Higher Education Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, one report (25%) did not contain sufficient evidence the report was reviewed prior to submission.
The University of Illinois Springfield did not accurately report their methodology for conducting direct outreach to financial aid applicants for the Higher Education Emergency Relief Fund required within the 2022 annual report which was submitted timely on March 24, 2023.
2023-004. Finding: Reporting (Continued)
The Higher Education Emergency Relief Fund requires the reporting of the methodology for conducting direct outreach to financial aid applicants in the annual report.
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, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure reports are submitted timely.
University of Illinois Urbana-Champaign officials stated reporting was late due to other project priorities and a change in the report template.
University of Illinois Chicago officials stated due to miscommunication within the department the progress report was submitted after the deadline.
University of Illinois Springfield officials stated the Elementary and Second School Emergency Relief Fund quarterly reports were not submitted due to miscommunication with the sponsor regarding reporting requirements. Additionally, University officials stated for the Higher Education Emergency Relief Fund, an oversight led to the insufficient review prior to submission and a misunderstanding of the requirement led to not disclosing the methodology of direct outreach to financial aid recipients in the report.
Without proper program reporting processes and procedures, the submission of late reports or inaccurate reporting is noncompliance with Federal regulation and could result in the loss of future funding. (Finding Code No. 2023-004; 2022-007)
Recommendation:
We recommend the University of Illinois Urbana-Champaign, the University of Illinois Chicago, and the University of Illinois Springfield review current processes and procedures to ensure reporting requirements are completed timely.
University Response:
Accepted. The University will take steps identified to address the recommendation in this finding.
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 reports (29%) within the required timeframe. Two reports for the quarter ended December 31, 2022 were due by January 30, 2023, however, were submitted February 3, 2023. The sample was not intended to be, and was not, a statistically valid sample.
The Cooperating Technical Partners grant program requires submission of quarterly performance reports 30 days after the end of each quarter.
Out of the four Governor’s Emergency Education Relief Fund quarterly reports submitted by the University of Illinois Chicago under the Education Stabilization Fund, one report (25%) was not submitted within the required timeframe. The report for the quarter ended March 31, 2023 was due by May 1, 2023, however was submitted May 8, 2023.
The Governor’s Emergency Education Relief Fund, Elementary and Second Emergency Relief Fund and Higher Education Emergency Relief Fund require submission of quarterly financial reports 30 days after the end of each quarter.
Out of the four Elementary and Second School Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, four reports (100%) have not been submitted.
Out of the four Higher Education Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, one report (25%) did not contain sufficient evidence the report was reviewed prior to submission.
The University of Illinois Springfield did not accurately report their methodology for conducting direct outreach to financial aid applicants for the Higher Education Emergency Relief Fund required within the 2022 annual report which was submitted timely on March 24, 2023.
2023-004. Finding: Reporting (Continued)
The Higher Education Emergency Relief Fund requires the reporting of the methodology for conducting direct outreach to financial aid applicants in the annual report.
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, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure reports are submitted timely.
University of Illinois Urbana-Champaign officials stated reporting was late due to other project priorities and a change in the report template.
University of Illinois Chicago officials stated due to miscommunication within the department the progress report was submitted after the deadline.
University of Illinois Springfield officials stated the Elementary and Second School Emergency Relief Fund quarterly reports were not submitted due to miscommunication with the sponsor regarding reporting requirements. Additionally, University officials stated for the Higher Education Emergency Relief Fund, an oversight led to the insufficient review prior to submission and a misunderstanding of the requirement led to not disclosing the methodology of direct outreach to financial aid recipients in the report.
Without proper program reporting processes and procedures, the submission of late reports or inaccurate reporting is noncompliance with Federal regulation and could result in the loss of future funding. (Finding Code No. 2023-004; 2022-007)
Recommendation:
We recommend the University of Illinois Urbana-Champaign, the University of Illinois Chicago, and the University of Illinois Springfield review current processes and procedures to ensure reporting requirements are completed timely.
University Response:
Accepted. The University will take steps identified to address the recommendation in this finding.
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 reports (29%) within the required timeframe. Two reports for the quarter ended December 31, 2022 were due by January 30, 2023, however, were submitted February 3, 2023. The sample was not intended to be, and was not, a statistically valid sample.
The Cooperating Technical Partners grant program requires submission of quarterly performance reports 30 days after the end of each quarter.
Out of the four Governor’s Emergency Education Relief Fund quarterly reports submitted by the University of Illinois Chicago under the Education Stabilization Fund, one report (25%) was not submitted within the required timeframe. The report for the quarter ended March 31, 2023 was due by May 1, 2023, however was submitted May 8, 2023.
The Governor’s Emergency Education Relief Fund, Elementary and Second Emergency Relief Fund and Higher Education Emergency Relief Fund require submission of quarterly financial reports 30 days after the end of each quarter.
Out of the four Elementary and Second School Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, four reports (100%) have not been submitted.
Out of the four Higher Education Emergency Relief Fund quarterly reports required to be submitted by the University of Illinois Springfield, one report (25%) did not contain sufficient evidence the report was reviewed prior to submission.
The University of Illinois Springfield did not accurately report their methodology for conducting direct outreach to financial aid applicants for the Higher Education Emergency Relief Fund required within the 2022 annual report which was submitted timely on March 24, 2023.
2023-004. Finding: Reporting (Continued)
The Higher Education Emergency Relief Fund requires the reporting of the methodology for conducting direct outreach to financial aid applicants in the annual report.
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, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure reports are submitted timely.
University of Illinois Urbana-Champaign officials stated reporting was late due to other project priorities and a change in the report template.
University of Illinois Chicago officials stated due to miscommunication within the department the progress report was submitted after the deadline.
University of Illinois Springfield officials stated the Elementary and Second School Emergency Relief Fund quarterly reports were not submitted due to miscommunication with the sponsor regarding reporting requirements. Additionally, University officials stated for the Higher Education Emergency Relief Fund, an oversight led to the insufficient review prior to submission and a misunderstanding of the requirement led to not disclosing the methodology of direct outreach to financial aid recipients in the report.
Without proper program reporting processes and procedures, the submission of late reports or inaccurate reporting is noncompliance with Federal regulation and could result in the loss of future funding. (Finding Code No. 2023-004; 2022-007)
Recommendation:
We recommend the University of Illinois Urbana-Champaign, the University of Illinois Chicago, and the University of Illinois Springfield review current processes and procedures to ensure reporting requirements are completed timely.
University Response:
Accepted. The University will take steps identified to address the recommendation in this finding.
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 Amount of Tested Transactions Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements
$ 1,834,937 $ 0 $ 205,557 $ 0 $ 0
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” which 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 in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment is made.
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, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure reports are submitted timely.
University officials stated the dollar amount obligated with this subaward modification was not recorded in the internal system due to human error. Since the funding was not recorded, a Federal Funding Accountability and Transparency Act reporting was not triggered.
Without proper program reporting policies and procedures, the submission of late reports is noncompliance with Federal regulation and could result in the loss of future funding. (Finding Code No. 2023-005; 2022-009)
Recommendation:
We recommend the University of Illinois Chicago review current processes and procedures to ensure Federal Funding Accountability and Transparency Act reporting requirements are completed timely.
University Response:
Accepted. The human error was caught and rectified during a subsequent amendment on the next subaward. The University will take steps to address the recommendation in this finding.
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 30 days after receipt of the billing from the subrecipient. The payments ranged from 34-197 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 fourteen subrecipient payments tested which were made by the University of Illinois Chicago under the Health Center Program Cluster and HIV-Related Training and Technical Assistance Program, three payments (21%) were not submitted within 30 days after receipt of the billing from the subrecipient. The payments ranged from 37-51 days after the receipt of billing from the subrecipients. The sample was not intended to be, and was not, a statistically valid sample.
Under Uniform Guidance (2 CFR 200.305(b)(3)), when the reimbursement method is used, the Federal awarding agency or pass-through entity must make payment within 30 calendar days after receipt of the billing, unless the Federal awarding agency or pass-through entity reasonably believes the request to be improper.
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, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure subrecipient payments are made timely.
University of Illinois Urbana-Champaign officials stated continued staffing issues and the multi-layered review and approval process contributed to untimely subrecipient payments.
University of Illinois Chicago officials stated the administering unit was delayed in submitting invoices due to competing priorities. Additionally, the central approving offices contributed to the delay in one payment due to fiscal year-end close responsibilities.
Without proper program cash management processes and procedures, late subrecipient payments could result in the loss of future funding. (Finding Code No. 2023-006; 2022-008)
2023-006. Finding: Cash Management – Timeliness of Subrecipient Payments (Continued)
Recommendation:
We recommend 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 Response:
Accepted. The University will take steps to address the recommendation in this finding.
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 30 days after receipt of the billing from the subrecipient. The payments ranged from 34-197 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 fourteen subrecipient payments tested which were made by the University of Illinois Chicago under the Health Center Program Cluster and HIV-Related Training and Technical Assistance Program, three payments (21%) were not submitted within 30 days after receipt of the billing from the subrecipient. The payments ranged from 37-51 days after the receipt of billing from the subrecipients. The sample was not intended to be, and was not, a statistically valid sample.
Under Uniform Guidance (2 CFR 200.305(b)(3)), when the reimbursement method is used, the Federal awarding agency or pass-through entity must make payment within 30 calendar days after receipt of the billing, unless the Federal awarding agency or pass-through entity reasonably believes the request to be improper.
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, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure subrecipient payments are made timely.
University of Illinois Urbana-Champaign officials stated continued staffing issues and the multi-layered review and approval process contributed to untimely subrecipient payments.
University of Illinois Chicago officials stated the administering unit was delayed in submitting invoices due to competing priorities. Additionally, the central approving offices contributed to the delay in one payment due to fiscal year-end close responsibilities.
Without proper program cash management processes and procedures, late subrecipient payments could result in the loss of future funding. (Finding Code No. 2023-006; 2022-008)
2023-006. Finding: Cash Management – Timeliness of Subrecipient Payments (Continued)
Recommendation:
We recommend 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 Response:
Accepted. The University will take steps to address the recommendation in this finding.
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 30 days after receipt of the billing from the subrecipient. The payments ranged from 34-197 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 fourteen subrecipient payments tested which were made by the University of Illinois Chicago under the Health Center Program Cluster and HIV-Related Training and Technical Assistance Program, three payments (21%) were not submitted within 30 days after receipt of the billing from the subrecipient. The payments ranged from 37-51 days after the receipt of billing from the subrecipients. The sample was not intended to be, and was not, a statistically valid sample.
Under Uniform Guidance (2 CFR 200.305(b)(3)), when the reimbursement method is used, the Federal awarding agency or pass-through entity must make payment within 30 calendar days after receipt of the billing, unless the Federal awarding agency or pass-through entity reasonably believes the request to be improper.
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, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure subrecipient payments are made timely.
University of Illinois Urbana-Champaign officials stated continued staffing issues and the multi-layered review and approval process contributed to untimely subrecipient payments.
University of Illinois Chicago officials stated the administering unit was delayed in submitting invoices due to competing priorities. Additionally, the central approving offices contributed to the delay in one payment due to fiscal year-end close responsibilities.
Without proper program cash management processes and procedures, late subrecipient payments could result in the loss of future funding. (Finding Code No. 2023-006; 2022-008)
2023-006. Finding: Cash Management – Timeliness of Subrecipient Payments (Continued)
Recommendation:
We recommend 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 Response:
Accepted. The University will take steps to address the recommendation in this finding.
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 for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date.
According to the NSLDS Enrollment Reporting Guide, a student’s Program-Level enrollment status should be reported with the same enrollment status as student’s Campus-Level enrollment status for all programs the student is enrolled in at a location, even if the student is not currently taking coursework which applies to a particular program. If the student has withdrawn or graduated from an academic program, a “terminal enrollment status” of ‘W’ or ‘G,’ as appropriate, should be reported for the program, even if the student is still taking coursework applicable to other programs in which the student is enrolled.
Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure enrollment reporting is completed properly.
University officials stated there was a production defect with the version of the NSLDS reporting process the University was running which caused the wrong enrollment status to be reported.
If the NSLDS system is not updated with the student information, overawards could occur should the student transfer to another institution and the student may not properly enter the repayment period. (Finding Code No. 2023-007; 2022-006; 2021-010; 2020-006)
2023-007. Finding: Errors in Reporting for NSLDS (Continued)
Recommendation:
We recommend the University of Illinois Chicago review current processes for reporting to NSLDS and implement procedures to ensure submissions are reported timely and accurately.
University Response:
Accepted. The defect was corrected June 4, 2023, after the last spring 2023 transmission.
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 was not, a statistically valid sample.
According to the Code of Federal Regulations (34 CFR 668.22), when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance the student earned as of the student's withdrawal date.
Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure return of Title IV calculations are performed accurately.
University officials stated a data entry error occurred when inputting the effective withdrawal date in the student information system.
The use of incorrect withdrawal dates in the return of Title IV funds calculations could result in the need to return additional funds to the Department of Education or to the student. (Finding Code No. 2023-008)
Recommendation:
We recommend the University of Illinois Urbana-Champaign review current processes for the return of Title IV funds calculations and implement procedures to ensure calculations are done accurately.
University Response:
Accepted. The University will take steps to address the recommendation in this finding.
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 was not, a statistically valid sample.
According to the Code of Federal Regulations (34 CFR 668.22), when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance the student earned as of the student's withdrawal date.
Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure return of Title IV calculations are performed accurately.
University officials stated a data entry error occurred when inputting the effective withdrawal date in the student information system.
The use of incorrect withdrawal dates in the return of Title IV funds calculations could result in the need to return additional funds to the Department of Education or to the student. (Finding Code No. 2023-008)
Recommendation:
We recommend the University of Illinois Urbana-Champaign review current processes for the return of Title IV funds calculations and implement procedures to ensure calculations are done accurately.
University Response:
Accepted. The University will take steps to address the recommendation in this finding.
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, the University of Illinois Springfield did not properly perform subrecipient monitoring procedures. The incorrect agreement template was used which did not allow for the required data elements and a risk evaluation was not performed in order to ensure accountability of for-profit subrecipients under the Education Stabilization Fund.
Uniform Grant Guidance (2 CFR 200.331 and 2 CFR 200.332) requires all pass-through entities to: identify the award and applicable requirements, evaluate risk, monitor the activities of the subrecipient, and ensure accountability of for-profit subrecipients.
Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure that subrecipient monitoring is performed over all subawards.
University officials stated due to staff turnover and workload, the agreement template issued was incorrect and a risk assessment was not conducted for the subrecipient.
Lack of properly documented evidence of subrecipient monitoring policies and procedures may result in the loss of future funding. (Finding Code No. 2023-009)
Recommendation:
We recommend the University of Illinois Springfield review current processes and procedures to ensure subrecipient monitoring is performed for all subawards.
University Response:
Accepted. The University will take steps to address the recommendation in this finding.
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, the University of Illinois Springfield did not properly perform subrecipient monitoring procedures. The incorrect agreement template was used which did not allow for the required data elements and a risk evaluation was not performed in order to ensure accountability of for-profit subrecipients under the Education Stabilization Fund.
Uniform Grant Guidance (2 CFR 200.331 and 2 CFR 200.332) requires all pass-through entities to: identify the award and applicable requirements, evaluate risk, monitor the activities of the subrecipient, and ensure accountability of for-profit subrecipients.
Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure that subrecipient monitoring is performed over all subawards.
University officials stated due to staff turnover and workload, the agreement template issued was incorrect and a risk assessment was not conducted for the subrecipient.
Lack of properly documented evidence of subrecipient monitoring policies and procedures may result in the loss of future funding. (Finding Code No. 2023-009)
Recommendation:
We recommend the University of Illinois Springfield review current processes and procedures to ensure subrecipient monitoring is performed for all subawards.
University Response:
Accepted. The University will take steps to address the recommendation in this finding.