EIN: 362170136
UEI: E2NDENMDUEG8
Audited by: Crowe LLP
Cognizant agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 29, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by June 29, 2026 (66 days ago).
What is a management decision? →FAC accepted this audit on September 23, 2024 — management decision was due March 23, 2025.
The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024. Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified. Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis. Questioned costs: None Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed. Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Show full finding ▾Hide full finding ▴Information on the federal program: Research and Development Cluster Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates. Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024. Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified. Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis. Questioned costs: None Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed. Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Finding - Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates. The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024. Corrective Action Plan Taken - Management agrees with the finding that Time and Effort reporting was not completed in a timely manner. The Research Administration Services (RAS) team has identified specific team members to ensure that semester certifications are processed in a timely manner going forward. The plan is now in place. Please feel free to contact me if you have any questions at 312-567-3825 or jfine3@iit.edu. Sincerely, Jeremy V. Fine Vice President for Finance Chief Financial Officer & Treasurer
FAC accepted this audit on January 5, 2024 — management decision was due July 5, 2024.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
FAC accepted this audit on February 21, 2022 — management decision was due August 21, 2022.
FAC accepted this audit on April 27, 2021 — management decision was due October 27, 2021.
FAC accepted this audit on February 24, 2020 — management decision was due August 24, 2020.
FAC accepted this audit on November 19, 2018 — management decision was due May 19, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on November 15, 2017 — management decision was due May 15, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on November 22, 2016 — management decision was due May 22, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-002
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Browse other Single Audit organizations in Illinois →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
