REPORT DIGEST

STATE UNIVERSITIES RETIREMENT SYSTEM

COMPLIANCE EXAMINATION OF CENSUS DATA
FOR CSU, EIU, GSU, ISU, NEIU, U OF I,
AND WIU
FOR THE TWO YEARS ENDED JUNE 30, 2021

Release Date:  November 16, 2022

State of Illinois, Office of the
Auditor General
FRANK J. MAUTINO, AUDITOR GENERAL

To obtain a copy of the Report
contact:
Office of the Auditor General, Iles
Park Plaza, 740 E. Ash Street,
Springfield, IL 62703
(217) 782-6046 or TTY (888) 261-2887

This Report Digest and Full Report are
also available on the worldwide web at
www.auditor.illinois.gov

INTRODUCTION

This digest covers the Compliance
Examination of Census Data for Chicago
State University, Eastern Illinois
University, Governors State
University, Illinois State University,
Northeastern Illinois University,
Northern Illinois University, Southern
Illinois University, University of
Illinois and Western Illinois
University (collectively, the
Universities) as of and for the year
ended June 30, 2021.

Our Special Assistant Auditors for the
State Universities Retirement System
(System) were engaged to perform
various census testing to determine
the universities compliance over
certain specified requirements. Those
requirements were as follows:

A.  All of the University’s employees
required to be enrolled in the System
in accordance with applicable laws,
rules and regulations were properly
enrolled in the System during the
census data accumulation year ended
June 30, 2020.

B.  The changes in significant
elements of census data for employees
required to be enrolled in the System
occurring during the census data
accumulation year ended June 30, 2020,
were completely and accurately
reported by the University to the
System.

	The significant elements of
	census data of the System
	include each employee’s:
		a. date of birth;
		b. gender; and,
		c. earned service
		credit.

C.  The changes in significant
elements of census data for employees
required to be enrolled in the Plan
occurring during the census data
accumulation year ended June 30, 2020,
were completely and accurately
reported by the System to the
Department of Central Management
Services through the System.

	The significant elements of
	census data of the System
	include each member’s:
		a. date of birth;
		b. gender; and,
		c. earned service
		credit.

D.  The employee and/or employer
contributions remitted by the
University to the System during the
proportionate share allocation year
ended June 30, 2021, were complete,
accurate, and in accordance with
applicable laws, rules, and
regulations.

SYNOPSIS

• None of the Universities had
performed an initial complete
reconciliation of their census data
recorded by SURS to their internal
records to establish a base year of
complete and accurate census data.

• After establishing a base year, none
of the Universities had developed a
process to annually obtain from the
System the incremental changes
recorded by the System in their census
data records and reconcile those
changes back to the University’s
internal supporting records.

• All of the Universities had a
finding for various exceptions noted
during the detailed testing of the
census data which have been enumerated
within their individual section of the
Compliance Examination Census Data
Report.

ACCOUNTANTS' OPINION

Our auditors stated the universities
complied, in all material respects,
with the specified requirements
during:
1)	the census data accumulation
year for the System ended June 30,
2020;
2)	the proportionate share
allocation year for the System ended
June 30, 2021;
3)	the census data accumulation
year for the Plan administered by CMS
ended June 30, 2020; and,
4)	the proportionate share
allocation year for the Plan ended
June 30, 2021,

This examination of the census data
was conducted by FORVIS, LLP.

JANE CLARK
Division Director

This report is transmitted in
accordance with Section 3-14 of the
Illinois State Auditing Act.

FRANK J. MAUTINO
Auditor General

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