REPORT DIGEST

DEPARTMENT OF CENTRAL MANAGEMENT SERVICES -
UNIVERSITY BENEFITS SCHEDULES

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2024

Release Date:  December 12, 2024

FINDINGS THIS AUDIT: 0
FINDINGS LAST AUDIT: 0

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

To obtain a copy of the Report contact:
Office of the Auditor General, 400 West
Monroe, Suite 306, Springfield, IL
62704-9849
(217) 782-6046 or TTY (888) 261-2887

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

INTRODUCTION

The Department of Central Management
Services (Department) pays for the group
insurance costs for certain university
employees on behalf of all State-operated
universities in Illinois. At the end of each
fiscal year, the Department prepares the
University Benefits Schedules that summarize
exempt and non-exempt employees and exempt
and non-exempt funding. These amounts are
utilized in the universities’ fiscal year
financial reporting. The Office of
Comptroller also uses these amounts to
determine the allocations of special funding
situations for the universities.

There were no material findings of
noncompliance disclosed during our
examination.

ACCOUNTANT’S OPINION

The accountants conducted a compliance
examination of management’s assertions
regarding the University Benefits Schedules
for the year ended June 30, 2024. The
accountants stated the Department complied,
in all material respects, with the
requirements described in the report.

This compliance examination was conducted by
Sikich CPA LLC.

JANE CLARK
Division Director

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

FRANK J. MAUNTINO
Auditor General

FJM:KRP