REPORT DIGEST

EASTERN ILLINOIS UNIVERSITY

FINANCIAL AUDIT
FOR THE YEAR ENDED JUNE 30, 2025

Release Date:  December 18, 2025

FINDINGS THIS AUDIT: 1

CATEGORY:  NEW -- REPEAT – TOTAL
Category 1:  0 -- 1 -- 1
Category 2:  0 -- 0 -- 0
Category 3:  0 -- 0 -- 0
TOTAL:  0 -- 1 -- 1

FINDINGS LAST AUDIT: 2

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

This digest covers Eastern Illinois
University’s Financial Audit as of and for
the year ended June 30, 2025.  Digests
covering the University’s Single Audit and
the University’s Compliance Examination for
the year ended June 30, 2025 will be issued
at a later date.

SYNOPSIS

• (25-01) The University did not have
adequate internal control over reporting
its census data to provide assurance that
the census data submitted to the State
Universities Retirement System (System) and
State Employees’ Group Insurance Program
(Plan) was complete and accurate.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE INTERNAL CONTROLS OVER CENSUS
DATA

Eastern Illinois University (University)
did not have adequate internal control over
reporting its census to provide assurance
that census data submitted to the State
Universities Retirement System (SURS) and
State Employees’ Group Insurance Program
(Plan) was complete and accurate.
During testing, we noted the following:

• While the University had performed an
initial complete reconciliation of its
census data recorded by the System to its
internal records, the University had not
fully developed a process to annually
obtain from the System the incremental
changes recorded by the System in the
census data records and reconcile these
changes back to the University’s internal
supporting records.

• During completeness testing of University
faculty data, the auditors identified six
instructors were not reported as eligible
to participate in the System and Plan by
the University.

• During cut-off testing of data
transmitted by the University to the
System, the auditors identified fourteen
employee termination events were reported
to the System after the close of the fiscal
year in which the event occurred, resulting
in inaccurate member status (active or
inactive) as of fiscal year-end.  (Finding
1, pages 5-8)

We recommended the University continue to
work with the System to establish the
process of annually obtaining from the
System the incremental changes recorded in
the census data records and reconcile these
changes back to the University’s internal
supporting records.  If differences are
noted between the University’s data and the
System’s data, these differences should be
communicated timely and rectified to ensure
the actuarial valuations are using accurate
data.

Further, we recommended the University
strengthen controls to ensure all eligible
employees are reported to the System and
State, along with any required employee and
employer contributions.

Finally, we recommended the University
strengthen controls to ensure all events
occurring within the census data
accumulation year are reported timely to
the System so these events can be
incorporated into the census data utilized
in the annual actuarial valuation process.

The University agreed with the
recommendations.

AUDITOR’S OPINION

The auditors stated the financial
statements of the University as of and for
the year ended June 30, 2025, are fairly
stated in all material respects.

This financial audit was conducted by
Plante & Moran, PLLC.

COURTNEY DZIERWA
Division Director

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

FRANK J. MAUTINO
Auditor General

FJM:EMR