REPORT DIGEST

ILLINOIS STATE BOARD OF EDUCATION

COMPLIANCE EXAMINATION OF CENSUS DATA
FOR THE YEAR ENDED JUNE 30, 2023

Release Date:  March 14, 2024


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, 2023.

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, 2022.

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,
2022, 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,
2022, 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, 2023, were
complete, accurate, and in accordance with
applicable laws, rules, and regulations.

SYNOPSIS

• Two of the 9 Universities had not
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, 2 of the 9
Universities had not 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.

• Six of the 9 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, 2022;
2) the proportionate share allocation year
for the System ended June 30, 2023;
3) the census data accumulation year for the
Plan administered by CMS ended June 30,
2022; and,
4) the proportionate share allocation year
for the Plan ended June 30, 2023,

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

FJM:TLK