REPORT DIGEST

EASTERN ILLINOIS UNIVERSITY

FINANCIAL AUDIT
FOR THE YEAR ENDED JUNE 30, 2020

Release Date:  June 23, 2021

FINDINGS THIS AUDIT:  1

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

FINDINGS LAST AUDIT: 0

Category 1: Findings that are material
weaknesses in internal control and/or a
qualification on compliance with State
laws and regulations (material
noncompliance).
Category 2: Findings that are significant
deficiencies in internal control and
noncompliance with State laws and
regulations.
Category 3: Findings that have no
internal control issues but are in
noncompliance with State laws and
regulations.

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 Eastern Illinois
University’s Financial Audit as of and
for the year ended June 30, 2020.  The
Eastern Illinois University’s Compliance
Examination (including the Single Audit)
covering the year ended June 30, 2020
will be issued at a later date.

SYNOPSIS

• (20-01) The University did not have
adequate internal control over reporting
its census data and did not have a
reconciliation process to provide
assurance census data submitted to its
pension and other postemployment benefits
(OPEB) plans was complete and accurate.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

INADEQUATE INTERNAL CONTROLS OVER CENSUS
DATA

The Eastern Illinois University
(University) did not have adequate
internal control over reporting its
census data and did not have a
reconciliation process to provide
assurance census data submitted to its
pension and other postemployment benefits
(OPEB) plans was complete and accurate.

During testing, some of the more
significant issues we noted include the
following:
• The University had not performed an
initial complete reconciliation of its
census data recorded by SURS and CMS to
its internal records to establish a base
year of complete and accurate data.
• Three of 80 (4%) employees tested had
three events occur during the census data
accumulation period throughout Fiscal
Year 2018 which had not been reported by
the University to SURS.
• Two of 12 (17%) employees had three
departures on a leave of absence where
the start date of the leave of absence
was untimely reported to SURS. SURS
believed the total potential impact to
each of these employee’s total service
credit was it could be off by 1 to 2
years. (Finding 1, pages 5-8)
We recommended the University implement
controls to ensure census data events are
timely and accurately reported to SURS
and CMS. Further, we recommended the
University work with SURS and CMS to
develop an annual reconciliation process
of its active member’s census data from
its underlying records to a report from
each plan of census data submitted to the
plan’s actuary.

The University agreed with the
recommendation.

AUDITOR’S OPINION

The auditors stated the financial
statements of the University as of and
for the year ended June 30, 2020, are
fairly stated in all material respects.

This financial audit was conducted by
Sikich 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:PH