REPORT DIGEST DEPARTMENT OF CENTRAL MANAGEMENT SERVICES – UNIVERSITY BENEFITS SCHEDULES COMPLIANCE EXAMINATION FOR THE YEAR ENDED JUNE 30, 2019 Release Date: November 21, 2019 FINDINGS THIS AUDIT: 0 FINDINGS LAST AUDIT: 1 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 The Department of Central Management Services 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 State Comptroller also uses these amounts to determine the amount of on- behalf revenue to allocate to 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, 2019. The accountants stated the Agency complied, in all material respects, with the requirements described in the report. This compliance examination 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:skm