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

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