REPORT DIGEST DEPARTMENT OF CENTRAL MANAGEMENT SERVICES - UNIVERSITY BENEFITS SCHEDULES COMPLIANCE EXAMINATION FOR THE YEAR ENDED JUNE 30, 2023 Release Date: November 28, 2023 FINDINGS THIS AUDIT: 0 FINDINGS LAST AUDIT: 1 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 (Department) 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 Office of Comptroller also uses these amounts to determine the allocations of special funding situations for the universities. ACCOUNTANT’S OPINION The accountants conducted a State compliance examination of management’s assertions regarding the University Benefits Schedules for the year ended June 30, 2023. The accountants stated the Department 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:meg