REPORT DIGEST

DEPARTMENT OF TRANSPORTATION

FINANCIAL AUDIT
FOR THE YEAR ENDED JUNE 30, 2020

Release Date:  June 16, 2021

FINDINGS THIS AUDIT:  1

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

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

SYNOPSIS

• (20-1) The Department did 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

LACK OF CENSUS DATA RECONCILIATIONS

The Department of Transportation
(Department) did not have a
reconciliation process to provide
assurance census data submitted to its
pension and other post-employment
benefits (OPEB) plans was complete and
accurate.

During testing, we noted the Department
had not performed an initial complete
reconciliation of its census data
recorded by the State Employees
Retirement System (SERS) and the
Department of Central Management Services
(CMS) to its internal records to
establish a base year of complete and
accurate census data. (Finding 1, pages
61-62)

We recommended the Department work with
SERS and CMS to develop an annual
reconciliation process of its active
members’ census data from its underlying
records to a report from each plan of
census data submitted to the plan’s
actuary. After completing an initial full
reconciliation, the Department may limit
the annual reconciliations to focus on
the incremental changes to the census
data file from the prior actuarial
valuation, provided no risks are
identified that incomplete or inaccurate
reporting of census data may have
occurred during prior periods.

Department officials agreed with the
finding and stated they will work with
SERS and CMS to develop an annual
reconciliation process.  Department
officials further stated they currently
audit the incoming OPEB files from the
Benefits Administrator each pay period
against the Department payroll system
data and that of the Benefits
Administrator.

AUDITOR’S OPINION

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

This financial audit was conducted by
CliftonLarsonAllen 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