State Universities Retirement System Census Data Compliance Examination FY2024

REPORT DIGEST

STATE UNIVERSITIES RETIREMENT SYSTEM

COMPLIANCE EXAMINATION OF CENSUS DATA
FOR THE YEAR ENDED JUNE 30, 2024

Release Date: April 15, 2025

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, 400 West
Monroe, Suite 306, Springfield, IL
62704-9849
(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 Compliance
Examination of Census Data for Chicago State
University, Eastern Illinois University,
Governors State University, Illinois State
University, Northeastern Illinois
University, Northern Illinois University,
Southern Illinois University, University of
Illinois and Western Illinois University
(collectively, the Universities) as of and
for the year ended June 30, 2024.

Our Special Assistant Auditors for the State
Universities Retirement System (System) were
engaged to perform various census testing to
determine the universities compliance over
certain specified requirements. Those
requirements were as follows:

A. All of the University?s employees
required to be enrolled in the System in
accordance with applicable laws, rules and
regulations were properly enrolled in the
System during the census data accumulation
year ended June 30, 2023.

B. The changes in significant elements of
census data for employees required to be
enrolled in the System occurring during the
census data accumulation year ended June 30,
2023, were completely and accurately
reported by the University to the System.

The significant elements of census data of
the System include each employee?s:
a. social security number;
b. first and last name;
c. date of birth;
d. gender;
e. plan choice;
f. pay for the year tested; and,
g. earned service credit.

C. The changes in significant elements of
census data for employees required to be
enrolled in the Plan occurring during the
census data accumulation year ended June 30,
2023, were completely and accurately
reported by the System to the Department of
Central Management Services through the
System.

The significant elements of census data of
the System include each member?s:
a. social security number;
b. first and last name;
c. date of birth;
d. gender; and,
e. earned service credit.

D. The employee and/or employer
contributions remitted by the University to
the System during the proportionate share
allocation year ended June 30, 2024, were
complete, accurate, and in accordance with
applicable laws, rules, and regulations.

E. The employer group insurance
contributions, which includes contributions
for both current employees and an additional
amount to cover retiree benefits under a pay
as you go methodology, remitted by the
University for the Plan to CMS during the
allocation year ended June 30, 2024, were
complete, accurate, and in accordance with
applicable laws, rules, and regulations.

SYNOPSIS

? One of the 9 Universities had not
performed an initial complete reconciliation
of their census data recorded by SURS to
their internal records to establish a base
year of complete and accurate census data.

? After establishing a base year, 5 of the 9
Universities had not developed a process to
annually obtain from the System the
incremental changes recorded by the System
in their census data records and reconcile
those changes back to the University?s
internal supporting records.

? Nine of the 9 Universities had a finding
for various exceptions noted during the
detailed testing of the census data which
have been enumerated within their individual
section of the Compliance Examination Census
Data Report.

ACCOUNTANTS' OPINION

Our auditors stated the universities
complied, in all material respects, with the
specified requirements during:
1) the census data accumulation year
for the System ended June 30, 2023;
2) the proportionate share allocation
year for the System ended June 30, 2024;
3) the census data accumulation year
for the Plan administered by CMS ended June
30, 2023; and,
4) the proportionate share allocation
year for the Plan ended June 30, 2024.

This examination of the census data was
conducted by RSM US LLP.

COURTNEY DZIERWA
Division Director

This report is transmitted in accordance
with Section 3-14 of the Illinois State
Auditing Act.

FRANK J. MAUTINO
Auditor General

FJM:TLK