REPORT DIGEST

STATE EMPLOYEES’ RETIREMENT SYSTEM OF
ILLINOIS

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

Release Date:  June 30, 2026

FINDINGS THIS AUDIT: 0
FINDINGS LAST AUDIT: 2

State of Illinois, Office of the Auditor
General
CHRISTOPHER B. MEISTER, 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 other post-
employment benefits (OPEB) for the
following agencies (collectively, the
Employers) as of and for the year ended
June 30, 2024:

• State of Illinois, Office of the
Secretary of State
• State of Illinois, Department of
Children and Family Services
• State of Illinois, Department of Human
Services
• State of Illinois, Department of the
Lottery
• State of Illinois, Department of
Healthcare and Family Services
• State of Illinois, Department of Revenue
• State of Illinois, Capital Development
Board
• State of Illinois, Environmental
Protection Agency, Fund 270 – Water
Revolving Fund
• Illinois State Board of Education
• Illinois Student Assistance Commission
• Illinois Workers’ Compensation
Commission, Self-Insurers Security Fund
• Illinois State Toll Highway Authority
• State of Illinois, Illinois State Police
and the Illinois State Toll Highway
Authority

Our Special Assistant Auditors for the
State Employees’ Retirement System of
Illinois (System) were engaged to perform
various census testing to determine the
Employers’ compliance over certain
specified requirements. Those requirements
were as follows, as applicable to each
Employer:

A. All of the Employers’ 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, 2024.

B. The changes in significant elements of
census data for employees required to be
enrolled in the State Employees’ Group
Insurance Program, Other Post-Employment
Benefits Plan (Plan), administered by the
State of Illinois, Department of Central
Management Services (CMS), in accordance
with the individual employee’s election to
participate, occurring during the census
data accumulation year ended June 30,
2024, were completely and accurately
reported by the Employers to CMS through
the System.

 The significant elements of census data
 of the Plan include each employee’s:

a. social security number;
b. first and last name;
c. date of birth; and,
d. gender.

C. 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 Employers for
the Plan to CMS during the allocation year
ended June 30, 2025, were complete,
accurate, and in accordance with
applicable laws, rules, and regulations.
Employer group insurance contributions are
the basis for determining the Employers’
proportionate share of the OPEB liability,
deferred inflows of resources, deferred
outflows of resources and OPEB expense.

For the Illinois State Toll Highway
Authority (Authority):

C. The employer group insurance
contributions for Illinois State Police
personnel assigned duties relating to
policing and patrolling the Authority’s
toll roads, which includes contributions
for both current personnel and an
additional amount to cover retiree
benefits under a pay as you go
methodology, remitted by the Authority for
the Plan to CMS during the allocation year
ended June 30, 2025, were complete,
accurate, and in accordance with
applicable laws, rules, and regulations.
Further, the annual contributions to CMS
for the Authority’s average employer's
share of the cost of retiree coverage per
participating employee in the Plan during
the allocation year ended June 30, 2025,
were complete, accurate, and in accordance
with Section 11 of the State Employees
Group Insurance Act of 1971. Employer
group insurance contributions and the
annual contributions to CMS for the
Authority’s average employer’s share of
the cost of retiree coverage per
participating employee in the Plan are the
basis for determining the Authority’s
proportionate share of the OPEB liability,
deferred inflows of resources, deferred
outflows of resources and OPEB expense.

For the Illinois State Police (Department)
in conjunction with the Authority:

A. All of the Department’s personnel,
assigned duties relating to policing and
patrolling the Authority’s toll roads,
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, 2024. The
enrollment of these personnel within the
System occurred through payroll
transactions which were processed by the
Authority using information provided by
the Department.

B. The changes in significant elements of
census data for Department personnel,
assigned duties relating to policing and
patrolling the Authority’s toll roads,
required to be enrolled in the Plan, in
accordance with the individual employee’s
election to participate, occurring during
the census data accumulation year ended
June 30, 2024, were completely and
accurately reported by the Department
through the Authority’s payroll
transactions to CMS through 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; and,
d. gender.

C.	The employer group insurance
contributions for Illinois State Police
personnel assigned duties relating to
policing and patrolling the Authority’s
toll roads, which includes contributions
for both current personnel and an
additional amount to cover retiree
benefits under a pay as you go
methodology, remitted by the Authority for
the Plan to CMS during the allocation year
ended June 30, 2025, were complete,
accurate, and in accordance with
applicable laws, rules, and regulations.
Further, the annual contributions to CMS
for the Authority’s average employer’s
share of the cost of retiree coverage per
participating employee in the Plan during
the allocation year ended June 30, 2025,
were complete, accurate, and in accordance
with Section 11 of the State Employees
Group Insurance Act of 1971. Employer
group insurance contributions and the
annual contributions to CMS for the
Authority’s average employer’s share of
the cost of retiree coverage per
participating employee in the Plan are the
basis for determining the Authority’s
proportionate share of the OPEB liability,
deferred inflows of resources, deferred
outflows of resources and OPEB expense.

SYNOPSIS

There were no material findings of
noncompliance disclosed during our
examination.

ACCOUNTANT’S OPINION

The accountants conducted a compliance
examination of census data for the
Employers for the year ended June 30,
2024. The accountants stated the Employers
complied, in all material respects, with
the requirements described in the report.

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

COURTNEY DZIERWA
Deputy Auditor General

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

CHRISTOPHER B. MEISTER
Auditor General

CBM:dmg