REPORT DIGEST

STATE EMPLOYEES’ RETIREMENT SYSTEM OF
ILLINOIS

COMPLIANCE EXAMINATION OF OPEB CENSUS DATA
FOR THE TWO YEARS ENDED JUNE 30, 2023

Release Date:  June 17, 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 other post-
employment benefits (OPEB) for the following
agencies (collectively, the Employers) as of
and for the year ended June 30, 2023:

• State of Illinois, Office of the Secretary
of State
• State of Illinois, Department of Children
and Family Services
• State of Illinois, Department of
Corrections
• 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, 2023.

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, 2023,
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 for funds other than the
General Revenue Fund, 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, 2024, were complete, accurate, and in
accordance with applicable laws, rules, and
regulations. Further, General Revenue Fund
payroll paid by the Employers and recorded
within the Statewide Accounting Management
System under detail object code 1120 was
complete, accurate, and in accordance with
applicable laws, rules, and regulations.
Employer group insurance contributions for
funds other than the General Revenue Fund
and General Revenue Fund payroll under
detail object code 1120 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, 2024, 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, 2024, 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, 2023. 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 each individual employee’s
election to participate, occurring during
the census data accumulation year ended June
30, 2023, 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, 2024, 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, 2024, 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

Two of the Employers (Department of Human
Services and Department of Healthcare and
Family Services) had a finding for
inaccurate census data. These finding are
enumerated within each Employer’s individual
sections of the compliance examination of
census data report.

ACCOUNTANT’S OPINION

The accountants conducted a compliance
examination of census data for the Employers
for the year ended June 30, 2023. 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
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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