REPORT DIGEST DEPARTMENT OF CENTRAL MANAGEMENT SERVICES - LOCAL GOVERNMENT HEALTH INSURANCE RESERVE FUND FINANCIAL AUDIT FOR THE YEAR ENDED JUNE 30, 2024 Release Date: March 13, 2025 FINDINGS THIS AUDIT: 0 FINDINGS LAST AUDIT: 0 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 Department of Central Management Services, Local Government Health Insurance Reserve Fund’s financial audit as of and for the year ended June 30, 2024. There were no material findings disclosed during our audit. AUDITOR’S OPINION The auditors stated the financial statements of the Department of Central Management Services, Local Government Health Insurance Reserve Fund as of and for the year ended June 30, 2024, are fairly stated in all material respects. This financial audit was conducted by Sikich CPA LLC. 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:meg