REPORT DIGEST

STATE EMPLOYEES’ RETIREMENT SYSTEM OF
ILLINOIS

COMPLIANCE EXAMINATION OF CENSUS DATA FOR
OPEB
FOR THE YEAR ENDED JUNE 30, 2022

Release Date:  Aug. 29, 2024

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, 2022:

• 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 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

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:

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, 2022.

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, 2022,
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, 2023, 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.

SYNOPSIS

Nine of the Employers (Office of the
Secretary of State, Department of Children
and Family Services, Department of Human
Services, Department of Lottery, Department
of Healthcare and Family Services,
Department of Revenue, Capital Development
Board, Environmental Protection Agency, and
Illinois Student Assistance Commission) had
a finding for failure to pay correct
employer group insurance contributions.
Additionally, two of the Employers (Office
of the Secretary of State and Illinois
Workers’ Compensation Commission) had a
finding for inaccurate census data. These
findings have been enumerated within the
Employers’ 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, 2022. 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.

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

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