REPORT DIGEST

STATE EMPLOYEES’ RETIREMENT SYSTEM OF
ILLINOIS

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

Release Date:  May 3, 2023


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, Iles
Park Plaza, 740 E. Ash Street,
Springfield, IL 62703
(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
pensions for the following agencies
(collectively, the Employers) as of
and for the year ended June 30, 2022:

• State of Illinois, Department of
Central Management Services
• State of Illinois, Department of
Transportation
• State of Illinois, Department of
Innovation and Technology
• Illinois State Toll Highway
Authority
• State of Illinois, Illinois State
Police, District 15 and the Illinois
State Toll Highway Authority

Certain financial statement elements
within an employer’s financial
statements which are attributable to
pensions are dependent on the census
data of its employees.  Census data is
demographic data (date of birth,
gender years of service, etc.) of the
active, inactive or retired members of
a pension plan.  The purpose of a
compliance examination of census data
is to provide assurance to employers
and their auditors that employers have
enrolled employees in the plan in
accordance with applicable laws,
rules, and regulations, changes in
significant elements of census data
for employees were reported to the
plan, and employer contributions
remitted to the plan were complete,
accurate, and in accordance with
applicable laws, rules, and
regulations.

SYNOPSIS

• Several of the Employers had a
finding for exceptions noted during
the detailed testing of the census
data which have been enumerated within
their individual sections of the
Compliance Examination of Census Data
Report.  These included the Illinois
State Toll Highway Authority and
Illinois State Police, District 15.

ACCOUNTANTS' 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 specified
requirements during:

1. The census data accumulation year
for the State Employees’ Retirement
System (System) ended June 30, 2022;
and
2. The proportionate share allocation
year for the System ended June 30,
2022.

This compliance examination of census
data was conducted by Sikich 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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