REPORT DIGEST

STATE EMPLOYEES’ RETIREMENT SYSTEM OF
ILLINOIS

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2022

Release Date:  July 20, 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 other
post-employment benefits (OPEB) for the
following agencies (collectively, the
Employers) as of and for the year ended
June 30, 2021:

• State of Illinois, Department of
Central Management Services (CMS)
• State of Illinois, Department of
Transportation (IDOT)
• State of Illinois, Department of
Innovation and Technology (DoIT)
• Illinois State Toll Highway Authority
(ISTHA)
• State of Illinois, Illinois State
Police – District 15 (ISP)

Our limited-scope 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, 2021.

B. The changes in significant elements
of census data for employees required
to be enrolled in the State Employees’
Group Insurance Program (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, 2021, 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;
d. gender; and,
e. rate of pay.

For CMS, IDOT, and DoIT:

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,
2022, 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
Department’s proportionate share of the
OPEB liability, deferred
inflows of resources, deferred outflows
of resources and OPEB expense.

For ISTHA and ISP:

C. The employer group insurance
contributions for sworn troopers
assigned to the Illinois State Police’s
District 15, 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
Authority for the Plan to CMS during
the allocation year ended June 30,
2022, 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,
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,
2021.  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 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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