REPORT DIGEST

STATE EMPLOYEES’ RETIREMENT SYSTEM OF
ILLINOIS

COMPLIANCE EXAMINATION
FOR THE YEAR ENDED JUNE 30, 2022

Release Date:  July 6, 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, 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 System occurring
during the census data accumulation
year ended June 30, 2022, were
completely and accurately reported by
the Employers to 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;
d. gender;
e. rate of pay; and,
f. retirement deduction code.

C.	The employer contributions
remitted by the Employers to the System
during the proportionate share
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.

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 Office of the
Secretary of State (repeated since
2021), the Department of Children and
Family Services, the Department of
Corrections, the Department of Human
Services, the Department of Healthcare
and Family Services, and the Illinois
Workers’ Compensation Commission
(repeated since 2021).

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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