REPORT DIGEST

STATE EMPLOYEES’ RETIREMENT SYSTEM OF
ILLINOIS

COMPLIANCE EXAMINATION OF CENSUS DATA (OPEB)
FOR THE YEAR ENDED JUNE 30, 2023

Release Date:  March 20, 2025

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, 2023:

• State of Illinois, Department of Central
Management Services
• State of Illinois, Department of
Transportation
• State of Illinois, Department of
Innovation and Technology

Our Special Assistant Auditors were engaged
to perform various census testing to
determine the Employers’ compliance over
certain specified requirements. Those
requirements were as follows, as applicable
to each Employer:

A. All of the Employers’ employees required
to be enrolled in the State Employees’
Retirement System
(System) in accordance with applicable laws,
rules, and regulations were properly
enrolled in the System during the census
data accumulation year ended June 30, 2023.

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), occurring during
the census data accumulation year ended June
30, 2023, 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.

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, 2024, 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 Employers’ proportionate
share of the OPEB liability, deferred
inflows of resources, deferred outflows of
resources and OPEB expense.

SYNOPSIS

There were no findings 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, 2023. 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 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:dmg