REPORT DIGEST

STATE EMPLOYEES’ RETIREMENT SYSTEM OF
ILLINOIS

COMPLIANCE EXAMINATION OF CENSUS DATA
FOR THE YEAR ENDED JUNE 30, 2024

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 pensions for
the following agencies (collectively, the
Employers) as of and for the year ended June
30, 2024:

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

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:

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, 2024.

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,
2024, 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, 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.

SYNOPSIS

One of the Employers (Department of
Corrections) had a finding for inaccurate
census data. This finding is contained
within the Employer’s individual section 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, 2024. 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

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