REPORT DIGEST

STATE EMPLOYEES’ RETIREMENT SYSTEM

COMPLIANCE EXAMINATION
FOR THE YEAR ENDED JUNE 30, 2019

Release Date:  April 22, 2020

FINDINGS THIS AUDIT:  2

CATEGORY:  NEW -- REPEAT -- TOTAL
Category 1:  0 -- 0 -- 0
Category 2:  1 -- 0 -- 1
Category 3:  0 -- 1 -- 1
TOTAL:  1 -- 1 -- 2

FINDINGS LAST AUDIT: 1

Category 1: Findings that are material
weaknesses in internal control and/or a
qualification on compliance with State laws
and regulations (material noncompliance).
Category 2: Findings that are significant
deficiencies in internal control and
noncompliance with State laws and regulations.
Category 3: Findings that have no internal
control issues but are in noncompliance with
State laws and regulations.

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 our Compliance Examination
of the State Employees’ Retirement System for
the year ended June 30, 2019.  A separate
Financial Audit as of and for the year ending
June 30, 2019, was previously released on
January 22, 2020.  This report contains two
findings.  The Financial Audit report
contained no findings.

SYNOPSIS

• (19-2) The State Employees’ Retirement
System of Illinois did not file the Hispanic
and Asian American Employment Plan Survey.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

FAILURE TO REPORT STATE HISPANIC AND ASIAN
AMERICAN EMPLOYMENT PLAN

The State Employees’ Retirement System of
Illinois (System) did not file the Hispanic
and Asian American Employment Plan Survey.

During the current compliance examination, we
determined based on our compliance testing the
System did not report to the Department of
Central Management Services (DCMS) and the
Department of Human Rights (DHR), on forms
prescribed by those Departments, all of the
System’s activities in implementing the State
Hispanic and Asian American Employment Plan.
(Finding 2, page 11)

We recommended the System implement a formal
process to ensure timely reporting of the
System’s State Hispanic and Asian American
Employment Plan with DCMS and DHR.

The System accepted our recommendation and
stated the Human Resources Manager has
developed a calendar to ensure reports are
completed and timely filed.  Further, the
System stated they timely filed their State
Hispanic and Asian American Employment Plans
for calendar year 2020 ahead of established
due dates.

OTHER FINDINGS

The remaining finding pertains to a vacancy in
the Board of Trustees.  We will review the
State Employees’ Retirement System’s progress
towards the implementation of our
recommendations in our next compliance
examination.

ACCOUNTANT’S OPINION

The accountants conducted a compliance
examination of the State Employees’ Retirement
System for the year ended June 30, 2019, as
required by the Illinois State Auditing Act.
The accountants stated the State Employees’
Retirement System complied, in all material
respects, with the requirements described in
the report.

This compliance examination 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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