REPORT DIGEST

TEACHERS’ RETIREMENT SYSTEM OF THE STATE OF
ILLINOIS

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

Release Date:  October 3, 2024

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 the following
agencies (collectively, the Employers) as of
and for the year ended June 30, 2023:

• North Cook Intermediate Service Center #1
• DuPage County Regional Office of Education
#19
• Lake County Regional Office of Education
#34
• LaSalle, Marshall, and Putnam Counties
Regional Office of Education #35
• Will County Regional Office of Education
#56
• Grundy-Kendall Counties Regional Office of
Education #24
• Calhoun, Greene, Jersey, and Macoupin
Counties Regional Office of Education #40
• St. Clair County Regional Office of
Education #50
• Clark, Coles, Cumberland, Douglas, Edgar,
Moultrie, and Shelby Counties Regional
Office of Education #11
• Macon-Piatt Counties Regional Office of
Education #39
• Regional Office of Education Professional
Services
• Boone-Winnebago Counties Regional Office
of Education #4
• State of Illinois, Department of Human
Services – Illinois School for the Visually
Impaired
• State of Illinois, Department of Human
Services – Illinois School for the Deaf
• Illinois State Board of Education

Our Special Assistant Auditors for the
Teachers’ Retirement System of the State 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. employer contribution.

C. The changes in significant elements of
census data for employees required to be
enrolled in the Teachers Health Insurance
Security Fund (Fund) administered by the
State of Illinois, Department of Central
Management Services (CMS) occurring during
the census data accumulation year ended June
30, 2022, were completely and accurately
reported by the Employers to the Fund.

The significant elements of census data of
the Fund include each member’s:

        a. social security number;
        b. first and last name;
        c. date of birth;
        d. gender;
        e. rate of pay; and,
        f. employer contribution.

D. The employee and/or employer
contributions remitted by the Employers to
the System and Fund during the proportionate
share allocation year ended June 30, 2023,
were complete, accurate, and in accordance
with applicable laws, rules, and
regulations.

SYNOPSIS

One of the Employers (Illinois State Board
of Education) had a finding for failure to
pay correct employer group insurance
contributions. This finding has been
included 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, 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 Forvis Mazars, 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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