REPORT DIGEST

STATE EMPLOYEES’ RETIREMENT SYSTEM OF
ILLINOIS

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

Release Date:  March 5, 2026

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, 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, 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, 2024.

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, 2024, 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, 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, 2025,
were complete, accurate, and in accordance
with applicable laws, rules, and
regulations. Employer group insurance
contributions 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, 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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