REPORT DIGEST

STATE EMPLOYEES’ RETIREMENT SYSTEM OF ILLINOIS

COMPLIANCE EXAMINATION OF CENSUS DATA 
FOR THE YEAR ENDED JUNE 30, 2022

Release Date:  January 19, 2022

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 the Compliance Examination of Census Data for pensions for the following agencies (collectively, the Employers) as of and for the year ended June 30, 2021:

• State of Illinois, Office of the Secretary of State
• State of Illinois, Department of Children and Family Services
• State of Illinois, Department of Corrections
• State of Illinois, Department of Human Services
• State of Illinois, Department of Lottery
• State of Illinois, Department of Healthcare and Family Services
• State of Illinois, Department of Revenue
• State of Illinois, Capital Development Board
• State of Illinois, Environmental Protection Agency, Fund 270 – Water Revolving Fund
• Illinois Student Assistance Commission
• Illinois State Board of Education
• Illinois Workers’ Compensation Commission, Self-Insurers Security Fund

Our Special Assistant Auditors for the State Employees’ Retirement System 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, 2021.

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, 2021, were completely and accurately reported by the Employers to the System.

The significant elements of census
data of the System Ainclude 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, 2021, were complete, accurate, and in accordance with applicable laws, rules, and regulations. 

SYNOPSIS

• Several of the Employers had a finding for exceptions noted during the detailed testing of the census data which have been enumerated within their individual sections of the Compliance Examination of Census Data Report.  These included the Office of the Secretary of State, the Department of Lottery, the Department of Revenue, and the Illinois Workers’ Compensation Commission.

ACCOUNTANTS' OPINION

The accountants conducted a compliance examination of census data for the Employers for the year ended June 30, 2021.  The accountants stated the Employers complied, in all material respects, with the specified requirements during:

1. The census data accumulation year for the System ended June 30, 2021; and
2. The proportionate share allocation year for the System ended June 30, 2021.

This compliance examination of census data 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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