REPORT DIGEST

STATE EMPLOYEES’ RETIREMENT SYSTEM OF
ILLINOIS

COMPLIANCE EXAMINATION OF CENSUS DATA
FOR THE YEAR ENDED JUNE 30, 2025

Release Date:  June 30, 2026

State of Illinois, Office of the Auditor
General
CHRISTOPHER B. MEISTER, 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, 2025:

• State of Illinois, Department of the
Lottery
• Illinois Student Assistance Commission
• Illinois State Toll Highway Authority
• State of Illinois, Illinois State Police
and the Illinois State Toll Highway
Authority

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, as applicable to each
Employer:

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, 2025.

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, 2025, 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, 2025, were complete, accurate,
and in accordance with applicable laws,
rules, and regulations.

For the Illinois Student Assistance
Commission:

C. The employer contributions remitted by
the Commission to the System during the
proportionate share allocation year ended
June 30, 2025, were complete, accurate,
and in accordance with applicable laws,
rules, and regulations. Further, General
Revenue Fund payroll paid by the
Commission 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.

For the Illinois State Police (Department)
in conjunction with the Illinois State
Toll Highway Authority (Authority):

A. All of the Department’s personnel,
assigned duties relating to policing and
patrolling the Authority’s toll roads,
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, 2025. The
enrollment of these personnel within the
System occurred through payroll
transactions which were processed by the
Authority using information provided by
the Department.

B. The changes in significant elements of
census data for the Department personnel,
assigned duties relating to policing and
patrolling the Authority’s toll roads,
required to be enrolled in the System
occurring during the census data
accumulation year ended June 30, 2025,
were completely and accurately reported by
the Department through the Authority’s
payroll transactions 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 Authority, for the Department’s
personnel, assigned duties relating to
policing and patrolling the Authority’s
toll roads, to the System during the
proportionate share allocation year ended
June 30, 2025, were complete, accurate,
and in accordance with applicable laws,
rules, and regulations.

SYNOPSIS

There were no material findings of
noncompliance 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,
2025. 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 RSM US LLP.

COURTNEY DZIERWA
Deputy Auditor General

This report is transmitted in accordance
with Section 3-14 of the Illinois State
Auditing Act.

CHRISTOPHER B. MEISTER
Auditor General
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