REPORT DIGEST

SUPREME COURT OF ILLINOIS (INCLUDING
APPELLATE COURT DISTRICTS 1-5 AND THE
ILLINOIS COURTS COMMISSION)

COMPLIANCE EXAMINATION
FOR THE YEAR ENDED JUNE 30, 2022

Release Date:  July 6, 2023

FINDINGS THIS AUDIT: 0
FINDINGS LAST AUDIT: 0

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

SYNOPSIS
This digest covers the Compliance
Examination of Census Data for pensions
for the Supreme Court of Illinois
(Court) as of and for the year ended
June 30, 2022.

Our Special Assistant Auditors for the
Judges’ Retirement System of the State
of Illinois (System) were engaged to
perform various census testing to
determine the Court’s compliance over
certain specified requirements.  Those
requirements were as follows:

A. All of the Court’s 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 Court 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. General Revenue Fund payroll paid by
the Court and recorded within the
Statewide Accounting Management System
under detail object code 1117, during
the year ended June 30, 2022, was
complete, accurate, and in accordance
with applicable laws, rules, and
regulations.

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
Supreme Court of Illinois (Court) for
the year ended June 30, 2022. The
accountants stated the Court complied,
in all material respects, with the
requirements described in the report.

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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