REPORT DIGEST

JUDGES’ RETIREMENT SYSTEM OF THE STATE OF
ILLINOIS

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2025

Release Date:  July 7, 2026

FINDINGS THIS AUDIT: 1

CATEGORY:  NEW -- REPEAT – TOTAL
Category 1:  0 -- 0 -- 0
Category 2:  0 -- 1 -- 1
Category 3:  0 -- 0 -- 0
TOTAL:  0 -- 1 -- 1

FINDINGS LAST AUDIT: 2

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 State compliance
examination of the Judges’ Retirement
System of the State of Illinois (System)
for the two years ended June 30, 2025. A
digest covering the System’s financial
audit as of and for the year ended June
30, 2025, was previously released on March
31, 2026. This report contains 1 finding.
The financial audit report contained no
findings.

SYNOPSIS

• (25-01) The System had inadequate
controls over change management.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROLS OVER CHANGE MANAGEMENT

The Judges’ Retirement System of the State
of Illinois (System) had inadequate
controls over change management.

During the compliance examination, we
noted the System utilizes a combination of
systems administered both internally as
well as externally. These systems and
applications are used in operations of the
State Employees’ Retirement System of
Illinois, as well as for the Judges’
Retirement System of the State of Illinois
and the General Assembly Retirement System
of the State of Illinois. During the
testing of changes made to an internally
administered application, we noted that 3
of 25 changes tested (12%) were developed
and deployed into the production
environment by the same individual. As a
result, adequate segregation of duties was
not maintained between the development and
deployment functions for these changes.
(Finding 1, page 7)

We recommended the System strengthen
controls over its change management
process to ensure adequate segregation of
duties are maintained. Additionally, we
recommended the System ensure system
changes are independently reviewed and
deployed by personnel other than the
individual responsible for development.

The System agreed with our
recommendations.

AUDITOR’S OPINION

The financial audit report was previously
released. The auditors stated the
financial statements of the System as of
and for the year ended June 30, 2025, are
fairly stated in all material respects.

ACCOUNTANT’S OPINION

The accountants conducted a State
compliance examination of the System for
the two years ended June 30, 2025, as
required by the Illinois State Auditing
Act. The accountants stated the System
complied, in all material respects, with
the requirements described in the report.

This State compliance examination 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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