REPORT DIGEST

STATE EMPLOYEES’ RETIREMENT SYSTEM OF
ILLINOIS

COMPLIANCE EXAMINATION OF CENSUS DATA
FOR THE YEAR ENDED JUNE 30, 2021

Release Date:  July 13, 2022

FINDINGS THIS AUDIT:  0
FINDINGS LAST AUDIT: N/A

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

Certain financial statement elements
within an employer’s financial
statements which are attributable to
pensions are dependent on the census
data of its employees. Census data is
demographic data (date of birth,
gender, years of service, etc.) of the
active, inactive, or retired members
of a pension plan. The purpose of a
compliance examination of census data
is to provide assurance to employers
and their auditors that employers have
enrolled employees in the plan in
accordance with applicable laws,
rules, and regulations, changes in
significant elements of census data
for employees were reported to the
plan, and employer contributions
remitted to the plan were 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 compliance
examinations of census data of the
Illinois State Toll Highway Authority
(Authority) and the Illinois State
Police, District 15 (Department) for
the year ended June 30, 2021.  The
accountants stated the Authority and
Department complied, in all material
respects, with the requirements
described in the reports.

This Compliance Examination of Census
Data was conducted by Sikich 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

FJM:MEG