All county officers are under IMRF if their positions qualify. The following semi-autonomous units are considered a part of the county, and their employees should be reported as county employees. See Section 3.65 F. 1. about participation of county board members.
Mental health boards (commonly known as the 708 board; see 3.70 E. Mental Health Boards [708 Boards])
County detention homes
County nursing and shelter care homes (see 3.70 D. Hospitals, Sheltered Care and Nursing Homes, and Sanitariums)
County hospitals
Board of election commissioners
County health departments (if serving only one county)
Superintendents of single-county regional office of education for non-certified employees (see 3.48 A. Single County Educational Service Regions)
Certain programs administered by superintendent of single county regional office of education (see 3.48 A. Single County Educational Service Regions)
County zoning commissions
County unit road districts
Single County ETS Boards (ETSB) – See Attorney General Opinion 96-038 about single county Emergency Telephone System Boards
Employees of Veterans Assistance Commissions who joined IMRF prior to January 1, 1990 as employees of the county
The following are not considered part of the county:
Public building commissions
Public housing authorities
Regional planning commissions serving more than one county
Regional councils of public officials
Multi-county regional offices of education (see 3.48 B. Consolidated Educational Service Regions)
Regional office of education established as a separate reporting entity distinct from the County (see 3.48 A. Single County Educational Service Regions).
Employees of Veterans Assistance Commissions who joined IMRF after January 1, 1990, or who joined IMRF prior to January 1, 1990 as employees of the county but the commission later became a separate participating instrumentality
Common-law employees appointed by the judge or judges of a judicial circuit to work in a particular county and paid out of county funds are considered county employees. Typical are public defenders and their assistants and probation officers.