Financial Resource Center

Audit Information

Final GASB 68 Schedules Audit Opinion for Fiscal Year 2019

Audit Firm Qualifications Letter

2019 Governance Communication

2019 PERA Audit Procedures Letter

Employer Financial Reporting

2019 Employer RSI Ten Year Pension Schedules Templates 

GASB 68 Citations for Employer Pension Disclosure and RSI Requirements

Suggested Footnotes for Entities with 6-30-20 Year End

Suggested Footnotes for Employers GASB 27

2019 Notes to RSI Schedules

Suggested Footnotes for Entities With FYE 12-31-2019

Employer Contribution Reconciliations

2019 General Employees Contribution Reconciliation

2019 Correctional Fund Contributions Reconciliation

2019 Police and Fire Fund Contributions Reconciliation

Change in Proportion Supporting Schedules

2019 GASB 68 General Employees Plan NPL Change in Proportion

2019 GASB 68 Correctional Plan NPL Change in Proportion

2019 GASB 68 Police and Fire Plan NPL Change in Proportion

Accounting for State of Minnesota Contributions to General Employees Fund and Police and Fire Fund

2019 GASB 68 Police and Fire Plan Additional Revenue Associated With State of Minnesota Contributions

2019 General Employees Plan Employers Additional Expense Associated With State of Minnesota Contributions

Statewide Volunteer Firefighter Fund

Suggested Footnotes for SVF Entities with 12/31/2019 Year End

SVF SBI Asset Certification Letter and Asset Listing 12/31/2019

SVF Actuarial Certification Letter 2019

Actuarial Valuations

General Plan GASB Valuation, July 1, 2019

Correctional Plan GASB Valuation, July 1, 2019

Police & Fire Plan GASB Valuation, July 1, 2019

For questions on the contents of this page, please contact pera.accounting@mnpera.org