Financial Resource Center

Audit Information

Audit Opinion Final GASB 68 Schedules- 2020

Audit Qualifications Experience Independence – 2020

Governance Communication – 2020

Overview of Audit Procedures – 2020

Employer Financial Reporting

2020 Employer RSI Ten Year Pension Schedules Templates

GASB 68 Citations for Employer Pension Disclosure and RSI Requirements

Suggested Footnotes for Entities with FYE 06-30-2021

Suggested Footnotes for Employers using GASB 27

2020 Notes to RSI Schedules

Suggested Footnotes for Entities With FYE 12-31-2020

Employer Contribution Reconciliations

2020 General Employees Contributions Reconciliation

2020 Correctional Fund Contributions Reconciliation

2020 Police and Fire Fund Contributions Reconciliation

Change in Proportion Supporting Schedules

2020 GASB 68 General Employees Fund NPL Change in Proportion

2020 GASB 68 Correctional Fund NPL Change in Proportion

2020 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

2020 Additional Police and Fire Fund State Contributions

2020 Additional General Employees Fund State Contributions

Statewide Volunteer Firefighter Fund

 

Suggested Footnotes for SVF Entities with 12/31/2020 Year End

SVF SBI Asset Certification Letter and Asset Listing 12/31/2020

 

SVF Actuarial Certification Letter 2020

Asset Holding Report 12/31/20

Actuarial Valuations

General Plan GASB Valuation, July 1, 2020

Correctional Plan GASB Valuation, July 1, 2020

Police & Fire Plan GASB Valuation, July 1, 2020

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