Financial Resource Center

Audit Information

Audit Opinion Final GASB 68 Schedules- 2021

Audit Qualifications Experience Independence – 2021

Governance Communication – 2021

Overview of Audit Procedures – 2021

Employer Financial Reporting

2021 Employer RSI Ten Year Pension Schedules Templates

GASB 68 Citations for Employer Pension Disclosure and RSI Requirements

Suggested Footnotes for Entities with FYE 06-30-2022

Suggested Footnotes for Employers using GASB 27

2021 Notes to RSI Schedules

Suggested Footnotes for Entities with FYE 12-31-2021

Employer Contribution Reconciliations

2021 General Employees Contributions Reconciliation

2021 Correctional Fund Contributions Reconciliation

2021 Police and Fire Fund Contributions Reconciliation

Change in Proportion Supporting Schedules

2021 GASB 68 General Employees Fund NPL Change in Proportion

2021 GASB 68 Correctional Fund NPL Change in Proportion

2021 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

2021 Additional Police and Fire Fund State Contributions

2021 Additional General Employees Fund State Contributions

Statewide Volunteer Firefighter Fund

 

SBI Asset Certification Letter 12-31-21

SBI Asset Holding Report 12-31-21

SBI Audit Summary Letter – 2021

SVF Suggested_Footnotes_12-31-21

SVF-Actuary-Certification-2021

Actuarial Valuations

General Plan GASB Valuation, July 1, 2021

Correctional Plan GASB Valuation, July 1, 2021

Police & Fire Plan GASB Valuation, July 1, 2021

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