Financial Resource Center

Audit Information

Audit Opinion Final GASB 68 Schedules- 2022

Audit Qualifications Experience Independence – 2022

Governance Communication – 2022

Overview of Audit Procedures – 2022

Employer Financial Reporting

Suggested Footnotes for Employers using GASB 27

Suggested Footnotes for Entities with FYE 06-30-2023

Suggested Footnotes for Entities with FYE 12-31-2022

2022 Notes to RSI Schedules

2022 Employer RSI Ten Year Pension Schedules Templates

GASB 68 Citations for Employer Pension Disclosure and RSI Requirements

 

Employer Contribution Reconciliations

2022 General Employees Contributions Reconciliation

2022 Correctional Fund Contributions Reconciliation

2022 Police and Fire Fund Contributions Reconciliation

Change in Proportion Supporting Schedules

2022 GASB 68 General Employees Fund NPL Change in Proportion

2022 GASB 68 Correctional Fund NPL Change in Proportion

2022 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

2022 Additional General Employees Fund State Contributions

Statewide Volunteer Firefighter Fund

SBI Asset Certification Letter 12-31-22

SBI Asset Holding Report 12-31-22

SBI Audit Summary Letter – 2022

SVF Suggested_Footnotes_12-31-22

SVF-Actuary-Certification-2022

Actuarial Valuations

General Plan GASB Valuation, July 1, 2022

Correctional Plan GASB Valuation, July 1, 2022

Police & Fire Plan GASB Valuation, July 1, 2022

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