Financial Resource Center

Audit Information

Audit Opinion Final GASB 68 Schedules- 2023

Audit Qualifications Experience Independence – 2023

Governance Communication – 2023

Audit Procedures Letter – 2023

Employer Financial Reporting

2023 Employer RSI Ten Year Pension Schedules Templates

Suggested Footnotes for Entities with FYE 06-30-2024

2023 Notes to RSI Schedules

Suggested Footnotes for Entities with FYE 12-31-2023

Employer Contribution Reconciliations

2023 General Employees Contributions Reconciliation

2023 Correctional Fund Contributions Reconciliation

2023 Police and Fire Fund Contributions Reconciliation

Change in Proportion Supporting Schedules

2023 GASB 68 General Employees Fund NPL Change in Proportion

2023 GASB 68 Correctional Fund NPL Change in Proportion

2023 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

2023 Additional General Employees Fund State Contributions

2023 Additional Police and Fire Fund State Contributions

Statewide Volunteer Firefighter Fund

PERA is restructuring its GASB 68 reporting for the Statewide Volunteer Firefighter Fund.

PERA will not be providing calendar year 2023 SVF GASB 68 information, and instead PERA requests employer’s re-report 2022 SVF GASB 68 information.

Actuarial Valuations

2023 Actuarial Valuations

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