Financial Resource Center

Final GASB 68 Schedules and Audit Opinion for Fiscal Year 2016 (Revised February 14, 2017)

Audit Firm Qualifications Letter 

Final Management Letter for Fiscal Year 2016 (Revised February 14, 2017)

2016 PERA Audit Procedures Letter

City of Brooklyn Center GASB 68 Year 2 Journal Entries

Brooklyn Center Partial 2015 Financial Statements

Suggested Footnotes for Entities with 6-30-17 Year End

2016 Employer RSI Ten Year Pension Schedules Templates (Revised February 14, 2017)

GASB 68 Citations for Employer Pension Disclosure and RSI Requirements

Suggested Footnotes for Local Units of Government With 12-31-16 Year End (Revised March 28, 2017)

2016 Notes to RSI Schedules

2016 General Employees Contribution Reconciliation

2016 Correctional Fund Contributions Reconciliation

2016 Police and Fire Fund Contributions Reconciliation 

2016 General Employees and Police and Fire Supporting Schedule of Employers with Annualized Contributions

2016 GASB 68 General Employees Plan NPL Change in Proportion

2016 GASB 68 Correctional Plan NPL Change in Proportion

2016 GASB 68 Police and Fire Plan NPL Change in Proportion

2016 GASB 68 Police and Fire Plan Additional Revenue  Associated With State of Minnesota Contributions (revised January 19, 2017)

2016 General Employees Plan Employers Additional Expense Associated With State of Minnesota Contributions (Revised February 14, 2017)

Notice to SVF Plan Participants March 2017

SVF Actuarial Certification Letter 2016

Suggested Footnotes for SVF Fire Relief Assns with 12/31/2016 Year End

SVF SBI Asset Certification Letter and Asset Listing 12/31/2016

Employer Notice on 2016 Increase in NPL

Police & Fire Plan GASB Valuation, July 1, 2016

General Plan GASB Valuation, July 1, 2016

Correctional Plan GASB Valuation, July 1, 2016