Financial Resource Center

Final GASB 68 Schedules Audit Opinion for Fiscal Year 2018

Audit Firm Qualifications Letter

2018 Governance Communication

2018 PERA Audit Procedures Letter

2018 Employer RSI Ten Year Pension Schedules Templates 

GASB 68 Citations for Employer Pension Disclosure and RSI Requirements (Revised 2/28/2019)

Suggested Footnotes for Entities with 6-30-19 Year End

Suggested Footnotes for Local Units of Government With 12-31-18 Year End

2018 Notes to RSI Schedules

Suggested Pension Footnotes for Employers With 12-31-2018 Year End Preparing Financial Statements on the Cash or Regulatory Basis of Accounting

2018 General Employees Contribution Reconciliation

2018 Correctional Fund Contributions Reconciliation

2018 Police and Fire Fund Contributions Reconciliation

2018 GASB 68 General Employees Plan NPL Change in Proportion

2018 GASB 68 Correctional Plan NPL Change in Proportion

2018 GASB 68 Police and Fire Plan NPL Change in Proportion

2018 GASB 68 Police and Fire Plan Additional Revenue Associated With State of Minnesota Contributions

2018 General Employees Plan Employers Additional Expense Associated With State of Minnesota Contributions

Suggested Footnotes for SVF Entities with 12/31/2018 Year End

SVF SBI Asset Certification Letter and Asset Listing 12/31/2018

SVF Actuarial Certification Letter 2018

General Plan GASB Valuation, July 1, 2018

Correctional Plan GASB Valuation, July 1, 2018

Police & Fire Plan GASB Valuation, July 1, 2018