GERS Audited Financial Statements FY2020
GOVERNMENT EMPLOYEES’ RETIREMENT SYSTEM OF THE U.S. VIRGIN ISLANDS FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION Year Ended September 30, 2020 AND INDEPENDENT AUDITOR’S REPORT (With Comparative Totals for 2019) AIAN BSC BERT SMITH & CO, CERTIFIED PUBLIC ACCOUNTANTS & MANAGEMENT CONSULTANTS SASS GOVERNMENT EMPLOYEES’ RETIREMENT SYSTEM OF THE U.S. VIRGIN ISLANDS FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION Year Ended September 30, 2020 TABLE OF CONTENTS DESCRIPTION PAGE Independent Auditor’s Report 1-3 Management’s Discussion and Analysis 4-7 Basic Financial Statements: Statement of Fiduciary Net Position 8 Statement of Changes in Fiduciary Net Position 9 Notes to Financial Statements 10-26 Required Supplementary Information: Schedule of Changes in the Employers’ Net Pension Liability 27 Notes to Schedule of Changes in the Employers’ Net Pension Liability 28 Schedule of Employer Contributions — Last Ten Fiscal Years 29 Notes to Schedule of Employer Contributions 30 Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters B …
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