GERS Audited Financial Statements FY2013
EMPLOYEES’ RETIREMENT SYSTEM OF THE GOVERNMENT OF THE VIRGIN ISLANDS ___________________ FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION Years Ended September 30, 2013 and 2012 AND INDEPENDENT AUDITOR’S REPORT Certified Public Accountants and Management Consultants EMPLOYEES’ RETIREMENT SYSTEM OF THE GOVERNMENT OF THE VIRGIN ISLANDS ___________________ FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION Years Ended September 30, 2013 and 2012 TABLE OF CONTENTS DESCRIPTION PAGE Independent Auditor’s Report 1 Management’s Discussion and Analysis 3 Basic Financial Statements: Statements of Plan Net Position 15 Statements of Changes in Plan Net Position 16 Notes to Financial Statements 17 Required Supplementary Information: Schedule of Funding Progress 39 Schedule of Employer Contributions 40 CERTIFIED PUBLIC ACCOUNTANTS AND MANAGEMENT CONSULTANTS INDEPENDENT AUDITOR'S REPORT The Board of Trustees Employees' Retirement System of the Government ofthe Virgin Islands Report on the Financial Statements We have audited the accompanying financial statements of the Employees' Retirement Syste …
Download the original document · Browse the archive · How this archive works
Archive identifier LF-8d5547a17625