GERS Audited Financial Statements FY2015
EMPLOYEES’ RETIREMENT SYSTEM OF THE GOVERNMENT OF THE U.S. VIRGIN ISLANDS ___________________ FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION Year Ended September 30, 2015 TABLE OF CONTENTS DESCRIPTION PAGE Independent Auditor’s Report 1 Management’s Discussion and Analysis 4 Basic Financial Statements: Statement of Plan Fiduciary Net Position 10 Statement of Changes in Plan Fiduciary Net Position 11 Notes to Financial Statements 12 Required Supplementary Information: Schedule of Employer Contributions: Exhibit 1 – Schedule of Changes in the Employers’ Net Pension Liability 33 Exhibit 2 – Notes Schedule of Changes in the Employers’ Net Pension Liability 34 Exhibit 3 – Schedule of Employer Contributions – Last Ten Fiscal Years 35 Exhibit 4 – Notes to Schedule of Employer Contributions 36 - 2 - Emphasis of a Matter As discussed in Note 1, the System is a component unit of the Government of the U.S. Virgin Islands for financial reporting purposes. The System’s financial statements present the transactions that are attributable to the System. …
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