GERS Audited Financial Statements FY2014
EMPLOYEES’ RETIREMENT SYSTEM OF THE GOVERNMENT OF THE VIRGIN ISLANDS ___________________ FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION Year Ended September 30, 2014 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 Year Ended September 30, 2014 TABLE OF CONTENTS DESCRIPTION PAGE Independent Auditor’s Report 1 Management’s Discussion and Analysis 3 Basic Financial Statements: Statement of Plan Fiduciary Net Position 14 Statement of Changes in Plan Fiduciary Net Position 15 Notes to Financial Statements 16 Required Supplementary Information: Schedule of Changes in the Employers’ Net Pension Liability: Exhibit 1 – Schedule of Changes in Net Pension Liability 37 Exhibit 2 – Notes to Schedule of Changes in Net Pension Liability 38 Schedule of Employer Contributions: Exhibit 3 – Schedule of Employer Contributions – Last Ten Fiscal Years 39 Exhibit 4 – Notes to Schedule of Employer Contributions 40 - 3 - EMPLO …
Download the original document · Browse the archive · How this archive works
Archive identifier LF-ce0711a03c31