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GERS Audited Financial Statements FY2021

Collection
Audits & Oversight
Entity
Government Employees' Retirement System (GERS)
Date
2021
Type
Financial Statements

GOVERNMENT EMPLOYEES’ RETIREMENT SYSTEM OF THE U.S. VIRGIN ISLANDS ___________________ FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION Years Ended September 30, 2021 and 2020 AND REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS GOVERNMENT EMPLOYEES’ RETIREMENT SYSTEM OF THE U.S. VIRGIN ISLANDS ___________________ FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION Years Ended September 30, 2021 and 2020 TABLE OF CONTENTS DESCRIPTION PAGE Report of Independent Public Accountants 1-3 Management’s Discussion and Analysis 4-8 Basic Financial Statements: Statements of Fiduciary Net Position 9 Statements of Changes in Fiduciary Net Position 10 Notes to Financial Statements 11-31 Required Supplementary Information: Schedule of Changes in the Employers’ Net Pension Liability 32-33 Schedule of Employers’ Contributions – Last Ten Fiscal Years 34-35 Report of Independent Public Accountants on Internal Controls Over Financial Reporting and on Compliance and Other Matters Based on An Audit of Financial Statements Performed in Accordance with Government Auditing Standards 36-37 Investment Section 38-42 …

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