GERS Audited Financial Statements FY2011
EMPLOYEES' RETIREMENT SYSTEM OF THE GOVERNMENT OF THE VIRGIN ISLANDS FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION Years Ended September 31, 2011 and 2010 AND INDEPENDENT AUDITORS' 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 31, 2011 and 2010 TABLE OF CONTENTS DESCRIPTION Independent Auditors' Report Management's Discussion and Analysis Statement of Plan Net Assets Statement of Changes in Plan Net Assets Notes to Financial Statements Schedule of Funding Progress Schedule of Employer Contributions 3 14 15 16 36 37 CERTIFIED PUBLIC ACCOUNTANTS AND MANAGEMENT CONSULTANTS INDEPENDENT AUDITORS' REPORT The Board ofTrustees Employees' Retirement System of the Government of the Virgin Islands We have audited the accompanying statement of plan net assets of the Government of the Virgin [stands Employees' Retirement System (the System) as of September 30, 2011, and the related statement of changes in plan net assets for the year t …
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