Specifications include, but are not limited to: 1. Express an opinion on the fair presentation of the combined and combining financial statements (each individual fund) of PERS for the years ending June 30, 2018, 2019 and 2020. The Firm must give an opinion on other supplementary financial information (other than the combining statements) in relation to the financial statements taken as a whole. The firm will report on required supplementary information in accordance with the current guidance from the AICPA. 2. For multi-employer pension funds express an opinion on the fairness of the “Schedule of Employer Allocations” and Schedule of Pension Amounts by Employer” and related notes to the schedules. 3. For the Retiree Health Insurance Credit Fund express an opinion on the fairness of the “Schedule of Employer Allocations” and “Schedule of Postemployment Benefits Other than Pensions Amounts by Employer” and related notes to the schedules. 4. Perform testing of census data (as detailed in the SLGEP Pension Whitepaper Series or updated guidance).
