Employees Retirement System Publications and Documents

Employees Retirement System various reports and documents

Audited GASB 68 Schedules
Audited Governmental Accounting Standards Board (GASB) 68 Schedules as of September 30, 2016

Actuarial Experience Study
Actuarial Experience Study Document, April 2015

Audited Financial Statements
Overview of the System’s financial activities for the fiscal year ended September 30, 2016

Condensed Financial Statement
Condensed unaudited financial statements as of October 1, 2017

Cost of Living Adjustment (COLA)
Cost of Living Adjustment

Deferred Retirement Option Plan (DROP)
Learn how the Deferred Retirement Option Plan (DROP) works.

Report of Actuary
Report of Actuary as of October 1, 2017

Report of Secretary
Unaudited financial statements and list of investments

Retirement Handbook
A handbook designed to help employees understand the Retirement System.

Unaudited GASB 67 and 68 Report
Unaudited GASB 67 and 68 Report as of September 30, 2017


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