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A Report on The Audit of the Employees Retirement System’s Fiscal Year 2018 Financial Statements

December 2018

Summary Analysis

In our audit report dated December 20, 2018, we concluded that the Employees Retirement System’s (System) basic financial statements for fiscal year 2018 were materially correct and presented in accordance with accounting principles generally accepted in the United States of America. The System published our audit report as part of its basic financial statements, which it intends to post on its Web site at

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We also issued a report on internal control over financial reporting and on compliance and other matters as required by auditing standards. Our procedures did not identify any material weaknesses in internal control over financial reporting or any noncompliance with laws or regulations that materially affected the financial statements. In addition, the major internal controls that we tested for the purpose of forming our opinions on the financial statements were operating effectively.

Auditors conducted census data testing for fiscal year 2018 as part of this audit. Please see the report for a description of the additional work performed.

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