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Released Reports


Department of Employee Trust Funds

Report 18-10 | October 2018

We provided unmodified opinions on the financial statements for the separate funds presented in the Department of Employee Trust Funds (ETF) 2017 Comprehensive Annual Financial Report, which can be found on its website. ETF’s financial statements present 12 separate funds used to account for the financial position and activity of the various benefit programs available to state and local public employees. These programs include the Wisconsin Retirement System and health and life insurance programs for active and retired employees of the State and participating local governments.

Briefing Sheet
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Employer Reporting for Certain Benefit Programs

Reports 18-11, 18-12, 18-13, and 18-14 | October 2018

We provided unmodified opinions on the employer schedules prepared by the Department of Employee Trust Funds for the Wisconsin Retirement System, State Retiree Life Insurance program, and the Local Retiree Life Insurance program as of and for the year ended December 31, 2017. We also provided unmodified opinions on employer schedules prepared by the Department of Administration for the State Retiree Health Insurance program as of and for the year ended June 30, 2017. The schedules report a net pension asset for the WRS and another postemployment benefit (OPEB) liability for both retiree life insurance programs and for the State Retiree Health Insurance program. These schedules were prepared to assist participating employers, including the State of Wisconsin, in preparing their own financial statements in accordance with generally accepted accounting principles.

Briefing Sheet
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Report 18-11: Wisconsin Retirement System Reporting for Participating Employers
Report 18-12: Local Retiree Life Insurance Reporting for Participating Employers
Report 18-13: State Retiree Life Insurance Reporting for the State of Wisconsin
Report 18-14: State Retiree Health Insurance Reporting for the State of Wisconsin