SUMMARY

We provided unmodified opinions on the Schedule of Employer Allocations for the Wisconsin Retirement System (WRS) and the specified total amounts on the Schedule of Pension Amounts by Employer for the WRS, and the related notes, for calendar year 2014. Our independent auditor´s report on the schedules is included in the report on the schedules that the Department of Employee Trust Funds (ETF) issued separately. ETF prepared the schedules to assist participating WRS employers in reporting their proportionate share of the $2.5 billion net pension asset, as well as other amounts, in their own financial statements.