SUMMARY

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 an other 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.