SUMMARY

We provided unmodified opinions on the employer schedules prepared by the Department of Employee Trust Funds for the Wisconsin Retirement System, the State Retiree Life Insurance program, and the Local Retiree Life Insurance program as of and for the year ended December 31, 2018. The schedules report a net pension liability for the Wisconsin Retirement System and an other postemployment benefit (OPEB) liability for both the State Retiree Life Insurance program and the Local Retiree Life 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.