X hits on this document

PDF document

MISSOURI LOCAL GOVERNMENT EMPLOYEES RETIREMENT SYSTEM THREE YEARS ENDED JUNE 30, 2000 - page 4 / 16

86 views

0 shares

0 downloads

0 comments

4 / 16

CLAIRE C. McCASKILL

Missouri State Auditor

Honorable Bob Holden, Governor

and Board of Trustees

and William R. Schwartz, Executive Secretary Missouri Local Government Employees Retirement System Jefferson City, Missouri 65102

The State Auditor is required by Section 70.605.18, RSMo 2000, to review the audits of the records and accounts of the Missouri Local Government Employees Retirement System. The Board had engaged KPMG, LLP, Certified Public Accountants (CPA) to perform the annual financial audits of the system for the years ended June 30, 2000, 1999, and 1998. We reviewed the reports and substantiating workpapers of the CPA firm. The scope of our review included, but was not necessarily limited to, the period of July 1, 1997 to June 30, 2000. The objectives of this review were to:

1.

Review certain financial activity and related procedures, and examine compliance with certain constitutional provisions, statutes, administrative rules, and attorney general’s opinions.

2.

Examine certain management practices.

Our review was made in accordance with applicable generally accepted government auditing standards and included such procedures as we considered necessary in the circumstances. In this regard, we reviewed the system’s board minutes, various contracts, and other pertinent policies, and discussed various system procedures with applicable personnel.

As a part of our review, we assessed the system’s management controls to the extent we determined necessary to evaluate the specific matters described above and not to provide

assurance on those understanding of the placed in operation.

controls.

With

respect

design of

relevant

policies

to management controls, we obtained an and procedures and whether they have been

Our review was limited to the specific matters described above and was based on selective tests and procedures considered appropriate in the circumstances. Had we performed

  • -

    1-

224 State Capitol Jefferson City, MO 65101 (573) 751-4824 FAX (573) 751-6539 Truman State Office Building, Room 880 Jefferson City, MO 65101 (573) 751-4213 FAX (573) 751-7984

Document info
Document views86
Page views86
Page last viewedTue Nov 29 10:23:16 UTC 2016
Pages16
Paragraphs190
Words3271

Comments