The 2019 pension census data attest sample of units selected to have this attest performed this year is now available on our website. Employer participants in both LGERS and TSERS are selected by the Office of State Auditor (OSA) each year to have an attest prepared by a CPA on the census data for members of the pension plans. The list of employer participants is posted on our website, along with the detailed memorandum from OSA and an additional memorandum from our staff. We also have posted the 2018 LGERS and TSERS Employer manuals for your convenience, as these are the manuals covering the period for which the attest is completed (calendar year 2018).
Local units - if you change auditors for this fiscal year, and you have been selected for a pension attest, please remember to inform your auditor.
Auditors - please be sure to check the sample list and confer with your new clients to see if they have been selected.
The due date for the attests is October 1, 2019. Many units and their auditors choose to complete and submit them earlier before they get heavily involved in the year-end audit process.
You can find all of the documents related to the attest process here. Scroll to the bottom of the page to "2019 Pension Census Data Attest". These documents also were emailed to the finance officer and auditor of record of each unit that was selected this year.
If you have any questions about the process please contact Sharon Edmundson at (919) 814-4289 or at sharon.edmundson@nctreasurer.com. Questions about the attest engagement should be directed to Amy Senogles at OSA. She can be reached at amy.senogles@ncauditor.net.