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Audit Unit Educational Materials

Download publications and presentations developed by PERAC auditors
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Preparing the Annual Statement

Open PDF file, 407.24 KB,  2022 Annual Statement (English, PDF 407.24 KB)
Open PDF file, 448.71 KB,  2022 Sample Annual Statement (English, PDF 448.71 KB)
Open PDF file, 1.49 MB,  Annual Statement Changes in Store for 2018 (English, PDF 1.49 MB)
Open PDF file, 554.05 KB,  Annual Statement Training: Newbies Only (English, PDF 554.05 KB)
Open PDF file, 2.68 MB,  Book 1: Cash Book & Annual Statement Training (English, PDF 2.68 MB)
Open PDF file, 763.4 KB,  Book 2: Cash Book & Annual Statement Training (English, PDF 763.4 KB)
Open PDF file, 7.18 MB,  Book 3: Annual Statement Submission Training (English, PDF 7.18 MB)
Open PDF file, 6.84 MB,  Book 4: Cash Book Submission Training (PTG) (English, PDF 6.84 MB)
Open PDF file, 5.92 MB,  Book 5: Cash Book Submission Training (Non PTG) (English, PDF 5.92 MB)
Open PDF file, 602.51 KB,  Recent Audit Issues (English, PDF 602.51 KB)

Audit Tools

Open PDF file, 1.64 MB,  Accounting Manual for Massachusetts Public Pension Systems (English, PDF 1.64 MB)
Open PDF file, 609.96 KB,  Components of an Audit Report (English, PDF 609.96 KB)
Open PDF file, 265.18 KB,  Improving Your Retirement System's Financial Controls (English, PDF 265.18 KB)
Open PDF file, 3.3 MB,  Internal Control Questionnaire (English, PDF 3.3 MB)
Open PDF file, 574.6 KB,  PERAC Audit 101 (English, PDF 574.6 KB)

Seminar Handouts

Open PDF file, 769.34 KB,  3-Year Average Salary (English, PDF 769.34 KB)
Open PDF file, 270.7 KB,  3-Year Average Salary Raw Data (English, PDF 270.7 KB)
Open PDF file, 36.35 KB,  Buyback Agreements (English, PDF 36.35 KB)
Open PDF file, 574.6 KB,  PERAC Audit 101 (English, PDF 574.6 KB)
Open PDF file, 1.93 MB,  Recent Audit Topics (English, PDF 1.93 MB)
Open PDF file, 286.46 KB,  Refunds to Members Who Voluntarily Terminate Service (English, PDF 286.46 KB)
Open PDF file, 65.42 KB,  Regular Compensation (English, PDF 65.42 KB)
Open PDF file, 29.58 KB,  Remote Participation (English, PDF 29.58 KB)
Open PDF file, 36.78 KB,  Retirement Board Procurement File (English, PDF 36.78 KB)
Open PDF file, 41.26 KB,  Sample Worksheet for Tracking the Progress of Buyback Agreements (English, PDF 41.26 KB)

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