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Audit Unit Educational Materials

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

2021 Annual Statement (English, PDF 344.69 KB)
2021 Sample Annual Statement (English, PDF 389.19 KB)
Annual Statement Changes in Store for 2018 (English, PDF 1.49 MB)
Annual Statement Training: Newbies Only (English, PDF 554.05 KB)
Recent Audit Issues (English, PDF 602.51 KB)

Audit Tools

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

Seminar Handouts

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

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