Employee’s Retirement/Firefighters’ Pension 09-03

This audit of the pension plans was conducted as part of our 2009 Annual Audit Plan. This audit was classified as an operational audit. The purpose of operational audits, in general, as stated in the annual plan may include performing an appraisal of the internal control structure, determining conformity with laws and policies, determining reliability of financial reporting and determining effectiveness and efficiency in meeting organizational goals. Operational audit reports indicate how well the activities of a department or division are performed, make recommendations for improvements and offer conclusions drawn from audit work.

Read the full report from the links on the right...