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ERIC Number: ED405307
Record Type: Non-Journal
Publication Date: 1996-Oct
Pages: 138
Abstractor: N/A
Reference Count: N/A
Teachers' Retirement System of Louisiana: Comprehensive Annual Financial Report--A Component Unit of the State of Louisiana for the Fiscal Year Ended June 30, 1996.
Teachers Retirement System of Louisiana, Baton Rouge.
The annual Financial Report of the Teachers' Retirement System of Louisiana is divided into six main sections. The Introductory Section includes the letter of transmittal, names of the Board of Trustees, staff, and consultants; the organization chart; copy of certificate of achievement for excellence in financial reporting for 1995 financial report; summary of 1995-96 legislative acts; and a plan summary. The Financial Section includes the Independent Auditor's Report, General Purpose Finance Statements, Required Supplementary Information, and Supporting Schedules. The Investment Section includes reports on investment activity and policy, an Investment Summary, a list of investments, net earnings on investments and performance measures, annual rates of return, and Summary Schedule of Commissions Paid to Brokers. The Actuarial Section includes a summary of assumptions; Actuarial Valuation Balance Sheet; summary, reconciliation, and amortization of unfunded actuarial liabilities; and membership data. The Statistical Section provides data on vested and nonvested members, retirees, benefit recipients, benefit expenses, revenues, expenses, and participating employers. The final section outlines the Optional Retirement Plan, the Deferred Retirement Option Plan, and Option 5. (ND)
Publication Type: Reports - Descriptive
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: Teachers Retirement System of Louisiana, Baton Rouge.
Identifiers - Location: Louisiana