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Review of Employees' Retirement System Of The State of Hawaii Pension Costs

Issued on  | Posted on  | Report number: A-09-04-00039

Report Materials

EXECUTIVE SUMMARY:

The State appropriately charged the Federal Government for pension expenses for the 2-year period July 1, 2001 through June 30, 2003 in accordance with the Office of Management and Budget (OMB) Circular A-87.  The State's retirement contribution rates were based on an actuarial projection method that complied with Federal regulations.  In addition, ERS properly used funds designated as retirement contributions to pay pensions and related administrative costs.

Report Type
Audit
HHS Agencies
Office of the Secretary
Issue Areas
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Target Groups
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Financial Groups
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Notice

This report may be subject to section 5274 of the National Defense Authorization Act Fiscal Year 2023, 117 Pub. L. 263.