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General Government

An Audit of the Office of the Fire Fighters' Pension Commissioner -
Fiscal Year 2000 Financial Statements

June 2001

Report Number 01-031

Overall Conclusion

The August 31, 2000, financial statements for the Office of the Fire Fighters' Pension Commissioner (Commission) fairly and accurately represent the financial position and results of operations of the Commission.

Key Facts and Findings

  • The Commission should adopt a formal policy for rotating actuarial consultants. Given the importance of the actuarial process, it is prudent to consider periodically selecting a new actuarial consultant to get a fresh perspective.
  • The Commission should continue its efforts to provide for better segregation of duties.


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