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Lausche Building,1211,Floor <br /> OH10 <br /> AUDITOR OF <br /> S, Clevlev Superior Avenue,NW <br /> eland,Ohio 44113-1801 <br /> (216) 787-3665 or(800) 626-2297 <br /> KEITH NortheastRegion@ohioauditor.gov <br /> INDEPENDENT ACCOUNTANT'S REPORT <br /> City of Lakewood <br /> Ohio Public Employees Retirement System <br /> Clifton Larson Allen LLP <br /> 12650 Detroit Avenue <br /> Lakewood, OH 44107 <br /> We have examined the City of Lakewood, Cuyahoga County management's assertion that the census data <br /> and pensionable wages reported to the Ohio Public Employees Retirement System as of December 31, <br /> 2019, and for the year then ended was accurate and complete. <br /> Management asserts that: <br /> • The census data provided to the Ohio Public Employees Retirement System as of December 31, <br /> 2019 is accurate and complete. Census data includes <br /> o First and Last Name; <br /> o Last four digits of the social security number; <br /> o Contributions remitted to the plan; <br /> o Pensionable Compensation; <br /> • The census data provided to the Ohio Public Employees Retirement System as of December 31, <br /> 2019 included all enrolled employees. <br /> • Census data changes occurring during the year ended December 31, 2019 to an enrolled <br /> employee's eligible compensation, were properly updated with the Ohio Public Employees <br /> Retirement System. <br /> • All employees required to be enrolled in the Ohio Public Employees Retirement System in <br /> accordance with statutory requirements were properly enrolled. <br /> • The total pensionable wages and employee contributions information reported to the Ohio Public <br /> Employees Retirement System for the year ended December 31, 2019 agrees with the payroll <br /> records of the employer. <br /> City of Lakewood's management is responsible for the assertions. Our responsibility is to opine on <br /> management's assertions based on our examination. <br /> Our examination was conducted in accordance with attestation standards established by the American <br /> Institute of Certified Public Accountants and the standards applicable to attestation engagements included <br /> in the Comptroller General of the United States' Government Auditing Standards. Those standards require <br /> that we plan and perform the examination to obtain reasonable assurance about whether management's <br /> assertions are fairly stated, in all material respects. An examination involves performing procedures to <br /> obtain evidence about management's assertion. The nature, timing, and extent of the procedures selected <br /> depend on our judgment, including an assessment of the risks of material misstatement of management's <br /> assertions, whether due to fraud or error. We believe that the evidence we obtained is sufficient and <br /> appropriate to provide a reasonable basis for our opinion. <br /> Efficient 0 Effective Transparent <br />