|The information provided by the Wisconsin Department of Employee Trust Funds (ETF) is intended to
provide participating WRS employers with guidance in accounting and financial reporting matters. It is
not intended to be a substitute for professional advice, whether actuarial, accounting, legal, or
otherwise. While efforts are made to verify the information, ETF expects employers work with their
auditors to ensure the information is accurate and complete. Employers are solely responsible for
accurately presenting their financial statements and related notes within the requirements of GASB.