Skip to Content

Public Employee Retirement Systems

Benefits, such as pension and healthcare/OPEB plans, are a critical component of human capital. However, they come with complex financial requirements and significant scrutiny. We’ll provide you with the best of both worlds through our governmental and benefit plan expertise. Our clients benefit from our significant experience working with public retirement systems and highly expert GASB technical knowledge, combined with the investment auditing experience of the sixth largest benefit plan auditor in the United States.

We’ve developed a unique audit approach with tailored processes based on our strong understanding of these plans and associated risks. We understand your plan, your needs, and the auditing challenges, particularly under the new GASB pension and OPEB standards. We’re well-versed in the unique considerations applicable to all types of plans, including single employer, cost-sharing multiple employer, and agent plans. Our experience auditing very large retirement systems with significant hard-to-value investments brings us the breadth and depth of knowledge with these complex holdings; chances are we’ve seen investments similar to yours before, and we know how to audit them. Our team of retirement system specialists will help you take a proactive approach to minimizing risk, improving processes and internal controls, and can work with you to identify and address cybersecurity vulnerabilities.

We’re a founding member of the AICPA Government Audit Quality Center; two of our partners have served on the Executive Committee. We’re also a member of the AICPA's Employee Benefit Plan Audit Quality Center. Voluntary membership in these AICPA quality centers demonstrates our commitment to audit quality and holds us to a higher level of scrutiny than non-member accounting firms.

  AICPA Governmental Audit Quality Care Member logo AICPA - Employee Benefit Plan Audit Quality Center Member

Up Next

Public Employee Retirement Systems Thought Leadership

Related Events

  • P2F2 2017 Annual Conference

    The 14th Annual Conference for Public Pension Financial Forum will feature educational speakers, a welcome reception, ice cream social, and break out sessions

    Michelle Watterworth Bob Dobrowsky
    Event October 22 - 25, 2017 1 min read Upcoming
    Building stair with sunrise
  • GASB 74 and 75: Implementing the new GASB OPEB standards
    Struggling to implement GASB 74 and 75 amid OPEB complexities? Join us for a complimentary webinar, as we share best practices for the successful and timely implementation of these standards.
    Webinar Thursday, November 30, 2017; 2:00 - 3:00 p.m. EST 60 min watch Upcoming
    Two businessmen sitting at a table talking.

Up Next

Our client say

Plante Moran audits and prepares Forms 5500 for Northwestern University’s employee benefit plans. The Plante Moran teams have provided expert technical guidance that is always practical. A leader in the benefit plan audit field, the Plante Moran team is knowledgeable, pleasant, and unobtrusive. Northwestern appreciates this expertise and the collaboration of the Plante Moran team with our team.
Margaret Mersch Benefits Financial Manager, Northwestern University

Image of people meeting
2 min read
SOC 1 audit for government pension plan
MERS of Michigan proactively completes a SOC 1 Type 2 audit of their defined benefit pension plan system.
Case Study September 22, 2016 2 min read
Image of people meeting
3 min read
Employee benefit plan audit for government pension plan

MERS of Michigan achieves timely and cost-effective implementation of new GASB 68 standard.

Case Study October 30, 2015 3 min read

Our Team

Our team provides benefit plan audits for more than 1,300 clients, including 100 public pension systems, auditing more than $125 billion in plan assets annually. We work with defined benefit plans, defined contribution plans, VEBA, single employer plans and multiple employer plans, and we have one of the country’s largest ERISA benefit plan practices, with a staff of 300 dedicated professionals. We are the sixth largest benefit plan auditor in the United States.

Our active participation in the AICPA Governmental Audit Quality Center and the Employee Benefit Plan Audit Quality Center demonstrates our commitment to audit quality and holds us to a higher level of scrutiny than non-member accounting firms.