Boulder County PERA Examination Report.pdf
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- Attached to
- Boulder County Financial Auditing Services
- Solicitation number
- RFP-304-26
- Issued by
- Boulder County, Colorado
About this file
This is an Independent Accountants' Report prepared by CliftonLarsonAllen LLP examining Boulder County's compliance with Colorado Public Employees' Retirement Association (PERA) census data reporting requirements for the calendar year ended December 31, 2024. The examination assessed the completeness and accuracy of significant census data elements, including employee names, payroll periods, social security numbers, PERA includable salaries, employee and employer contributions, termination dates, and gender information for employees hired after January 1, 2020. The examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and evaluated Boulder County's compliance with criteria specified in Colorado Revised Statutes 24-51-101(42), 24-51-301 through 24-51-310, 24-51-401, 24-51-411, 24-51-413, and 24-51-415, as well as Colorado PERA Rules.
CliftonLarsonAllen LLP issued an unqualified opinion stating that Boulder County's management assertion regarding compliance with the specified requirements was fairly stated in all material respects as of April 6, 2026. The report is restricted for use by Boulder County, Colorado PERA, Plante Moran, and the Colorado Office of the State Auditor. This examination directly supports the related Boulder County Financial Auditing Services contract opportunity, which seeks a qualified independent Certified Public Accounting firm to conduct annual financial audits for Boulder County from January 1, 2027 through December 31, 2031, including Single Audits for fiscal years 2026 through 2030 in compliance with Generally Accepted Auditing Standards, Government Auditing Standards, and the Federal Single Audit Act.
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INDEPENDENT ACCOUNTANTS' REPORT
Board of County Commissioners Boulder County Boulder, Colorado
We have examined management of Boulder County’s assertion that the significant elements of census data reported by Boulder County to Colorado Public Employees’ Retirement Association (Colorado PERA) for the calendar year ended December 31, 2024 were complete and accurate based on the criteria included in the Colorado Revised Statutes 24-51-101(42), 24-51-301 through 24-51-310, 24-51-401, 24-51-411, 24-51-413, and 24-51-415 and Colorado PERA Rules. The significant elements of census data reported to PERA during the calendar year ended December 31, 2024, were name, payroll period, social security number, PERA includable salary, employee and employer contributions, termination date, and for employees hired after January 1, 2020, gender. Boulder County’s management is responsible for its assertion. Our responsibility is to express an opinion on management’s assertion about Boulder County’s compliance with the specified requirements based on our examination.
Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether management’s assertion about compliance is fairly stated, in all material respects. An examination involves performing procedures to obtain evidence about whether management’s assertion is fairly stated, in all material respects. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material misstatement of management’s assertion, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion.
We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the engagement.
Our examination does not provide a legal determination on Boulder County’s compliance with specified requirements.
In our opinion, management’s assertion that Boulder County complied with criteria included in the Colorado Revised Statutes 24-51-101(42), 24-51-301 through 24-51-310, 24-51-401, 24-51-411, 24-51-413, and 24-51-415 and Colorado PERA Rules as referred to above, is fairly stated, in all material respects.
This report is intended solely for the information and use of Boulder County, Colorado PERA, Plante Moran, and the Colorado Office of the State Auditor and is not intended to be and should not be used by anyone other than these specified parties.
CliftonLarsonAllen LLP
Denver, Colorado April 6, 2026
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