Representation Letter - PERA Examination 2024 JCF signed.pdf
PDF 116 KB Posted
- Attached to
- Boulder County Financial Auditing Services
- Solicitation number
- RFP-304-26
- Issued by
- Boulder County, Colorado
About this file
This is a representation letter from CliftonLarsonAllen LLP regarding Boulder County, Colorado's compliance examination with the Colorado Public Employees' Retirement Association (PERA) for the calendar year ended December 31, 2024. The letter confirms that Boulder County is responsible for the completeness and accuracy of all payroll data reported to PERA, including member enrollment, contributions, and terminations in accordance with Colorado Revised Statutes and PERA Rules. CliftonLarsonAllen LLP represents that it has evaluated the County's compliance with specified requirements during the period January 1, 2024 through December 31, 2024, and confirms that significant payroll elements—including names, payroll periods, social security numbers, PERA includable salary, employee and employer contributions, member gender information, and termination dates—were correctly reported to PERA's information system (STARS).
The representation letter confirms that Boulder County has established and maintains effective internal controls over compliance, has disclosed all known noncompliance, and has received no communications from regulatory agencies regarding noncompliance or deficiencies in financial reporting practices as of March 17, 2026. CliftonLarsonAllen LLP acknowledges its responsibility for designing and implementing programs to prevent and detect fraud and noncompliance, confirms it is not aware of any deficiencies in internal controls or fraud affecting the specified requirements, and acknowledges liability under C.R.S. 24-51-402 to PERA for employer contributions and interest should membership or includable salary reporting be determined incorrect at a later date. The letter is intended solely for use by Boulder County, Colorado PERA, Plante Moran, and the Colorado Office of the State Auditor.
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Text version
CliftonLarsonAllen LLP 2001 16th Street, Suite 1700 Denver, CO 80202
In connection with your examination of Boulder County, Colorado’s (County) compliance with the significant elements of census data reported by Boulder County to Colorado’s Public Employees’ Retirement Association (Colorado PERA) for the calendar year ended December 31, 2024 complied with criteria included in the Colorado Revised Statutes (C.R.S.) 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 the related Colorado PERA Rules (“the specified requirements”) during the period January 1, 2024 to December 31, 2024, for the purpose of expressing an opinion on the County’s compliance with the specified requirements, we confirm, to the best of our knowledge and belief, the following representations made to you during your engagement.
1. Boulder County is responsible for the completeness and accuracy of all payroll data and complied with the specified requirements as referred to above for the calendar year ended December 31, 2024, including all eligible individuals being corrected reported to PERA as members and ineligible individuals being correctly excluded from membership, correctly reporting PERA includable salary for all individuals, and including those significant elements reported to PERA, including the following:
Report Significant Elements Colorado PERA Contribution Report (submitted through PERA’s information system STARS) name, payroll period, social security number, PERA includable salary, employee contribution for the period, and employer contribution for the period (calculated on a total basis)
Member Enrollment (submitted through PERA’s information system STARS)
Gender (only applicable for employees who started employment on or after January 1, 2020).
Member termination files Termination date
2. Boulder County complied with the specified requirements during the period January 1, 2024 to December 31, 2024.
3. We are responsible compliance with the specified requirements and for our assertion that we have complied with the specified requirements during the period January 1, 2024 to December 31, 2024.
4. We are responsible for establishing and maintaining effective internal control over compliance.
5. We have performed an evaluation of the entity’s compliance with the specified requirements.
6. We are responsible for selecting the criteria. We are responsible for determining that such criteria are suitable, will be available to the intended users, and are appropriate for the purpose of the engagement.
7. We have disclosed to you all known noncompliance with the specified requirements, including noncompliance occurring after December 31, 2024.
March 17, 2026 CliftonLarsonAllen LLP
8. There have been no communications from regulatory agencies, internal auditors, other independent practitioners or consultants, or others regarding possible noncompliance with the specified requirements, including communications received between December 31, 2024 and March 17, 2026.
9. There have been no communications from regulatory agencies concerning noncompliance with, or deficiencies in, financial reporting practices.
10. We have provided access and made available to you all information, records, and personnel that we believe are relevant to the entity’s compliance with the specified requirements.
11. We acknowledge our responsibility for the design and implementation of programs and controls to prevent and detect fraud and noncompliance with laws or regulations relevant to the significant elements of payroll data reported by Boulder County to Colorado PERA.
12. We are not aware of any deficiencies in internal control relevant to the specified requirements.
13. We have no knowledge of any actual, suspected, or alleged fraud or noncompliance with laws or regulations affecting the specified requirements involving management, employees who have significant roles in internal control, or others where the fraud or noncompliance could have an effect on the entity’s compliance with the specified requirements, including any communications from employees, former employees, analysts, regulators, or others.
14. We have responded fully to all inquiries made to us by you during the engagement.
15. No events have occurred subsequent to December 31, 2024 that would have a material effect on the significant elements of payroll data reported by Boulder County to Colorado PERA.
16. Your 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 those specified parties.
17. We acknowledge that if it is determined at a later date that membership and/or includable salary were not correctly reported to PERA, we will be liable under C.R.S. 24-51-402 to PERA for employer contributions and interest on the employer and member contributions.
Signature: Title:
Signature: Title:
4/6/26
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