Annual Comprehensive Financial Reports (ACFR)
The Annual Comprehensive Financial Report—or ACFR—contains detailed information about DERP’s financial operations. Information in the ACFR includes investment detail, actuarial tables and statistical information, as well as a plan summary. The ACFR is prepared in accordance with accounting principles generally accepted in the United States of America (USGAAP) and is audited by a firm of licensed certified public accountants.
The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to DERP for its ACFR for the year ended December 31, 2021. The Certificate of Achievement is a national award recognizing conformance with the highest standards for preparation of state and local government financial reports. We have received the Certificate of Achievement award for 33 consecutive years.