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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Teachers Retirement Association


Financial Audit Division Report 13-02 Released January 31, 2013


The Teachers Retirement Association’s (TRA) financial statements for the year ended June 30, 2012, were fairly presented, in all material respects, in accordance with generally accepted accounting principles.

Our report on internal controls and compliance did not contain any findings and recommendations.

Audit Objectives and Scope

Audit Objectives:
  • To audit TRA’s basic financial statements for the fiscal year ended June 30, 2012.
  • To report on TRA’s internal controls and compliance over financial reporting.
Audit Scope:
  • Cash and Investments
  • Contributions and Investment Income
  • Benefit Payments

More Information

Office of the Legislative Auditor, Room 140, 658 Cedar St., St. Paul, MN 55155 : or 651‑296‑4708