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YELLOW SHEET Office of the State Auditor of Missouri |
March 21, 2001
Report No. 2001-21
The following report is
our review of the Highway and Transportation Employees� and Highway Patrol
Retirement System.
There were no audit
findings regarding this retirement system.
The State Auditor is required by state law to review the
audits of the Highway and Transportation Employees� and Highway Patrol
Retirement System.� The system�s Board
of Trustees has contracted with a private certified public accounting firm to
perform annual financial audits of the system.�
The scope of this review included, but was not necessarily limited to,
the period of July 1, 1996 to June 30, 2000.
The Highway and Transportation Employees� and
Highway Patrol Retirement System was created under an act of the 68th
General Assembly, commenced actual operations on September 1, 1955, and is
governed by Sections 104.010 to 104.272 of the Revised Statutes of
Missouri.� The system is a
single-employer public employee retirement system for full-time employees of
the Missouri Department of Transportation and the Missouri State Highway Patrol.� The Highway and Transportation Employees�
and Highway Patrol Retirement System is a defined benefit plan providing
service retirement, death, and disability benefits to its members.� A summary of the retirement, death, and
disability benefits provided to members is included in our report.
