We provided unmodified opinions on the financial statements and related notes prepared by the Department of Employee Trust Funds (ETF) for the Wisconsin Retirement System (WRS) (report 25-16), the Retiree Life Insurance programs (report 25-18), and the Supplemental Health Insurance Conversion Credit (SHICC) program (report 25-21). The fiduciary net position of the WRS increased by 5.4 percent and was $134.5 billion as of December 31, 2024. As of December 31, 2024, the fiduciary net position of the State Retiree Life Insurance program was $272.7 million, the fiduciary net position of the Local Retiree Life Insurance program was $231.8 million, and the fiduciary net position of the SHICC program was $1.3 billion. We also provided unmodified opinions on the employer schedules and related notes prepared by ETF for the WRS (report 25-17), the State Retiree Life Insurance program (report 25-19), the Local Retiree Life Insurance program (report 25-20), and the SHICC program (report 25-22).
