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 26-10), the Retiree Life Insurance programs (report 26-12), and the Supplemental Health Insurance Conversion Credit (SHICC) program (report 26-15). The fiduciary net position of the WRS increased by 10.9 percent and was $149.3 billion as of December 31, 2025. As of December 31, 2025, the fiduciary net position of the State Retiree Life Insurance program was $257.5 million, the fiduciary net position of the Local Retiree Life Insurance program was $227.9 million, and the fiduciary net position of the SHICC program was $1.4 billion. We also provided unmodified opinions on the employer schedules and related notes prepared by ETF for the WRS (report 26-11), the State Retiree Life Insurance program (report 26-13), the Local Retiree Life Insurance program (report 26-14), and the SHICC program (report 26-16).