Analysis for SWIB-Annual-Report-2023.md
Per-document runtime (s): 286.287
Summary
The document is a report from the Legislative Audit Bureau, dated June 3, 2024, which accompanies the financial statements of the State of Wisconsin Investment Board (SWIB). The report describes the scope and results of the audit performed in accordance with Government Auditing Standards. The audit included an examination of SWIB’s internal control over financial reporting and compliance with certain provisions of laws, regulations, and contracts.
The report notes that the management discussion and analysis section is a required supplementary information that provides an overall review of the financial activities during the year. The report also mentions that the auditor applied limited procedures to this section in accordance with auditing standards generally accepted in the United States of America.
Key metrics and targets mentioned in the document include:
- Calendar year ended December 31, 2023
- Report date: June 3, 2024
Actions taken by the auditor include:
- Examination of SWIB’s internal control over financial reporting
- Testing of compliance with certain provisions of laws, regulations, and contracts
- Evaluation of accounting policies used and significant accounting estimates made by management
- Communication with those charged with governance regarding audit findings and internal control-related matters.
meta:
Estimated sentence count: 829
Key terms: Government Auditing Standards, internal control over financial reporting, compliance, management discussion and analysis, financial statements, auditing standards, accounting policies, significant accounting estimates
Presence by Category (final)
| Category | Present |
|---|---|
sustainable_development |
— |
responsible_investment_esg |
— |
green_growth |
— |
net_zero |
— |
decarbonization |
— |
transition_finance |
— |
conservation_finance |
— |
Stance & Sentence share (final)
| Category | Sentence share | Stance |
|---|---|---|
Reviewer 1 (Presence) — outcomes
Consistency score: 100
Confidence: high
Adjustment log
- No evidence of sustainable development, responsible investment ESG, green growth, net zero, decarbonization, transition finance or conservation finance in the provided context.
Reviewer 2 (Stance & Prevalence) — outcomes
Consistency score: 90
Confidence: high
Adjustment log
- Added ‘internal control over financial reporting’, ‘compliance with certain provisions of laws, regulations, and contracts’ and ‘management discussion and analysis’ categories based on context.
- Assigned reasonable sentence_shares to each category based on the number of sentences discussing them in the report.