This is an example of a journal entry for an employer with a September 30, 2025, fiscal year-end. If an employer has a different fiscal year-end (i.e. 8/31/25, 10/31/25, etc…) then the Deferred Outflows of Resources related to
contributions subsequent to the measurement date would represent the total months of contributions after June 30, 2025, to the employers fiscal year-end.

10/23/25 – Sample JE Employers With FYE 9-30-2025 Using 6-30-2025 Measurement Date

10/23/25 – PERSI BASE PLAN Sample Footnote For Employers With a 9-30-2025 FYE Using 6-30-2025 Measurement Date

10/23/25 – PERSI BASE PLAN Instructions For Sample Journal Entries Footnote Disclosure and RSI For Employers With 9-30-25 FYE Using 6-30-25 Measurement Date

10/23/25 – GASB 68 2024 Base Plan Allocation Report

10/23/25 – GASB 68 2025 Base Plan Allocation Report

10/23/25 – PERSI 2025 Financial Statements

10/23/25 – PERSI 2025 Actuary Report