FRF 2020

After July 1, 2020 (Base Plan)

This is an example of a journal entry for an employer with a September 30, 2020, fiscal year-end. If an employer has a different fiscal year-end (i.e. 8/31/20, 10/31/20, 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, 2020, to the employers fiscal year-end.

10/26/20 – Sample JE Employers With FYE 9-30-2020 Using 6-30-2020 Measurement Date

10/26/20 – PERSI BASE PLAN Sample Footnote For Employers With a 9-30-2020 FYE Using 6-30-2020 Measurement Date

10/26/20 – PERSI BASE PLAN Instructions For Sample Journal Entries Footnote Disclosure and RSI For Employers With 9-30-20 FYE Using 6-30-20 Measurement Date

10/26/20 – GASB 68 2020 Base Plan Allocation Report

10/26/20 – GASB 68 2019 Base Plan Allocation Report

10/26/20 – PERSI 2020 Financial Statements

11/16/20 – PERSI 2020 Actuary Report

State Members 2020

School Members 2020

June 30, 2020 (Base Plan)

2020 – For Employers with a 6/30/2020 FYE using a 6/30/2019 Measurement Date

PERSI Base Plan

04/30/20 – Sample JE For Employers FYE 6-30-2020 Using 6-30-2019 Measurement Date

04/30/20 – PERSI BASE PLAN Sample Footnote For Employers With a 6-30-2020 FYE Using 6-30-2019 Measurement Date

04/30/20 – PERSI BASE PLAN Instructions For Sample Journal Entries Footnote Disclosure And RSI For Employers With 6-30-20 FYE Using 6-30-19 Measurement Date

04/30/20 – GASB 68 2019 Base Plan Allocation Report

04/30/20 – GASB 68 2018 Base Plan Allocation Report

04/30/20 – PERSI 2019 Financial Statements

04/30/20 – PERSI 2019 Actuary Report

The GASB 68 rules apply only to accounting and reporting. They do not apply to funding and will not be used to determine contribution requirements. The GASB 68 requirements will not change the actual pension liability; the only thing that changes is where and how pension costs are accounted for in financial statements.

State Members 2019

School Members 2019

FRF 2018

FRF 2019

June 30, 2019 (Base Plan)

2019 – For Employers With a 6/30/2019 FYE Using 6/30/2018 Measurement Date

PERSI Base Plan

10/25/18 – Sample JE For Employers With FYE 6-30-2019 Using 6-30-2018 Measurement Date

10/25/18 – PERSI BASE PLAN Sample Footnote For Employers Using 6-30-2018 Measurement Date

10/25/18 – PERSI BASE PLAN Instructions For Sample Journal Entries Footnote Disclosure and RSI For Employers Using 6-30-18 Measurement Date

10/25/18 – GASB 68 2018 Base Plan Allocation Report

10/25/18 – GASB 68 2017 Base Plan Allocation Report

10/25/18 – PERSI 2018 Financial Statements

10/25/18 – 2018 PERSI Actuary Report

The GASB 68 rules apply only to accounting and reporting. They do not apply to funding and will not be used to determine contribution requirements. The GASB 68 requirements will not change the actual pension liability; the only thing that changes is where and how pension costs are accounted for in financial statements.