School Members 2026

PERSI Sick Leave Plan

02/09/26 – PERSI GASB 75 2025 Allocation Report Schools

02/09/26 – PERSI GASB 75 2024 Allocation Report Schools

02/09/26 – Sample JE For Employers FYE 6-30-2026 Using 6-30-2025 Measurement Date Schools GASB75

02/09/26 – GASB 75 Sample Footnote And RSI For Employers With a 6-30-26 FYE Using 6-30-25 Measurement Date

*Due to the Sick Leave Rate Holiday (No Sick Leave Contributions in 2025) 2025 Allocation Rates will use the 2020 Allocation Rates

State Members 2026

PERSI Sick Leave Plan

02/09/26 – PERSI GASB 75 2025 Allocation Report State

02/09/26 – PERSI GASB 75 2024 Allocation Report State

02/09/26 – Sample JE For Employers FYE 6-30-2026 Using 6-30-2025 Measurement Date State GASB75

02/09/26 – GASB 75 Sample Footnote and RSI For Employers With a 6-30-2026 FYE Using 6-30-25 Measurement Date

*Due to the Sick Leave Rate Holiday (No Sick Leave Contributions in 2025) 2025 Allocation Rates will use the 2020 Allocation Rates

2026

Notice of Board Meeting Date	Meeting Time	Meeting Location	Agenda	Minutes**	Board Packet***
February 24, 2026	8:30 AM	PERSI Office – 4th Floor, 607 North 8th Street Boise, ID	Agenda	Minutes	Board Packet
May 26, 2026	8:30 AM	PERSI Office – 4th Floor, 607 North 8th Street Boise, ID	Agenda	Minutes	Board Packet

FRF 2025

*Note Both FY25 and FY24 Contributions for FRF were zero. Both FY25 and FY24 Employer Proportionate Allocation equals the FY24 rate.

11/18/25 – Sample FRF JE Employers With FYE 9-30-2025 Using 6-30-2025 Measurement Date

11/18/25 – FRF Sample Footnote For Employers With 9-30-2025 FYE Using 6-30-25 Measurement Date

11/18/25 – FRF Instructions For Sample Journal Entries, Footnote Disclosure and RSI For Employers With 9-30-25 FYE Using 6-30-25 Measurement Date

11/18/25 – PERSI GASB 68 2025 Allocation Report FRF

11/18/25 – PERSI GASB 68 2024 Allocation Report FRF

11/18/25 – FRF 2025 Actuary Report

After July 1, 2025 (Base Plan)

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