School Members 2021

State Members 2021

June 30, 2021 (Base Plan)

2021 – For Employers with a 6/30/2021 FYE using a 6/30/2020 Measurement Date

PERSI Base Plan

04/20/20 – Sample JE For Employers FYE 6-30-2021 Using 6-30-2020 Measurement Date

04/20/20 – PERSI BASE PLAN Sample Footnote For Employers With a 6-30-2021 FYE Using 6-30-2020 Measurement Date

04/20/20 – PERSI BASE PLAN Instructions For Sample Journal Entries Footnote Disclosure And RSI For Employers With 6-30-21 FYE Using 6-30-20 Measurement Date

04/20/20 – GASB 68 2020 Base Plan Allocation Report

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

04/20/20 – PERSI 2020 Financial Statements

04/20/20 – PERSI 2020 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.

FRF 2020

2021

Notice of Board Meeting
Date
Meeting TimeMeeting LocationAgendaMinutes **
January 25, 202101:30 PMPERSI Office – 607 North 8th Street Boise, ID. 83702
In-Person Seating Is Limited Per State Guidelines.
Reservation & Mask Required.
AgendaMinutes
January 26, 202108:30 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
In-Person Seating Is Limited Per State Guidelines.
Reservation & Mask Required.
AgendaMinutes
February 17, 202112:00 PMPERSI Office – 607 North 8th Street Boise, ID. 83702
In-Person Seating Is Limited Per State Guidelines.
Reservation & Mask Required.
AgendaMinutes
February 18, 202108:30 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
In-Person Seating Is Limited Per State Guidelines.
Reservation & Mask Required.
AgendaMinutes
March 29, 202101:30 PMPERSI Office – 607 North 8th Street Boise, ID. 83702
In-Person Seating Is Limited Per State Guidelines.
Reservation & Mask Required.
AgendaMinutes
March 30, 202108:30 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
In-Person Seating Is Limited Per State Guidelines.
Reservation & Mask Required.
AgendaMinutes
April 19, 202112:00 PMPERSI Office – 607 North 8th Street Boise, ID. 83702
In-Person Seating Is Limited Per State Guidelines.
Reservation & Mask Required.
AgendaMinutes
April 20, 202108:30 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
In-Person Seating Is Limited Per State Guidelines.
Reservation & Mask Required.
AgendaMinutes
May 17, 202112:00 PMPERSI Office – 607 North 8th Street Boise, ID. 83702
In-Person Seating Is Limited Per State Guidelines.
Reservation & Mask Required.
AgendaMinutes
May 18, 202108:30 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
In-Person Seating Is Limited Per State Guidelines.
Reservation & Mask Required.
AgendaMinutes
June 25, 202102:00 PMPERSI Office – 607 North 8th Street Boise, ID. 83702
We ask those attending to follow current CDC guidance regarding masks & physical distancing.
AgendaMinutes
July 13, 202112:00 PMPERSI Office – 607 North 8th Street Boise, ID. 83702
We ask those attending to follow current CDC guidance regarding masks & physical distancing.
AgendaMinutes
July 14, 202108:30 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
We ask those attending to follow current CDC guidance regarding masks & physical distancing.
AgendaMinutes
August 16, 2021 12:00 PM PERSI Office – 607 North 8th Street Boise, ID. 83702
We ask those attending to follow current CDC guidance regarding masks & physical distancing.
Agenda Minutes
August 17, 202108:30 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
We ask those attending to follow current CDC guidance regarding masks & physical distancing.
AgendaMinutes
September 30, 202112:00 PMPERSI Office – 607 North 8th Street Boise, ID. 83702
We ask those attending to follow current CDC guidance regarding masks & physical distancing.
AgendaMinutes
October 1, 202108:30 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
We ask those attending to follow current CDC guidance regarding masks & physical distancing.
AgendaMinutes
October 22, 2021 01:00 PM PERSI Office – 607 North 8th Street Boise, ID. 83702
We ask those attending to follow current CDC guidance regarding masks & physical distancing.
AgendaMinutes
November 9, 202108:30 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
We ask those attending to follow current CDC guidance regarding masks & physical distancing.
AgendaMinutes
December 7, 202108:30 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
We ask those attending to follow current CDC guidance regarding masks & physical distancing.
AgendaMinutes

2022

Notice of Board Meeting
Date
Meeting TimeMeeting LocationAgendaMinutes **
January 26, 202208:30 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
In-Person Seating Is Limited Per State Guidelines. Reservation Required. Call 208-287-9506
AgendaMinutes
February 18, 202208:30 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
In-Person Seating Is Limited Per State Guidelines. Reservation Required. Call 208-287-9506
AgendaMinutes
March 30, 202208:30 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
In-Person Seating Is Limited Per State Guidelines. Reservation Required. Call 208-287-9506
AgendaMinutes
April 20, 202208:30 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
In-Person Seating Is Limited Per State Guidelines. Reservation Required. Call 208-287-9506
AgendaMinutes
May 18, 202208:30 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
In-Person Seating Is Limited Per State Guidelines. Reservation Required. Call 208-287-9506
AgendaMinutes
July 20, 202208:30 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
In-Person Seating Is Limited Per State Guidelines. Reservation Required. Call 208-287-9506
AgendaMinutes
August 17, 202208:30 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
In-Person Seating Is Limited Per State Guidelines. Reservation Required. Call 208-287-9506
AgendaMinutes
September 21, 202208:30 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
In-Person Seating Is Limited Per State Guidelines. Reservation Required. Call 208-287-9506
AgendaMinutes
October 19, 202208:30 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
In-Person Seating Is Limited Per State Guidelines. Reservation Required. Call 208-287-9506
AgendaMinutes
December 7, 202208:30 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
In-Person Seating Is Limited Per State Guidelines. Reservation Required. Call 208-287-9506
AgendaMinutes

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

Recorded Workshops

Employer Tour 2020

State Members 2020