Archives: FAQs
2024
Notice of Board Meeting Date | Meeting Time | Meeting Location | Agenda | Minutes** | Board*** Packet |
---|---|---|---|---|---|
January 11, 2024 | 01:00 PM | PERSI Office – 607 North 8th Street Boise, ID | Agenda | Minutes | N/A |
January 17, 2024 | 8:30 AM | PERSI Office – 607 North 8th Street Boise, ID | Agenda | Minutes | Board Packet |
February 27, 2024 | 8:30 AM | PERSI Office – 607 North 8th Street Boise, ID | Agenda | Minutes | Board Packet |
March 19, 2024 | 8:30 AM | PERSI Office – 607 North 8th Street Boise, ID | Agenda | Minutes | Board Packet |
April 29, 2024 | 2:00 PM | PERSI Office – 607 North 8th Street Boise, ID | Agenda | Minutes | |
April 30, 2024 | 8:30 AM | PERSI Office – 607 North 8th Street Boise, ID | Agenda | Minutes | |
May 28, 2024 | 2:00 PM | PERSI Office – 607 North 8th Street Boise, ID | Agenda | Minutes | |
May 29, 2024 | 8:30 AM | PERSI Office – 607 North 8th Street Boise, ID | Agenda | Minutes | |
July 15, 2024 | 2:00 PM | PERSI Office – 607 North 8th Street Boise, ID | Agenda | Minutes | |
July 16, 2024 | 8:30 AM | PERSI Office – 607 North 8th Street Boise, ID | Agenda | Minutes | |
August 12, 2024 | 2:00 PM | PERSI Office – 607 North 8th Street Boise, ID | Agenda | Minutes | |
August 13, 2024 | 8:30 AM | PERSI Office – 607 North 8th Street Boise, ID | Agenda | Minutes | |
September 23, 2024 | 2:00 PM | PERSI Office – 607 North 8th Street Boise, ID | Agenda | Minutes | |
September 24, 2024 | 8:30 AM | PERSI Office – 607 North 8th Street Boise, ID | Agenda | Minutes | |
October 28, 2024 | 2:00 PM | PERSI Office – 607 North 8th Street Boise, ID | Agenda | Minutes | |
October 29, 2024 | 8:30 AM | PERSI Office – 607 North 8th Street Boise, ID | Agenda | Minutes | |
December 16, 2024 | 2:00 PM | PERSI Office – 607 North 8th Street Boise, ID | Agenda | Minutes | |
December 17, 2024 | 8:30 AM | PERSI Office – 607 North 8th Street Boise, ID | Agenda | Minutes |
FRF 2023
*Note Both FY23 and FY22 Contributions for FRF were zero. Both FY23 and FY22 Employer Proportionate Allocation equals the FY20 rate.
11/08/23 – Sample FRF JE Employers With FYE 9-30-2023 Using 6-30-2023 Measurement Date
11/08/23 – FRF Sample Footnote For Employers With 9-30-2023 FYE Using 6-30-23 Measurement Date
11/08/23 – PERSI GASB 68 2023 Allocation Report FRF
11/08/23 – PERSI GASB 68 2022 Allocation Report FRF
11/08/23 – FRF 2023 Actuary Report
After July 1, 2023 (Base Plan)
This is an example of a journal entry for an employer with a September 30, 2023, fiscal year-end.
If an employer has a different fiscal year-end (i.e. 8/31/23, 10/31/23, 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, 2023, to the employers fiscal year-end.
11/08/23 – Sample JE Employers With FYE 9-30-2023 Using 6-30-2023 Measurement Date
11/08/23 – PERSI BASE PLAN Sample Footnote For Employers With a 9-30-2023 FYE Using 6-30-2023 Measurement Date
11/08/23 – GASB 68 2023 Base Plan Allocation Report
11/08/23 – GASB 68 2022 Base Plan Allocation Report
11/08/23 – PERSI 2023 Financial Statements
11/08/23 – PERSI 2023 Actuary Report
2023
Rules for PERSI – Proposed Rule
11/01/2023 | Idaho-Administrative-Bulletin-Vol-23-11-Pages-119-153
Rules for The Judges’ Retirement Fund – Proposed Rule
11/01/2023 | Idaho-Administrative-Bulletin-Vol-23-11-Pages-154-168
State Members 2023
PERSI Sick Leave Plan
05/16/23 – PERSI GASB 75 2022 Allocation Report State
05/16/23 – PERSI GASB 75 2021 Allocation Report State
05/16/23 – Sample JE For Employers FYE 6-30-2023 Using 6-30-2022 Measurement Date State GASB75
05/16/23 – GASB 75 Sample Footnote and RSI For Employers With a 6-30-2023 FYE Using 6-30-22 Measurement Date
*Due to the Sick Leave Rate Holiday (No Sick Leave Contributions in 2022) 2022 Allocation Rates will use the 2020 Allocation Rates
School Members 2023
PERSI Sick Leave Plan
05/16/23 – PERSI GASB 75 2022 Allocation Report Schools
05/16/23 – PERSI GASB 75 2021 Allocation Report Schools
05/16/23 – Sample JE For Employers Using 6-30-2023 Measurement Date Schools GASB75
05/16/23 – GASB 75 Sample Footnote Using 6-30-23 Measurement Date
*Due to the Sick Leave Rate Holiday (No Sick Leave Contributions in 2022) 2022 Allocation Rates will use the 2020 Allocation Rates
June 30, 2023 (Base Plan)
2023 – For Employers with a 6/30/2023 FYE using a 6/30/2022 Measurement Date PERSI Base Plan
05/09/23 – Sample JE For Employers FYE 6-30-2023 Using 6-30-2022 Measurement Date
05/09/23 – PERSI BASE PLAN Sample Footnote For Employers With a 6-30-2023 FYE Using 6-30-2022 Measurement Date
05/09/23 – GASB 68 2022 Base Plan Allocation Report
05/09/23 – GASB 68 2021 Base Plan Allocation Report
05/09/23 – PERSI 2022 Financial Statements
05/09/23 – PERSI 2022 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.
Employer and Archive
2024 – March – Employer Newsletters
2024 – February – Employer Newsletters
2024 – January – Employer Newsletters
2023 – December – Employer Newsletters
2023 – November – Employer Newsletters
2023 – October – Employer Newsletters
2023 – September – Employer Newsletters
2023 – August – Employer Newsletters
2023 – July – Employer Newsletters
2023 – June – Employer Newsletters
2023 – May – Employer Newsletters
2023 – April – Employer Newsletters
2023 – March – Employer Newsletters