June 30, 2026 (Base Plan)

2026 – For Employers with a 6/30/2026 FYE using a 6/30/2025 Measurement Date PERSI Base Plan

06/29/26 – Sample JE For Employers FYE 6-30-2026 Using 6-30-2025 Measurement Date

06/29/26 – PERSI BASE PLAN Sample Footnote For Employers With a 6-30-2026 FYE Using 6-30-2025 Measurement Date

06/29/26 – PERSI BASE PLAN Instructions For Sample Journal Entries Footnote Disclosure And RSI For Employers With 6-30-26 FYE Using 6-30-25 Measurement Date

06/29/26 – GASB 68 2025 Base Plan Allocation Report

06/29/26 – GASB 68 2024 Base Plan Allocation Report

06/29/26 – PERSI 2025 Financial Statements

06/29/26 – PERSI 2025 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 where and how pension costs are accounted for in financial statements.

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 23, 2026	1:00 PM	PERSI Office – 4th Floor, 607 North 8th Street Boise, ID	Agenda	Minutes	Executive Session
February 24, 2026	08:30 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
June 29-30, 2026	2:00 PM	7957 W Spectrum Way, Boise ID 83709	Agenda	Minutes	Board Packet
August 4, 2026	8:30 AM	PERSI Office – 4th Floor, 607 North 8th Street Boise, ID	Agenda	Minutes	Board Packet
November 2, 2026	8:30 AM	PERSI Office – 4th Floor, 607 North 8th Street Boise, ID	Agenda	Minutes	Board Packet
December 8, 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