Archives: FAQs

FRF 2020

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

10/30/20 – FRF Sample Footnote For Employers Using 6-30-20 Measurement Date

10/30/20 – FRF Instructions For Sample Journal Entries, Footnote Disclosure and RSI For Employers With 9-30-20 FYE Using 6-30-20 Measurement Date

10/30/20 – PERSI GASB 68 2020 Allocation Report FRF

10/30/20 – PERSI GASB 68 2019 Allocation Report FRF

10/30/20 – PERSI 2020 Financial Statements

10/30/20 – FRF 2020 GASB 68 Actuary Report

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 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 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 18, 202108:30 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
In-Person Seating Is Limited Per State Guidelines.
Reservation & Mask Required.		AgendaMinutes
July 20, 202108:30 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
In-Person Seating Is Limited Per State Guidelines.
Reservation & Mask Required.		AgendaMinutes
August 17, 202108:30 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
In-Person Seating Is Limited Per State Guidelines.
Reservation & Mask Required.		AgendaMinutes
September 21, 202108:30 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
In-Person Seating Is Limited Per State Guidelines.
Reservation & Mask Required.		AgendaMinutes
October 19, 202108:30 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
In-Person Seating Is Limited Per State Guidelines.
Reservation & Mask Required.		AgendaMinutes
December 7, 202108:30 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
In-Person Seating Is Limited Per State Guidelines.
Reservation & Mask Required.		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

PERSI READY Workshop – October 2020
PERSI SET Workshop – October 2020
PERSI GO! Workshop – October 2020
PERSI COMBO Workshop – October 2020
myPERSI Member Portal Workshop – October 2020
PERSI Spanish Workshop – October 2020

Employer Tour 2020

Employer Tour Presentation 2020

State Members 2020

PERSI Base Plan

05/22/20 – PERSI GASB 75 2019 Allocation Report State

05/22/20 – PERSI GASB 75 2018 Allocation Report State

05/22/20 – Sample JE For Employers FYE 6-30-2020 Using 6-30-2019 Measurement Date State GASB75

05/22/20 – GASB 75 Sample Footnote and RSI For Employers With a 6-30-2020 FYE Using 6-30-2019 Measurement Date

School Members 2020

PERSI Base Plan

05/22/20 – PERSI GASB 75 2019 Allocation Report Schools

05/22/20 – PERSI GASB 75 2018 Allocation Report Schools

05/22/20 – Sample JE For Employers Using 6-30-2019 Measurement Date Schools GASB75

05/22/20 – GASB 75 Sample Footnote Using 6-30-19 Measurement Date

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.

Z

No Results