2024

Notice of Board Meeting DateMeeting Time Meeting LocationAgendaMinutes**Board*** Packet
January 11, 202401:00 PMPERSI Office – 607 North 8th Street Boise, ID AgendaMinutesN/A
January 17, 20248:30 AM PERSI Office – 607 North 8th Street Boise, IDAgendaMinutesBoard Packet
February 27, 20248:30 AMPERSI Office – 607 North 8th Street Boise, IDAgendaMinutesBoard Packet
March 19, 20248:30 AMPERSI Office – 607 North 8th Street Boise, IDAgendaMinutesBoard Packet
April 29, 20242:00 PMPERSI Office – 607 North 8th Street Boise, IDAgendaMinutes
April 30, 20248:30 AMPERSI Office – 607 North 8th Street Boise, ID AgendaMinutes
May 28, 20242:00 PMPERSI Office – 607 North 8th Street Boise, ID AgendaMinutes
May 29, 20248:30 AMPERSI Office – 607 North 8th Street Boise, ID AgendaMinutes
July 15, 20242:00 PMPERSI Office – 607 North 8th Street Boise, ID AgendaMinutes
July 16, 20248:30 AMPERSI Office – 607 North 8th Street Boise, ID AgendaMinutes
August 12, 20242:00 PMPERSI Office – 607 North 8th Street Boise, ID AgendaMinutes
August 13, 20248:30 AMPERSI Office – 607 North 8th Street Boise, IDAgendaMinutes
September 23, 20242:00 PMPERSI Office – 607 North 8th Street Boise, IDAgendaMinutes
September 24, 20248:30 AMPERSI Office – 607 North 8th Street Boise, IDAgendaMinutes
October 28, 20242:00 PMPERSI Office – 607 North 8th Street Boise, IDAgendaMinutes
October 29, 20248:30 AMPERSI Office – 607 North 8th Street Boise, IDAgendaMinutes
December 16, 20242:00 PMPERSI Office – 607 North 8th Street Boise, IDAgendaMinutes
December 17, 20248:30 AMPERSI Office – 607 North 8th Street Boise, IDAgendaMinutes

FRF 2023

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 – PERSI BASE PLAN Instructions For Sample Journal Entries Footnote Disclosure and RSI For Employers With 9-30-23 FYE Using 6-30-23 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 – PERSI BASE PLAN Instructions For Sample Journal Entries Footnote Disclosure And RSI For Employers With 6-30-23 FYE Using 6-30-22 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.



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