After July 1, 2019 (Base Plan)
This is an example of a journal entry for an employer with a September 30, 2019, fiscal year-end. If an employer has a different fiscal year-end (i.e. 8/31/19, 10/31/19, 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, 2019, to the employers fiscal year-end.
10/31/19 – Sample JE Employers With FYE 9-30-2019 Using 6-30-2019 Measurement Date
10/31/19 – PERSI BASE PLAN Sample Footnote For Employers With a 9-30-2019 FYE Using 6-30-2019 Measurement Date
10/31/19 – GASB 68 2019 Base Plan Allocation Report
10/31/19 – GASB 68 2018 Base Plan Allocation Report
10/31/19 – PERSI 2019 Financial Statements
10/31/19 – PERSI 2019 Actuary Report