After July 1, 2020 (Base Plan)

GASB

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