After July 1, 2021 (Base Plan)

GASB

This is an example of a journal entry for an employer with a September 30, 2021, fiscal year-end. If an employer has a different fiscal year-end (i.e. 8/31/21, 10/31/21, 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, 2021, to the employers fiscal year-end.

11/09/21 – Sample JE Employers With FYE 9-30-2021 Using 6-30-2021 Measurement Date

11/09/21 – PERSI BASE PLAN Sample Footnote For Employers With a 9-30-2021 FYE Using 6-30-2021 Measurement Date

11/09/21 – PERSI BASE PLAN Instructions For Sample Journal Entries Footnote Disclosure and RSI For Employers With 9-30-21 FYE Using 6-30-21 Measurement Date

11/09/21 – GASB 68 2021 Base Plan Allocation Report

11/09/21 – GASB 68 2020 Base Plan Allocation Report

11/09/21 – PERSI 2021 Financial Statements

11/09/21 – PERSI 2021 Actuary Report