June 30, 2019 (Base Plan)

GASB

2019 – For Employers With a 6/30/2019 FYE Using 6/30/2018 Measurement Date

PERSI Base Plan

10/25/18 – Sample JE For Employers With FYE 6-30-2019 Using 6-30-2018 Measurement Date

10/25/18 – PERSI BASE PLAN Sample Footnote For Employers Using 6-30-2018 Measurement Date

10/25/18 – PERSI BASE PLAN Instructions For Sample Journal Entries Footnote Disclosure and RSI For Employers Using 6-30-18 Measurement Date

10/25/18 – GASB 68 2018 Base Plan Allocation Report

10/25/18 – GASB 68 2017 Base Plan Allocation Report

10/25/18 – PERSI 2018 Financial Statements

10/25/18 – 2018 PERSI 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.