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 – 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.