June 30, 2020 (Base Plan)

2020 – For Employers with a 6/30/2020 FYE using a 6/30/2019 Measurement Date

PERSI Base Plan

04/30/20 – Sample JE For Employers FYE 6-30-2020 Using 6-30-2019 Measurement Date

04/30/20 – PERSI BASE PLAN Sample Footnote For Employers With a 6-30-2020 FYE Using 6-30-2019 Measurement Date

04/30/20 – PERSI BASE PLAN Instructions For Sample Journal Entries Footnote Disclosure And RSI For Employers With 6-30-20 FYE Using 6-30-19 Measurement Date

04/30/20 – GASB 68 2019 Base Plan Allocation Report

04/30/20 – GASB 68 2018 Base Plan Allocation Report

04/30/20 – PERSI 2019 Financial Statements

04/30/20 – PERSI 2019 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.