2026 – For Employers with a 6/30/2026 FYE using a 6/30/2025 Measurement Date PERSI Base Plan

06/29/26 – Sample JE For Employers FYE 6-30-2026 Using 6-30-2025 Measurement Date

06/29/26 – PERSI BASE PLAN Sample Footnote For Employers With a 6-30-2026 FYE Using 6-30-2025 Measurement Date

06/29/26 – PERSI BASE PLAN Instructions For Sample Journal Entries Footnote Disclosure And RSI For Employers With 6-30-26 FYE Using 6-30-25 Measurement Date

06/29/26 – GASB 68 2025 Base Plan Allocation Report

06/29/26 – GASB 68 2024 Base Plan Allocation Report

06/29/26 – PERSI 2025 Financial Statements

06/29/26 – PERSI 2025 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 where and how pension costs are accounted for in financial statements.