GASB Public Pension Accounting Standards

The Governmental Accounting Standards Board (GASB) accounting standards impact public pension plans and participating employers.

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GASB 68 Reporting Information

For all employers, by early December each year required GASB 68 disclosure materials will be available here for the System's June 30 fiscal year-end date (i.e., measurement date) of that same year.

Employer-specific GASB 68 information is provided in the form of a personalized letter found in the Employer Secure Area (ESA) of this website. Should you have any questions, please contact us at [email protected].

The System's independent auditors have audited the System's Schedules of Employer Allocations and the totals for all entities of the columns titled Net Pension Liability, Total Deferred Outflows of Resources, Total Deferred Inflows of Resources, and Total Pension Expense included in the System's Schedules of Pension Amounts by Employer, as well as the related notes to such schedules.

Schedule of Employer Allocations and Schedule of Pension Amounts by Employer: