GASB 68 Employer Guide


TRSL employers must report their proportionate share of the collective Net Pension Liability (NPL), and pension-related deferred outflows/inflows of resources on their balance sheets, and the proportionate share of total pension expense on their income statements.

Employer resources

2022 (For employers with FY July 1, 2021 - June 30, 2022)

Our auditors have verified the information in the GASB 68 employer schedules and issued an unqualified opinion in their audit report, 2022 Employer Pension Audit Report. Employers should utilize these schedules for the completion of their notes to the financial statements and RSI. The schedules provided include:

  • Schedule of Collective Employer Pension Amounts
  • Average Remaining Service Life Calculation
  • Schedules of Employer Pension Amounts as of June 30, 2021

2021 (For employers with FY July 1, 2020 - June 30, 2021)


2020 (For employers with FY July 1, 2019 - June 30, 2020)


2019 (For employers with FY July 1, 2018 - June 30, 2019)


2018 (For employers with FY July 1, 2017 - June 30, 2018)


2017 (For employers with FY July 1, 2016 - June 30, 2017)


2016 (For employers with FY July 1, 2015 - June 30, 2016)
2015 (For employers with FY July 1, 2014 - June 30, 2015)

Additional Resources


Need more information?

  Contact TRSL about GASB
  Official GASB website

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