System maintenance: We will be conducting maintenance on our computer systems from 3 pm – 5 pm, Friday, May 27. Certain features of Member Access and Employer Access (EMIS) will be unavailable during this time. Members coming to the TRSL office on May 27 are encouraged to plan their visit before the scheduled maintenance time. Also, please remember that TRSL will be closed Monday, May 30, for Memorial Day. Normal office hours resume 8 am, Tuesday, May 31.
 
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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