TRSL will be closed Wednesday, September 15 due to anticipated severe weather associated with Tropical Storm Nicholas.

All TRSL meetings and appointments scheduled during the office closure will be rescheduled for a later date. 

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

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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