GASB 68 Employer Guide


GASB 68 Employer Resources

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.
 

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)
  • GASB 68 SCHEDULES BY EMPLOYER (Exhibits 1, 1a, 2, 3)
    Our auditors have verified the information in the GASB 68 employer schedules and issued an unqualified opinion in their audit report, 2016 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, 2015
    • Schedules of Employer Pension Amounts as of June 30, 2014
  • GASB 68 EMPLOYER NOTES TEMPLATEprovides references to the employer-specific data in GASB 68 Schedules by Employer.
  • GASB 68 EMPLOYER Required Supplementary Information (RSI) TEMPLATEprovides references to the employer-specific data in GASB 68 Schedules by Employer.

2015 (For employers with FY July 1, 2014 - June 30, 2015)
  • GASB 68 SCHEDULES BY EMPLOYER (Exhibits 1, 1a, 2, 3)
    Our auditors have verified the information in the GASB 68 employer schedules and issued an unqualified opinion in their audit report, 2015 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, 2014
    • Schedules of Employer Pension Amounts as of June 30, 2013
  • GASB 68 EMPLOYER NOTES TEMPLATEprovides references to the employer-specific data in GASB 68 Schedules by Employer.
  • GASB 68 EMPLOYER Required Supplementary Information (RSI) TEMPLATEprovides references to the employer-specific data in GASB 68 Schedules by Employer.
  • GASB 68 Employer Journal Entries: provides information on recording GASB 68 journal entries with references to GASB 68 Schedules by Employer.
  • GASB 68 EMPLOYER CALCULATION WORKSHEETS (Exhibits 4 & 4a): provides the calculations for employer changes in proportionate share and related amortization and pension expense with references to GASB 68 Schedules by Employer.

Additional Resources


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