This is an example of a journal entry for an employer with a September 30, 2022, fiscal year-end. If an employer has a different fiscal year-end (i.e. 8/31/22, 10/31/22, etc…) then the Deferred Outflows of Resources related to contributions subsequent to the measurement date would represent the total months of contributions after June 30, 2022, to the employers fiscal year-end.

10/25/22 – Sample JE Employers With FYE 9-30-2022 Using 6-30-2022 Measurement Date

10/25/22 – PERSI BASE PLAN Sample Footnote For Employers With a 9-30-2022 FYE Using 6-30-2022 Measurement Date

10/25/22 – PERSI BASE PLAN Instructions For Sample Journal Entries Footnote Disclosure and RSI For Employers With 9-30-22 FYE Using 6-30-22 Measurement Date

10/25/22 – GASB 68 2022 Base Plan Allocation Report

10/25/22 – GASB 68 2021 Base Plan Allocation Report

10/25/22 – PERSI 2022 Financial Statements

10/25/22 – PERSI 2022 Actuary Report