This is an example of a journal entry for an employer with a September 30, 2023, fiscal year-end.
If an employer has a different fiscal year-end (i.e. 8/31/23, 10/31/23, 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, 2023, to the employers fiscal year-end.

11/08/23 – Sample JE Employers With FYE 9-30-2023 Using 6-30-2023 Measurement Date

11/08/23 – PERSI BASE PLAN Sample Footnote For Employers With a 9-30-2023 FYE Using 6-30-2023 Measurement Date

11/08/23 – PERSI BASE PLAN Instructions For Sample Journal Entries Footnote Disclosure and RSI For Employers With 9-30-23 FYE Using 6-30-23 Measurement Date

11/08/23 – GASB 68 2023 Base Plan Allocation Report

11/08/23 – GASB 68 2022 Base Plan Allocation Report

11/08/23 – PERSI 2023 Financial Statements

11/08/23 – PERSI 2023 Actuary Report