This is an example of a journal entry for an employer with a September 30, 2024, fiscal year-end. If an employer has a different fiscal year-end (i.e. 8/31/24, 10/31/24, 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, 2024, to the employers fiscal year-end.

11/07/24 – Sample JE Employers With FYE 9-30-2024 Using 6-30-2024 Measurement Date

11/07/24 – PERSI BASE PLAN Sample Footnote For Employers With a 9-30-2024 FYE Using 6-30-2024 Measurement Date

11/07/24 – PERSI BASE PLAN Instructions For Sample Journal Entries Footnote Disclosure and RSI For Employers With 9-30-24 FYE Using 6-30-24 Measurement Date

11/07/24 – GASB 68 2024 Base Plan Allocation Report

11/07/24 – GASB 68 2023 Base Plan Allocation Report

11/07/24 – PERSI 2024 Financial Statements

11/07/24 – PERSI 2024 Actuary Report