2025 – For Employers with a 6/30/2025 FYE using a 6/30/2024 Measurement Date

PERSI Base Plan

03/26/25 – Sample JE For Employers FYE 6-30-2025 Using 6-30-2024 Measurement Date

03/26/25 – PERSI BASE PLAN Sample Footnote For Employers With a 6-30-2025 FYE Using 6-30-2024 Measurement Date

03/26/25 – PERSI BASE PLAN Instructions For Sample Journal Entries Footnote Disclosure And RSI For Employers With 6-30-25 FYE Using 6-30-24 Measurement Date

03/26/25 – GASB 68 2024 Base Plan Allocation Report

03/26/25 – GASB 68 2023 Base Plan Allocation Report

03/26/25 – PERSI 2024 Financial Statements

03/26/25 – PERSI 2024 Actuary Report

The GASB 68 rules apply only to accounting and reporting. They do not apply to funding and will not be used to determine contribution requirements. The GASB 68 requirements will not change the actual pension liability; the only thing that changes where and how pension costs are accounted for in financial statements.