Archives: FAQs
School Members 2023
PERSI Sick Leave Plan
05/16/23 – PERSI GASB 75 2022 Allocation Report Schools
05/16/23 – PERSI GASB 75 2021 Allocation Report Schools
05/16/23 – Sample JE For Employers Using 6-30-2023 Measurement Date Schools GASB75
05/16/23 – GASB 75 Sample Footnote Using 6-30-23 Measurement Date
*Due to the Sick Leave Rate Holiday (No Sick Leave Contributions in 2022) 2022 Allocation Rates will use the 2020 Allocation Rates
June 30, 2023 (Base Plan)
2023 – For Employers with a 6/30/2023 FYE using a 6/30/2022 Measurement Date PERSI Base Plan
05/09/23 – Sample JE For Employers FYE 6-30-2023 Using 6-30-2022 Measurement Date
05/09/23 – PERSI BASE PLAN Sample Footnote For Employers With a 6-30-2023 FYE Using 6-30-2022 Measurement Date
05/09/23 – GASB 68 2022 Base Plan Allocation Report
05/09/23 – GASB 68 2021 Base Plan Allocation Report
05/09/23 – PERSI 2022 Financial Statements
05/09/23 – PERSI 2022 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 is where and how pension costs are accounted for in financial statements.
Employer and Archive
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2021
Notice of Omnibus Rulemaking – Proposed Rulemaking
10/20/2021 | Idaho Administrative Bulletin, Vol. 21-10S, Pages 6017 – 6064
2022
Adoption of Pending Rule
11/21/2022 | Docket No. 59-0101-2201
Proposed Rule
09/07/2022 | Idaho-Administrative-Bulletin-Vol-22-09-Pages-516-520
2023
Notice of Board Meeting Date | Meeting Time | Meeting Location | Agenda | Minutes ** |
January 10, 2023 | 02:30 PM | PERSI Office – 607 North 8th Street Boise, ID. 83702 We ask those attending to follow current CDC guidance regarding masks & physical distancing. | Agenda | Minutes |
January 11, 2023 | 08:30 AM | PERSI Office – 607 North 8th Street Boise, ID. 83702 We ask those attending to follow current CDC guidance regarding masks & physical distancing. | Agenda | Minutes |
February 21, 2023 | 01:30 PM | PERSI Office – 607 North 8th Street Boise, ID. 83702 We ask those attending to follow current CDC guidance regarding masks & physical distancing. | Agenda | Minutes |
February 22, 2023 | 08:30 AM | PERSI Office – 607 North 8th Street Boise, ID. 83702 We ask those attending to follow current CDC guidance regarding masks & physical distancing. | Agenda | Minutes |
March 20, 2023 | 01:30 PM | PERSI Office – 607 North 8th Street Boise, ID. 83702 We ask those attending to follow current CDC guidance regarding masks & physical distancing. | Agenda | Minutes |
March 21, 2023 | 08:30 AM | PERSI Office – 607 North 8th Street Boise, ID. 83702 We ask those attending to follow current CDC guidance regarding masks & physical distancing. | Agenda | Minutes |
April 04, 2023 | 04:30 PM | PERSI Office – 607 North 8th Street Boise, ID. 83702 We ask those attending to follow current CDC guidance regarding masks & physical distancing. | Agenda | Minutes |
April 24, 2023 | 02:00 PM | PERSI Office – 607 North 8th Street Boise, ID. 83702 We ask those attending to follow current CDC guidance regarding masks & physical distancing. | Agenda | Minutes |
April 25, 2023 | 08:30 AM | PERSI Office – 607 North 8th Street Boise, ID. 83702 We ask those attending to follow current CDC guidance regarding masks & physical distancing. | Agenda | Minutes |
May 15, 2023 | 02:00 PM | PERSI Office – 607 North 8th Street Boise, ID. 83702 We ask those attending to follow current CDC guidance regarding masks & physical distancing. | Agenda | Minutes |
May 16, 2023 | 08:30 AM | PERSI Office – 607 North 8th Street Boise, ID. 83702 We ask those attending to follow current CDC guidance regarding masks & physical distancing. | Agenda | Minutes |
July 17, 2023 | 02:00 PM | PERSI Office – 607 North 8th Street Boise, ID. 83702 We ask those attending to follow current CDC guidance regarding masks & physical distancing. | Agenda | Minutes |
July 18, 2023 | 08:30 AM | PERSI Office – 607 North 8th Street Boise, ID. 83702 We ask those attending to follow current CDC guidance regarding masks & physical distancing. | Agenda | Minutes |
August 21, 2023 | 02:00 PM | PERSI Office – 607 North 8th Street Boise, ID. 83702 We ask those attending to follow current CDC guidance regarding masks & physical distancing. | Agenda | Minutes |
August 22, 2023 | 08:30 AM | PERSI Office – 607 North 8th Street Boise, ID. 83702 We ask those attending to follow current CDC guidance regarding masks & physical distancing. | Agenda | Minutes |
September 18, 2023 | 02:00 PM | PERSI Office – 607 North 8th Street Boise, ID. 83702 We ask those attending to follow current CDC guidance regarding masks & physical distancing. | Agenda | Minutes |
September 19, 2023 | 08:30 AM | PERSI Office – 607 North 8th Street Boise, ID. 83702 We ask those attending to follow current CDC guidance regarding masks & physical distancing. | Agenda | Minutes |
October 5, 2023 | 09:00 AM | PERSI Office – 607 North 8th Street Boise, ID. 83702 We ask those attending to follow current CDC guidance regarding masks & physical distancing. | Agenda | Minutes |
October 9, 2023 | 10:30 AM | PERSI Office – 607 North 8th Street Boise, ID. 83702 We ask those attending to follow current CDC guidance regarding masks & physical distancing. | Agenda | Minutes |
October 10, 2023 | 09:00 AM | PERSI Office – 607 North 8th Street Boise, ID. 83702 We ask those attending to follow current CDC guidance regarding masks & physical distancing. | Agenda | Minutes |
October 12, 2023 | 09:00 AM | PERSI Office – 607 North 8th Street Boise, ID. 83702 We ask those attending to follow current CDC guidance regarding masks & physical distancing. | Agenda | Minutes |
October 26, 2023 | 10:00 AM | PERSI Office – 607 North 8th Street Boise, ID. 83702 We ask those attending to follow current CDC guidance regarding masks & physical distancing. | Agenda | Minutes |
November 7, 2023 | 08:30 AM | PERSI Office – 607 North 8th Street Boise, ID. 83702 We ask those attending to follow current CDC guidance regarding masks & physical distancing. | Agenda | Minutes |
November 27, 2023 | 11:00 AM | PERSI Office – 607 North 8th Street Boise, ID. 83702 We ask those attending to follow current CDC guidance regarding masks & physical distancing. | Agenda | Minutes |
December 4, 2023 | 01:30 PM | PERSI Office – 607 North 8th Street Boise, ID. 83702 We ask those attending to follow current CDC guidance regarding masks & physical distancing. | Agenda | Minutes |
December 5, 2023 | 08:30 AM | PERSI Office – 607 North 8th Street Boise, ID. 83702 We ask those attending to follow current CDC guidance regarding masks & physical distancing. | Agenda | Minutes |
December 18, 2023 | 08:30 AM | PERSI Office – 607 North 8th Street Boise, ID. 83702 We ask those attending to follow current CDC guidance regarding masks & physical distancing. | Agenda | Minutes |
December 22, 2023 | 10:00 AM | PERSI Office – 607 North 8th Street Boise, ID. 83702 We ask those attending to follow current CDC guidance regarding masks & physical distancing. | Agenda | Minutes |
FRF 2022
*Note Both FY22 and FY21 Contributions for FRF were zero. Both FY22 and FY21 Employer Proportionate Allocation equals the FY20 rate.
10/26/22 – Sample FRF JE Employers With FYE 9-30-2022 Using 6-30-2022 Measurement Date
10/26/22 – FRF Sample Footnote For Employers With 9-30-2022 FYE Using 6-30-22 Measurement Date
10/26/22 – PERSI GASB 68 2022 Allocation Report FRF
10/26/22 – PERSI GASB 68 2021 Allocation Report FRF
10/26/22 – PERSI 2022 Financial Statements
10/26/22 – FRF 2022 Actuary Report
After July 1, 2022 (Base Plan)
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 – 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