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 – PERSI BASE PLAN Instructions For Sample Journal Entries Footnote Disclosure And RSI For Employers With 6-30-23 FYE Using 6-30-22 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

Active Member and Archive

Retired Member and Archive

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 TimeMeeting LocationAgendaMinutes **
January 10, 202302:30 PMPERSI Office – 607 North 8th Street Boise, ID. 83702
We ask those attending to follow current CDC guidance regarding masks & physical distancing.
AgendaMinutes
January 11, 202308:30 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
We ask those attending to follow current CDC guidance regarding masks & physical distancing.
AgendaMinutes
February 21, 202301:30 PMPERSI Office – 607 North 8th Street Boise, ID. 83702
We ask those attending to follow current CDC guidance regarding masks & physical distancing.
AgendaMinutes
February 22, 202308:30 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
We ask those attending to follow current CDC guidance regarding masks & physical distancing.
AgendaMinutes
March 20, 202301:30 PMPERSI Office – 607 North 8th Street Boise, ID. 83702
We ask those attending to follow current CDC guidance regarding masks & physical distancing.
AgendaMinutes
March 21, 202308:30 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
We ask those attending to follow current CDC guidance regarding masks & physical distancing.
AgendaMinutes
April 04, 202304:30 PMPERSI Office – 607 North 8th Street Boise, ID. 83702
We ask those attending to follow current CDC guidance regarding masks & physical distancing.
AgendaMinutes
April 24, 202302:00 PMPERSI Office – 607 North 8th Street Boise, ID. 83702
We ask those attending to follow current CDC guidance regarding masks & physical distancing.
AgendaMinutes
April 25, 202308:30 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
We ask those attending to follow current CDC guidance regarding masks & physical distancing.
AgendaMinutes
May 15, 202302:00 PMPERSI Office – 607 North 8th Street Boise, ID. 83702
We ask those attending to follow current CDC guidance regarding masks & physical distancing.
AgendaMinutes
May 16, 202308:30 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
We ask those attending to follow current CDC guidance regarding masks & physical distancing.
AgendaMinutes
July 17, 202302:00 PMPERSI Office – 607 North 8th Street Boise, ID. 83702
We ask those attending to follow current CDC guidance regarding masks & physical distancing.
AgendaMinutes
July 18, 202308:30 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
We ask those attending to follow current CDC guidance regarding masks & physical distancing.
AgendaMinutes
August 21, 202302:00 PMPERSI 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, 202308:30 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
We ask those attending to follow current CDC guidance regarding masks & physical distancing.
AgendaMinutes
September 18, 202302:00 PMPERSI Office – 607 North 8th Street Boise, ID. 83702
We ask those attending to follow current CDC guidance regarding masks & physical distancing.
AgendaMinutes
September 19, 202308:30 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
We ask those attending to follow current CDC guidance regarding masks & physical distancing.
AgendaMinutes
October 5, 202309:00 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
We ask those attending to follow current CDC guidance regarding masks & physical distancing.
AgendaMinutes
October 9, 202310:30 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
We ask those attending to follow current CDC guidance regarding masks & physical distancing.
AgendaMinutes
October 10, 202309:00 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
We ask those attending to follow current CDC guidance regarding masks & physical distancing.
AgendaMinutes
October 12, 202309:00 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
We ask those attending to follow current CDC guidance regarding masks & physical distancing.
AgendaMinutes
October 26, 202310:00 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
We ask those attending to follow current CDC guidance regarding masks & physical distancing.
AgendaMinutes
November 7, 202308:30 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
We ask those attending to follow current CDC guidance regarding masks & physical distancing.
AgendaMinutes
November 27, 202311:00 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
We ask those attending to follow current CDC guidance regarding masks & physical distancing.
AgendaMinutes
December 4, 202301:30 PMPERSI Office – 607 North 8th Street Boise, ID. 83702
We ask those attending to follow current CDC guidance regarding masks & physical distancing.
AgendaMinutes
December 5, 202308:30 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
We ask those attending to follow current CDC guidance regarding masks & physical distancing.
AgendaMinutes
December 18, 202308:30 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
We ask those attending to follow current CDC guidance regarding masks & physical distancing.
AgendaMinutes
December 22, 202310:00 AMPERSI Office – 607 North 8th Street Boise, ID. 83702
We ask those attending to follow current CDC guidance regarding masks & physical distancing.
AgendaMinutes

FRF 2022

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 – 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