Archives: FAQs
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
School Members 2022
PERSI Base Plan
05/09/22 – PERSI GASB 75 2021 Allocation Report Schools
05/09/22 – PERSI GASB 75 2020 Allocation Report Schools
05/09/22 – Sample JE For Employers FYE 6-30-2022 Using 6-30-2021 Measurement Date Schools GASB75
05/09/22 – GASB 75 Sample Footnote And RSI For Employers With a 6-30-2022 FYE Using 6-30-2021 Measurement Date
* Due to the Sick Leave Rate Holiday (No Sick Leave Contributions in 2021) 2021 Allocation Rates will use the 2020 Allocation Rates
State Members 2022
PERSI Base Plan
05/09/22 – PERSI GASB 75 2021 Allocation Report State
05/09/22 – PERSI GASB 75 2020 Allocation Report State
05/09/22 – Sample JE For Employers FYE 6-30-2022 Using 6-30-2021 Measurement Date State GASB75
05/09/22 – GASB 75 Sample Footnote And RSI For Employers With a 6-30-2022 FYE Using 6-30-2021 Measurement Date
* Due to the Sick Leave Rate Holiday (No Sick Leave Contributions in 2021) 2021 Allocation Rates will use the 2020 Allocation Rates
2020
Adoption of Pending Rule
12/02/2020 | Idaho Administrative Bulletin, Vol. 20-12, Page 37
Proposed Rule
10/08/2020 | Idaho Administrative Bulletin, Vol. 20-10, Pages 103 – 109
School Members 2021
PERSI Base Plan
04/21/21 – PERSI GASB 75 2020 Allocation Report Schools
04/21/21 – PERSI GASB 75 2019 Allocation Report Schools
04/21/21 – Sample JE For Employers FYE 6-30-2021 Using 6-30-2020 Measurement Date Schools GASB75
04/21/21 – GASB 75 Sample Footnote And RSI For Employers With a 6-30-2021 FYE Using 6-30-2020 Measurement Date
State Members 2021
PERSI Base Plan
04/21/21 – PERSI GASB 75 2020 Allocation Report State
04/21/21 – PERSI GASB 75 2019 Allocation Report State
04/21/21 – Sample JE For Employers FYE 6-30-2021 Using 6-30-2020 Measurement Date State GASB75
04/21/21 – GASB 75 Sample Footnote And RSI For Employers With a 6-30-2021 FYE Using 6-30-2020 Measurement Date