Archives: FAQs
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
June 30, 2022 (Base Plan)
2022 – For Employers with a 6/30/2022 FYE using a 6/30/2021 Measurement Date
PERSI Base Plan
05/03/22 – Sample JE For Employers FYE 6-30-2022 Using 6-30-2021 Measurement Date
05/03/22 – PERSI BASE PLAN Sample Footnote For Employers With a 6-30-2022 FYE Using 6-30-2021 Measurement Date
05/03/22 – GASB 68 2021 Base Plan Allocation Report
05/03/22 – GASB 68 2020 Base Plan Allocation Report
05/03/22 – PERSI 2021 Financial Statements
05/03/22 – PERSI 2021 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.
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
June 30, 2021 (Base Plan)
2021 – For Employers with a 6/30/2021 FYE using a 6/30/2020 Measurement Date
PERSI Base Plan
04/20/20 – Sample JE For Employers FYE 6-30-2021 Using 6-30-2020 Measurement Date
04/20/20 – PERSI BASE PLAN Sample Footnote For Employers With a 6-30-2021 FYE Using 6-30-2020 Measurement Date
04/20/20 – GASB 68 2020 Base Plan Allocation Report
04/20/20 – GASB 68 2019 Base Plan Allocation Report
04/20/20 – PERSI 2020 Financial Statements
04/20/20 – PERSI 2020 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.