GASB 68 Fund Information

The Governmental Accounting Standards Board (GASB) is a private, non-governmental organization that creates accounting reporting standards for state and local governments. GASB Statement Number 68 was implemented to improve the accounting and reporting by state and local governments specifically for pensions. GASB 68 was the result of a comprehensive review of the effectiveness of reporting for pensions with a goal of providing decision-useful information, supporting accountability and interperiod equity, and creating more transparency.

Audited financial statements for the last five fiscal years ended 6/30/2019 through 6/30/2023 are listed below, in addition to the note disclosure and required supplementary information for ERSRI's plans. If older information is needed, please contact ERSRI directly.

GASB 68 Information by Plan:

GASB 68 Information for Financial Reporting Period Ending June 30, 2022

GASB 68 Information for Financial Reporting Period Ending June 30, 2021

GASB 68 Information for Financial Reporting Period Ending June 30, 2020

GASB 68 Information for Financial Reporting Period Ending June 30, 2019

GASB 67 and 68 Reporting – Actuarial Information
GASB 67 and 68 Reporting – Actuarial Information

GASB Statement No. 67/68 Actuarial Information Report dated December 29, 2023.

Employer Materials Table of Contents
Employer Materials Table of Contents

FY2023 Employer reporting information to meet GASB 68 reporting requirements

GASB 68 Employer Reporting Accounting Schedules

To view the report that corresponds with your MERS reporting unit please reference the Employer Report Reference Key. First find the current ERSRI Employer Unit Number that you use when submitting data to ERSRI (see column 1). The 2nd column contains the Reserve Reporting Employer Unit Number that is used to identify your report prepared by GRS.

GASB 68 Employer Reporting Accounting Schedules for Each Reporting Unit Within Mers