GASB 68 Reports Archive

• TRS GASB 68 - 9/30/2022 for financial statements prior to 10/1/2023
• ERS GASB 68 - 9/30/2022 for financial statements prior to 10/1/2023
• JRF GASB 68 - 9/30/2022 for financial statements prior to 10/1/2023
• TRS GASB 68 - 9/30/2021 for financial statements prior to 10/1/2022
• ERS GASB 68 - 9/30/2021 for financial statements prior to 10/1/2022
• JRF GASB 68 - 9/30/2021 for financial statements prior to 10/1/2022
• TRS GASB 68 - 9/30/2020 for financial statements prior to 10/1/2021
• ERS GASB 68 - 9/30/2020 for financial statements prior to 10/1/2021
• JRF GASB 68 - 9/30/2020 for financial statements prior to 10/1/2021
• TRS GASB 68 - 9/30/2019 for financial statements prior to 10/1/2020
• ERS GASB 68 - 9/30/2019 for financial statements prior to 10/1/2020
• JRF GASB 68 - 9/30/2019 for financial statements prior to 10/1/2020
• TRS GASB 68 - 9/30/2018 for financial statements prior to 10/1/2019
• ERS GASB 68 - 9/30/2018 for financial statements prior to 10/1/2019
• JRF GASB 68 - 9/30/2018 for financial statements prior to 10/1/2019
• TRS GASB 68 - 9/30/2017 for financial statements prior to 10/1/2018
• ERS GASB 68 - 9/30/2017 for financial statements prior to 10/1/2018
• JRF GASB 68 - 9/30/2017 for financial statements prior to 10/1/2018
• TRS GASB 68 - 9/30/2016 for financial statements prior to 10/1/2017
• ERS GASB 68 - 9/30/2016 for financial statements prior to 10/1/2017
• JRF GASB 68 - 9/30/2016 for financial statements prior to 10/1/2017
• TRS GASB 68 - 9/30/2015 for financial statements prior to 10/1/2016
• ERS GASB 68 - 9/30/2015 for financial statements prior to 10/1/2016
• JRF GASB 68 - 9/30/2015 for financial statements prior to 10/1/2016

TRS GASB 68 - 9/30/2022 for financial statements prior to 10/1/2023

• TRS Schedules of Employer Allocations and Pension Amounts by Employer
• TRS GASB 68 Report
• TRS GASB 67 Report
• TRS Overall Memo
• TRS Note Disclosure (PDF)
• TRS Note Disclosure (Word)

ERS GASB 68 - 9/30/2022 for financial statements prior to 10/1/2023

• ERS Schedule of Changes in Fiduciary Net Position by Employer
• ERS GASB 68 Report
• ERS GASB 67 Report
• ERS Overall Memo
• ERS Note Disclosure (PDF)
• ERS Note Disclosure (Word)

JRF GASB 68 - 9/30/2022 for financial statements prior to 10/1/2023

• JRF Schedules of Employer Allocations and Pension Amounts by Employer
• JRF GASB 68 Report
• JRF GASB 67 Report
• JRF Overall Memo
• JRF Note Disclosure (PDF)
• JRF Note Disclosure (Word)

TRS GASB 68 - 9/30/2021 for financial statements prior to 10/1/2022

• TRS GASB 68 Report
• TRS GASB 67 Report
• TRS Overall Memo
• TRS Note Disclosure (PDF)
• TRS Note Disclosure (Word)
• TRS Schedules of Employer Allocations & Pension Amounts by Employer as of and for the Fiscal Year Ended September 30, 2021

back to top

ERS GASB 68 - 9/30/2021 for financial statements prior to 10/1/2022

• ERS GASB 68 Report
• ERS GASB 67 Report
• ERS Overall Memo
• ERS Note Disclosure (PDF)
• ERS Note Disclosure (Word)
• ERS Schedule of Changes in Fiduciary Net Position by Employer as of and for the Fiscal Year Ended September 30, 2021

back to top

JRF GASB 68 - 9/30/2021 for financial statements prior to 10/1/2022

• JRF GASB 68 Report
• JRF GASB 67 Report
• JRF Overall Memo
• JRF Note Disclosure (PDF)
• JRF Note Disclosure (Word)
• JRF Schedules of Employer Allocations and Pension Amounts by Employer as of and for the Fiscal Year Ended 9/30/2021

back to top

TRS GASB 68 - 9/30/2020 for financial statements prior to 10/1/2021

• TRS Schedules of Employer Allocations & Pension Amounts by Employer as of and for the Fiscal Year Ended September 30, 2020
• Overall Memo
• TRS GASB 68 Report
• TRS GASB 67 Report
• Note Disclosure (PDF)
• Note Disclosure (Word)

back to top

ERS GASB 68 - 9/30/2020 for financial statements prior to 10/1/2021

• ERS Schedule of Changes in Fiduciary Net Position as of and for the Fiscal Year Ended September 30, 2020
• Overall Memo
• ERS GASB 68 Report
• ERS GASB 67 Report
• Note Disclosure (PDF)
• Note Disclosure (Word)

back to top

JRF GASB 68 - 9/30/2020 for financial statements prior to 10/1/2021

• JRF Schedules of Employer Allocations & Pension Amounts by Employer as of and for the Fiscal Year Ended September 30, 2020
• Overall Memo
• JRF GASB 68 Report
• JRF GASB 67 Report
• Note Disclosure (PDF)
• Note Disclosure (Word)

back to top

TRS GASB 68 - 9/30/2019 for financial statements prior to 10/1/2020

• TRS Schedule of Employer Allocations and Pension Amounts by Employer
• TRS Overall Memo
• TRS GASB 68 Report
• TRS GASB 67 Report
• TRS GASB 68 Note Disclosure (PDF)
• TRS GASB 68 Note Disclosure (Word)

back to top

ERS GASB 68 - 9/30/2019 for financial statements prior to 10/1/2020

• ERS Schedule Changes in Fiduciary Net Position by Employer
• ERS Overall Memo
• ERS GASB 68 Report
• ERS GASB 68 Note Disclosure (PDF)
• ERS GASB 68 Note Disclosure (Word)

back to top

JRF GASB 68 - 9/30/2019 for financial statements prior to 10/1/2020

• JRF Schedule of Employer Allocations and Pension Amounts by Employer
• JRF Overall Memo
• JRF GASB 68 Report
• JRF GASB 67 Report
• JRF GASB 68 Note Disclosure (PDF)
• JRF GASB 68 Note Disclosure (Word)

back to top

TRS GASB 68 - 9/30/2018 for financial statements prior to 10/1/2019

• TRS Schedule of Employer Allocations and Pension Amounts by Employer
• TRS GASB 68 Report
• TRS GASB 67 Report
• TRS Overall Memo
• TRS GASB 68 Note Disclosure (PDF)
• TRS GASB 68 Note Disclosure (Word)

back to top

ERS GASB 68 - 9/30/2018 for financial statements prior to 10/1/2019

• ERS Schedule of Changes in Fiduciary Net Position by Employer
• ERS GASB 68 Report
• ERS GASB Overall Memo
• ERS GASB 68 Note Disclosure (PDF)
• ERS GASB Note Disclosure (Word)

back to top

JRF GASB 68 - 9/30/2018 for financial statements prior to 10/1/2019

• JRF Schedule of Employer Allocations & Pension Amounts by Employer
• JRF GASB 68 Report
• JRF GASB 67 Report
• JRF Overall Memo
• JRF GASB 68 Note Disclosure (PDF)
• JRF GASB 68 Note Disclosure (Word)

back to top

TRS GASB 68 - 9/30/2017 for financial statements prior to 10/1/2018

• TRS Schedule of Employer Allocations and Pension Amounts by Employer
• TRS GASB 68 Report
• TRS GASB 67 Report
• TRS Overall Memo
• TRS GASB 68 Note Disclosure (PDF)
• TRS GASB 68 Note Disclosure (Word)

back to top

ERS GASB 68 - 9/30/2017 for financial statements prior to 10/1/2018

• ERS Schedule of Changes in Fiduciary Net Position by Employer
• ERS GASB 68 Report
• ERS Overall Memo
• ERS GASB 68 Note Disclosure (PDF)
• ERS GASB 68 Note Disclosure (Word)

back to top

JRF GASB 68 - 9/30/2017 for financial statements prior to 10/1/2018

• JRF Schedule of Employer Allocations & Pension Amounts by Employer
• JRF GASB 68 Report
• JRF GASB 67 Report
• JRF Overall Memo
• JRF GASB 68 Note Disclosure (PDF)
• JRF GASB 68 Note Disclosure (Word)

back to top

TRS GASB 68 - 9/30/2016 for financial statements prior to 10/1/2017

• TRS Schedule of Employer Allocations and Pension Amounts by Employer
• TRS GASB 68 Report
• TRS GASB 67 Report
• TRS Overall Memo
• TRS GASB 68 Note Disclosure (PDF)
• TRS GASB 68 Note Disclosure (Word)

back to top

ERS GASB 68 - 9/30/2016 for financial statements prior to 10/1/2017

• ERS Schedule of Changes in Fiduciary Net Position by Employer
• ERS GASB 68 Report
• ERS Overall Memo
• ERS GASB 68 Note Disclosure (PDF)
• ERS GASB 68 Note Disclosure (Word)

back to top

JRF GASB 68 - 9/30/2016 for financial statements prior to 10/1/2017

• JRF Schedule of Employer Allocations & Pension Amounts by Employer
• JRF GASB 68 Report
• JRF GASB 67 Report
• JRF Overall Memo
• JRF GASB 68 Note Disclosure (PDF)
• JRF GASB 68 Note Disclosure (Word)

back to top

TRS GASB 68 - 9/30/2015 for financial statements prior to 10/1/2016

• TRS Schedule of Employer Allocations & Pension Amounts by Employer
• TRS FY 2016 Rate Change Letter
• TRS GASB 68 Report
• TRS GASB 67 Report
• TRS GASB 68 Note Disclosure (PDF)
• TRS GASB 68 Note Disclosure (Word Document)
• TRS GASB 68 Overall Memo

back to top

ERS GASB 68 - 9/30/2015 for financial statements prior to 10/1/2016

• ERS Schedule of Changes in Fiduciary Net Position by Employer
• ERS GASB 68 Report
• ERS GASB 68 Overall Memo
• ERS GASB 68 Note Disclosure (PDF)
• ERS GASB 68 Note Disclosure (Word Document)

back to top

JRF GASB 68 - 9/30/2015 for financial statements prior to 10/1/2016

• JRF Schedule of Employer Allocations & Pension Amounts by Employer
• JRF GASB 68 Report
• JRF GASB 67 Report
• JRF GASB 68 Note Disclosure (PDF)
• JRF GASB 68 Note Disclosure (Word Document)
• JRF Overall Memo

back to top