GASB 68 Employer Guide
TRSL employers must report their proportionate share of the collective Net Pension Liability (NPL), and pension-related deferred outflows/inflows of resources on their balance sheets, and the proportionate share of total pension expense on their income statements.
Employer resources
2025 (For employers with FY July 1, 2024 - June 30, 2025)
- GASB 68 SCHEDULES BY EMPLOYER: (Exhibits 1, 1a, 2)
- Schedule of Collective Employer Pension Amounts
- Average Remaining Service Life Calculation
- Schedules of Employer Pension Amounts as of June 30, 2024
- GASB 68 EMPLOYER NOTES TEMPLATE: provides references to the employer-specific data in GASB 68 Schedules by Employer
- GASB 68 EMPLOYER Required Supplementary Information (RSI) TEMPLATE: provides references to the employer-specific data in GASB 68 Schedules by Employer
2024 (For employers with FY July 1, 2023 - June 30, 2024)
- GASB 68 SCHEDULES BY EMPLOYER
- 2024 Employer Pension Audit Report
- GASB 68 EMPLOYER NOTES TEMPLATE
- GASB 68 EMPLOYER Required Supplementary Information (RSI) TEMPLATE
2023 (For employers with FY July 1, 2022 - June 30, 2023)
- GASB 68 SCHEDULES BY EMPLOYER (Exhibits 1, 1a, 2)
- 2023 Employer Pension Audit Report
- GASB 68 EMPLOYER NOTES TEMPLATE
- GASB 68 EMPLOYER Required Supplementary Information (RSI) TEMPLATE
2021 (For employers with FY July 1, 2020 - June 30, 2021)
- GASB 68 SCHEDULES BY EMPLOYER (Exhibits 1, 1a, 2)
- 2021 Employer Pension Audit Report
- GASB 68 EMPLOYER NOTES TEMPLATE
- GASB 68 EMPLOYER Required Supplementary Information (RSI) TEMPLATE
2020 (For employers with FY July 1, 2019 - June 30, 2020)
- GASB 68 SCHEDULES BY EMPLOYER (Exhibits 1, 1a, 2)
- 2020 Employer Pension Audit Report
- GASB 68 EMPLOYER NOTES TEMPLATE
- GASB 68 EMPLOYER Required Supplementary Information (RSI) TEMPLATE
- GASB 68 SCHEDULES BY EMPLOYER (Exhibits 1, 1a, 2)
- 2019 Employer Pension Audit Report
- GASB 68 EMPLOYER NOTES TEMPLATE
- GASB 68 EMPLOYER Required Supplementary Information (RSI) TEMPLATE
2018 (For employers with FY July 1, 2017 - June 30, 2018)
- GASB 68 SCHEDULES BY EMPLOYER (Exhibits 1, 1a, 2)
- 2018 Employer Pension Audit Report
- GASB 68 EMPLOYER NOTES TEMPLATE
- GASB 68 EMPLOYER Required Supplementary Information (RSI) TEMPLATE
2017 (For employers with FY July 1, 2016 - June 30, 2017)
- GASB 68 SCHEDULES BY EMPLOYER (Exhibits 1, 1a, 2)
- 2017 Employer Pension Audit Report
- GASB 68 EMPLOYER NOTES TEMPLATE
- GASB 68 EMPLOYER Required Supplementary Information (RSI) TEMPLATE
2016 (For employers with FY July 1, 2015 - June 30, 2016)
- GASB 68 SCHEDULES BY EMPLOYER (Exhibits 1, 1a, 2, 3)
- 2016 Employer Pension Audit Report
- GASB 68 EMPLOYER NOTES TEMPLATE
- GASB 68 EMPLOYER Required Supplementary Information (RSI) TEMPLATE
2015 (For employers with FY July 1, 2014 - June 30, 2015)
Additional Resources
- Investment Reports - links to Annual Comprehensive Financial Reports and TRSL Actuarial Valuation Reports.
- Reporting - GASB 68 Implementation Guide
- Powerpoint - GASB 68 Employer Training