GASB 67/68 Supplemental Reports

These reports provide information to assist PERA with meeting the requirements of the Governmental Accounting Standards Board (GASB) Statement No. 67, Financial Reporting for Pension Plans. Additionally, these reports provide information to assist governmental employers participating in PERA with meeting the requirements of GASB Statement No. 68, Accounting and Financial Reporting for Pensions.

GASB-67/68 Supplemental Reports