GASB 67 Supplemental Reports

The Governmental Accounting Standards Board issued Statement No. 67 (GASB 67), "Financial Reporting for Pension Plans", in June 2012. GASB 67's effective date is for plan years beginning after June 15, 2013. The reports below, prepared as of June 30, 2014 (the Measurement Date), presents information to assist PERA in meeting the requirements of GASB 67.

To review more information regarding GASB 67 and GASB 68 please click here.

GASB-67 Supplemental Reports