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)
Our auditors have verified the information in the GASB 68 employer schedules and issued an unqualified opinion in their audit report, 2025 Employer Pension Audit Report. Employers should utilize these schedules for the completion of their notes to the financial statements and RSI. The schedules provided include:
- 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 (Exhibits 1, 1a, 2)
- 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
- 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
- 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
- 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
- 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)
- GASB 68 SCHEDULES BY EMPLOYER (Exhibits 1, 1a, 2, 3)
- 2015 Employer Pension Audit Report
- GASB 68 EMPLOYER NOTES TEMPLATE
- GASB 68 EMPLOYER Required Supplementary Information (RSI) TEMPLATE
- GASB 68 Employer Journal Entries
- GASB 68 EMPLOYER CALCULATION WORKSHEETS (Exhibits 4 & 4a)
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
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