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GASB Public Pension Accounting Standards

In June 2012, the Governmental Accounting Standards Board (GASB) issued two new standards for pension accounting and financial reporting. GASB Statement 67, Financial Reporting for Pension Plans, and GASB Statement 68, Accounting and Financial Reporting for Pensions, require changes in the way pension plans and state and local governments at all levels calculate and report the costs and obligations associated with providing pension benefits.

SERS implemented GASB Statement 67 in the Comprehensive Annual Financial Report (CAFR) for the fiscal year ended June 30, 2014. To assist employers participating in our multiple-employer, cost sharing pension plan with preparing and presenting pension information in compliance with the requirements of GASB Statement 68, SERS has compiled the following information:

Special Notice

2014 2015
SERS' GASB 68 Allocation Report SERS' GASB 68 Allocation Report
SERS' GASB 68 Disclosure Information SERS' GASB 68 Disclosure Information
SERS' Comprehensive Annual Financial Report SERS' Comprehensive Annual Financial Report
SERS' GASB Statement No. 68 Report prepared by Cavanaugh Macdonald Consulting, LLC SERS' GASB Statement No. 68 Report prepared by Cavanaugh Macdonald Consulting, LLC
SERS' GASB Statement No. 67 Report prepared by Cavanaugh Macdonald Consulting, LLC SERS' GASB Statement No. 67 Report prepared by Cavanaugh Macdonald Consulting, LLC

Form Name

GASB Resources