OPERS GASB 68 Disclosure Information

Useful Resources for All Years

• PERS GASB 68 Information Page 
• PERS GASB Resource Page
• PERS Actuarial/Financial Information
• Sample Oregon PERS Audit Program GASB 68 & 71

Eighth Year Resources (2022)

Eighth Year (2022) City of Cascade Locks documents used to create adjustments, RSI and notes:

• 8th Year (2022) Cascade Locks GASB 68 Example Note Disclosure with Source Documents
• 8th Year (2022) Cascade Locks GASB 68 Example Note Disclosure
• 8th Year (2022) GASB 68 PERS Journal Entries & Schedule Template

Seventh Year Resources (2021)

Seventh Year (2021) City of Cascade Locks documents used to create adjustments, RSI and notes:

• 7th Year (2021) GASB 68 PERS Journal Entries & Schedule Template
• 7th Year (2021) Cascade Locks GASB 68 Example Note Disclosure with Source Documents
• 7th Year (2021) Cascade Locks GASB 68 Example Note Disclosure

Sixth Year Resources (2020)

Sixth Year (2020) City of Cascade Locks documents used to create adjustments, RSI and notes:

• 6th Year (2020) GASB 68 PERS Journal Entries & Schedule Template
• 6th Year (2020) Cascade Locks GASB 68 Example Note Disclosure with Source Documents
• 6th Year (2020) Cascade Locks GASB 68 Example Note Disclosure

Fifth Year Resources (2019)

Fifth Year (2019) City of Cascade Locks documents used to create adjustments, RSI and notes:

• 5th Year (2019) GASB 68 PERS Journal Entries & Schedule Template
• 5th Year (2019) Cascade Locks GASB 68 Example Note Disclosure with Source Documents
• 5th Year (2019 Cascade Locks GASB 68 Example Note Disclosure

Fourth Year Resources (2018)

Fourth Year (2018) City of Cascade Locks documents used to create adjustments, RSI and notes:

• 4th Year (2018) GASB 68 PERS Journal Entries & Schedule Template

• 4th Year (2018) Cascade Locks GASB 68 Example Note Disclosure with Source Documents

• 4th Year (2018) Cascade Locks GASB 68 Example Note Disclosure

Third Year Resources (2017)

Third Year (2017) City of Cascade Locks documents used to create adjustments, RSI and notes:

• 3rd Year (2017) GASB 68 PERS Journal Entries & Schedule Template

• 3rd Year (2017) Cascade Locks GASB 68 Example Note Disclosure with Source Documents

• 3rd Year (2017) Cascade Locks GASB 68 Example Note Disclosure

Second Year Resources (2016)

Second Year (2016) City of Hermiston documents used to create adjustments, RSI and notes:

• 2nd Year (2016) GASB 68 Instructions for City of Hermiston example

• 2nd Year (2016) GASB 68 PERS Journal Entries & Schedule Template

• Link to 2nd Year (2016) Hermiston GASB 68 Employer Schedule

• 2nd Year (2016) Hermiston GASB 68 Example Note Disclosure with Source Documents

• 2nd Year (2016) Hermiston GASB 68 Example Note Disclosure

First Year Implementation Resources (2015)

• TriMet Report of Independent Auditors and Financial Statements with Supplementary Information June 30, 2015 and 2014

First Year (2015) City of Hermiston documents used to create adjustments, RSI and notes:

• GASB 68 Instructions for City of Hermiston example

• GASB 68 PERS Journal Entries & Schedules

• Hermiston GASB 68 Employer Schedule

• Hermiston GASB 68 Example Note Disclosure with Source Documents

• Hermiston GASB 68 Example Note Disclosure

• Sample OREGON PERS Audit Program GASB 68 71

Additional Related Resources: Transitional Liability

Fifth Year (2019)

• Oregon PERS Provided Transitional Liability Amortization (7/1/18 – 6/30/19)

Fourth Year (2018)

• Oregon PERS Provided Transitional Liability Amortization (7/1/17 – 6/30/18) (Note: was not posted as of 9/14/18, but will be on this website when it becomes available.)

Third Year (2017)

• Oregon PERS Provided Transitional Liability Amortization (7/1/16 – 6/30/17)

Second Year (2016):

• Oregon PERS Provided Transitional Liability Amortization (7/1/15-6/30/16) (Note: Update in process. Link needs to be updated on Oregon PERS website as of 10/24/18.)

First Year (2015) City of Cascade Locks example:

• Transitional Liability Template 

• Cascade Locks Milliman Report Pages

These examples are for informational purposes only and is not legal or accounting advice.  Although these materials may have been prepared by professionals, they should not be used a substitute for professional services. If legal, accounting, or other professional advice is required, the services of a professional should be sought. 

While all attempts are made to keep the information up to date and correct, the OSCPA Governmental Accounting & Auditing Strategic Committee makes no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability or availability with respect to the information. Any reliance you place on such information is therefore strictly at the reader's own risk. 

If you have questions or find errors, please contact us at profdev@orcpa.org or 503-641-7200 / 800-255-1470, ext. 3.