OPERS GASB 68 Disclosure Information

Useful Resources for All Years


Fourth Year Resources (2018)

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

 

Third Year Resources (2017)

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

 

Second Year Resources (2016)

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

 

First Year Implementation Resources (2015)

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

 

Additional Related Resources: Transitional Liability

Fourth Year (2018)

Third Year (2017)

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:

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.