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
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)
- 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:
Additional Related Resources: Transitional Liability
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)
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:
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