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:
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
Fifth Year (2019)
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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