Access the toolkit.
PERS has compiled resources on this page to assist accounting and financial administrators with the implementation of GASB 67, 68, 74, and 75.
GASB 67 changed the accounting and financial reporting of PERS and other public employee pension plans starting in fiscal years after June 15, 2013 (i.e., fiscal years ending June 30, 2014, and later).
GASB 68 changed financial reporting of participating state and local governments beginning in fiscal years after June 15, 2014 (i.e., fiscal years ending June 30, 2015, and later).
PERS administers two Postemployment Benefit Plans (OPEB) other than the pension:
- The Retirement Health Insurance Account (RHIA).
- The Retiree Health Insurance Premium Account (RHIPA).
GASB 74 changed the accounting and financial reporting for OPEB plans of PERS and other public employee pension plans starting in fiscal years commencing after June 15, 2016 (i.e., fiscal years ending June 30, 2017, and later).
GASB 75 changed financial reporting of state and local governments participating in PERS OPEB Plans beginning in fiscal years commencing after June 15, 2017 (i.e., fiscal years ending June 30, 2018, and later).