GASB 68 EMPLOYER RESOURCES
In accordance with the requirements of GASB 68, LASERS employers must report their proportionate share of the collective Net Pension Liability (NPL), pension-related deferred outflows/inflows of resources, and total pension expense in their audited financial statements.
Employers may use the following resources to assist them with their GASB 68 disclosures:
- GASB Employer Notes Template
- GASB 68 Employer Required Supplementary Information Template (Provides the calculations and journal entries for employer changes in proportionate share and related amortization and pension expense with references to GASB 68 Schedules by Employer.)
- GASB 68 Employer Calculation & Journal Entries Worksheet
2026
(For Employers with FYE July 1, 2025 – June 30, 2026)
- 2026 GASB 68 Schedules by Employer (PDF)
- 2026 GASB 68 Schedules by Employer (Excel)
- 2026 Employer Pension Audit Report
- 26-01: Updated GASB 68 Resources for Employers with Fiscal Years Ending July 1, 2025 through June 30, 2026
2025
(For Employers with FYE July 1, 2024 – June 30, 2025)
How to Contact LASERS about GASB 68:
For additional information or questions about GASB 68, please contact:
Arthur P. Fillastre, IV, CPA, LASERS Chief Financial Officer
Amanda Kimble, LASERS Accountant Manager
Phone: 225.922.0600
Email: [email protected]
You can also visit the GASB website here.
Archives
2024
2024 (For Employers with FYE July 1, 2023 – June 30, 2024)
2023
For Employers with FYE July 1, 2022- June 30, 2023
2022
2022 (For Employers with FYE July 1, 2021 – June 30, 2022)
2021
2021 (For Employers with FYE July 1, 2020 – June 30, 2021)
2020
2020 (For Employers with FYE July 1, 2019 – June 30, 2020)
2019
2019 (For Employers with FYE July 1, 2018 – June 30, 2019)
2018
2018 (For Employers with FYE July 1, 2017 – June 30, 2018)
2017
For Employers with FYE July 1, 2016 – June 30, 2017
- 2017 GASB 68 Schedules by Employer (PDF)
- 2017 GASB 68 Schedules by Employer (EXCEL)
- 2017 Employer Pension Audit Report
- 17-01: Updated GASB 68 Resources for Employers with Fiscal Years Ending July 1, 2016 through June 30, 2017
LASERS GASB 68 Employer Training Materials:
- 2017 GASB 68 Employer Notes Template
- 2017 GASB 68 Employer Required Supplementary Information Template
- 2017 GASB 68 Employer Calculation Worksheets (Provides the calculations for employer changes in proportionate share and related amortization and pension expense with references to GASB 68 Schedules by Employer.)
- 2017 GASB 68 Employer Journal Entries
- 2017 Example – GASB 68 Employer Template (Provides an example of a populated GASB 68 Template with supporting documents.)
2016
For Employers with FYE July 1, 2015 – June 30, 2016
- 2016 GASB 68 Schedules by Employer (PDF)
- 2016 GASB 68 Schedules by Employer (Excel)
- 2016 Employer Pension Audit Report
- 16-02: GASB Resources for Employers with Fiscal Years Ending July 1, 2015 through June 30, 2016
- 16-01: GASB 68 Resources for Employers with Fiscal Years Ending July 1, 2015 through June 30, 2016
LASERS GASB 68 Employer Training Materials:
- 2016 GASB 68 Employer Notes Template
- 2016 GASB 68 Employer Required Supplementary Information Template
- 2016 GASB 68 Employer Calculation Worksheets (Revised) (provides the calculations for employer changes in proportionate share and related amortization and pension expense with references to GASB 68 Schedules by Employer)
- 2016 GASB 68 Employer Journal Entries (Revised)
- 2016 Example – GASB 68 Employer Template (Revised) (provides an example of a populated GASB 68 Template with supporting documents.
2015
For Employers with FYE July 1, 2014 – June 30, 2015
- 2015 GASB 68 Schedules by Employer
- 2015 Employer Pension Audit Report
- 15-04: GASB 68 Resources for Employers with Fiscal Years Ending July 1, 2015 through June 30, 2016
- 15-03: GASB 68 Resources Website Update
- 15-02: GASB 68 Employer Training Documents and Registration for Employer Training
- 15-01: GASB 67 and 68 Implementation Update
LASERS GASB 68 Employer Training Materials:
- 2015 GASB 68 Employer Notes Template
- 2015 GASB 68 Employer Required Supplementary Information Template
- 2015 GASB 68 Employer Calculation Worksheets (provides the calculations for employer changes in proportionate share and related amortization and pension expense with references to GASB 68 Schedules by Employer)
- 2015 GASB 68 Employer Journal Entries
- 2015 Example – GASB 68 Employer Template (provides an example of a populated GASB 68 Template with supporting documents.)
2014
For Employers with FYE July 1, 2013 – June 30, 2014