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:

2024 (For Employers with FYE July 1, 2023 – June 30, 2024)

2023 (For Employers with FYE July 1, 2022 – June 30, 2023)

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

Ernest Poindexter, CPA, LASERS Accountant Manager

Phone: 225.922.0600

Email: [email protected]

You can also visit the GASB website here.


For Employers with FYE July 1, 2016 – June 30, 2017

LASERS GASB 68 Employer Training Materials:

For Employers with FYE July 1, 2013 – June 30, 2014