What You Need for GASB 68 Compliance
E-mail for GASB questions: Pension Accounting at TMRS
TMRS' actuary, Gabriel, Roeder, Smith & Company (GRS) completes an annual actuarial reporting valuation for each participating city. GRS provides a GASB 68 Employer Reporting Package for each city with a certification letter and data for reporting and disclosure requirements.
GASB 68 Employer Reporting Package
for Fiscal Year End 2018
Additional GASB 68 Resources
For Your Financial Statement Audit
Items that your city may need to share with your auditor:
- Census Data and SOC Audit Report – can be found on the TMRS City Portal
- TMRS’ Annual Comprehensive Financial Reports
- Schedule of Changes in Fiduciary Net Position (by participating city)
- Qualifications of Actuary
If you are not registered to access the City Portal, see the City Portal Information page.