GASB 68 Employer Reporting Package
for Fiscal Year End 2019
Select your city name from the dropdown menu and click on "Get 2019 GASB 68 Package" to download your city's reporting package. Letters are in pdf format.
2019 GASB 68 Resources
Items that your city may need to share with your auditor:
- Census Data – found on the TMRS City Portal
- SOC-1 Audit Report – found on the TMRS City Portal
- TMRS’ Comprehensive Annual Financial Report, for the year ended December 31, 2018
- Qualifications of Actuary
If you are not registered to access the City Portal, see the City Portal Information page.
If you have questions about the SOC-1 Audit, please send an email to TMRS’ Accounting Division. If you have questions about your city’s census data for GASB reporting, please send an email to TMRS’ Actuarial Division to the attention of Kenneth Oliver.
- About the GASB 68 Employer Reporting Package
(See box at left to download your city's 2019 GASB 68 reporting package) - GASB 68 Employer Reporting Guide (2019)
- General information about the TMRS Plan
- Investment allocation and rates of return (2019)
- Sample – Amortization of Deferrals (xlsx)
- GRS Board Presentation on GASB Changes - September 2014
- www.gasb.org
- Summary of Statement No. 82, Pension Issues — an amendment of GASB Statements No. 67, No. 68, and No. 73 (Issued 03/16)
- Summary of Statement No. 68, Accounting and Financial Reporting for Pensions — an amendment of GASB Statement No. 27 (Issued 06/12)
- Summary of Statement No. 67, Financial Reporting for Pension Plans — an amendment of GASB Statement No. 25 (Issued 06/12)