GASB 67 & 68 Resources


GASB 67 & 68-related documents are important in helping employers, members and other stakeholders understand accounting rules that impact the way employers and pension plans account for and report their defined benefit plans for employees.

2018 GASB 67 & 68 Resources

GASB 67 Valuation

GASB 68 Valuation

GASB 68 Audit Report

UAAL vs NPL Reconciliation

To view GASB 67 & 68 reports for previous years please visit our Archived Financial Reports page.