GASB 68 Reports

 

Under the requirements of the Governmental Accounting Standards Board (GASB) Statement No. 68, Accounting and Financial Reporting for Pensions, the Commonwealth and any participating entities in the State Employees Retirement System (SERS) and the Massachusetts Teachers’ Retirement System (MTRS) must report their proportionate share of the net pension liability (NPL) in their financial statements. The reports below were prepared to allow each participating entity to record their proportionate share of the components of the NPL. 

 

The full GASB 68 Standard is available on gasb.org.

MTRS

SERS