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.

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MTRS

• GASP 68 as of June 30, 2020 (April 9, 2021) 

• GASB 68 as of June 30, 2019 (April 17, 2020)

• GASB 68 as of June 30, 2018 (March 7, 2019)

• GASB 68 as of June 30, 2017 (March 16, 2018)

• GASB 68 as of June 30, 2016 (May 2, 2017)

• GASB 68 as of June 30, 2015 (September 12, 2016)

• GASB 68 as of June 30, 2014 (September 25, 2015)

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SERS

• GASB 68 as of June 30, 2020 (April 9, 2021)

  • ​Internal Allocation Schedules as of June 30, 2020 (April 9, 2021)

• GASB 68 as of June 30, 2019 (May 15, 2020)

  • ​Internal Allocation Schedules as of June 30, 2019  (May 15, 2020)

• GASB 68 as of June 30, 2018 (April 19, 2019)​​

  •  Internal Allocation Schedules as of June 30, 2018  (April 19, 2019)​​

• GASB 68 as of June 30, 2017​ (March 16, 2018)​​

  • ​Internal Allocation Schedules as of June 30, 2017 (March 16, 2018)​​

• GASB 68 as of June 30, 2016 (May 4, 2017)​​

  • ​​Internal Allocation Schedules as of June 30, 2016 (May 4, 2017)​​

• GASB 68 as of June 30, 2015 (October 10, 2016)​​

  • ​​​Internal Allocation Schedules as of June 30, 2015 (October 10, 2016)​​

• GASB 68 as of June 30, 2014 (September 28, 2015)​​

  • ​​​​Internal Allocation Schedules as of June 30, 2014 (September 28, 2015)​​

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