The FY25 Governmental Accounting Standards Board (GASB) documents have been posted. 

• Note Disclosures can be accessed here: GASB 68 Note Disclosures and GASB 75 Note Disclosures 

• Employer specific packets for GASB 68 and GASB 75 will be available by May 29, 2026. Available packets can be downloaded by logging in and accessing Web Correspondence in the Employer Portal.

Note: GASB reporting requirements may also result in certain employers being selected for additional attestation procedures as part of the retirement system’s annual audit process. These procedures are performed in connection with external auditor requirements related to the completeness and accuracy of employer census and payroll data reported to the retirement system. 

Employers selected are required to work with their auditors to provide: 

• A management assertion, and/or
• An independent auditor attestation report related to reported payroll and census data.

Thank you for your partnership!