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GASB Resources

Workbook for Calculating Reportable NPL and Proportion

The following workbook details how to calculate your entity's proportion and net pension liability/(asset) to comply with GASB 68. The worksheets may also be used as a template for calculations of these amounts.

IMPORTANT: The numbers you derive from this workbook are the NPL and proportions you should report in your financial reports, per GASB.

Employer Calculation of Total Net Pension Liability(Asset) and Proportion — posted 4/26/16

Schedules of Pension Amounts by Employer

The following schedules provide the data needed for the workbook calculations. The schedules, which have been audited by the Auditor of State, are sorted by 5-digit IPERS employer ID number and provided in Microsoft Excel. The Sample GASB 68 Calculators provided by the Auditor of State's Office may be used to complete your calculations and journal entries. We've provided a link below. 

IMPORTANT: The proportions in these six spreadsheets are not  the proportions to report in your financial reports. Use the workbook above to calculate the proportion to report.

 Measurement Date: 6/30/19

 Measurement Date: 6/30/20

GASB 68 Audit Report

GASB 68 Audit Report from the State Auditor for 2020 dated March 16, 2021

GASB 67 Report

IPERS' GASB 67 Report as of 6/30/20 — posted November 2020 (prepared by Cavanaugh Macdonald Consulting)

GASB 68 Report

IPERS' GASB 68 Report as of 6/30/20 — posted December 2020 (prepared by Cavanaugh Macdonald Consulting)

Contributions by Employer and Group (Unaudited)

The FY2020 Contributions by Employer and Group (Unaudited) will help you with calculating deferred outflows. These contribution amounts are not audited and are only to be used as a reasonability check. You will need to reconcile them to your own records.

Additional Tools

Templates for Notes to Financial Statements, provided on the Auditor's website

Sample GASB 68 Calculator and Journal Entries, provided on the Auditor’s website

Related Information

GASB Statement 68 Q&A — updated April 28, 2016

Glossary of Related Terms

Resources From the GASB

Governmental Accounting Standards Board

Implementation Toolkit for Governments

Video: GASB Chair David Vaudt Shares Five Areas to Focus On for Successful Implementation of the New Standards

GASB Statement No. 67 Implementation Guide

GASB Statement No. 68 Implementation Guide

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