Financial Accounting and Reporting for Pensions
New reporting requirements for government pension plans will have significant impact on local governments' financial statements. The new standard changes how governments must report pension-related costs and obligations. This section of the Auditor of State's website will be devoted to providing resources to local governments and independent auditors providing audit services to local governments.
GASB 68 Resources
Iowa Public Employees Retirement System (IPERS) GASB 68 Reports audited by Auditor of State
2023 IPERS GASB 68 Proportionate Share Spreadsheets by Covered Group (Excel Format)
2022 IPERS GASB 68 Proportionate Share Spreadsheets by Covered Group (Excel Format)
2021 IPERS GASB 68 Proportionate Share Spreadsheets by Covered Group (Excel format)
2020 IPERS GASB 68 Proportionate Share Spreadsheets by Covered Group (Excel format)
2019 IPERS GASB 68 Proportionate Share Spreadsheets by Covered Group (Excel format)
2018 IPERS GASB 68 Proportionate Share Spreadsheets by Covered Group (Excel format)
2017 IPERS GASB 68 Proportionate Share Spreadsheets by Covered Group (Excel format)
2016 IPERS GASB 68 Proportionate Share Spreadsheets by Covered Group (Excel format)
2015 IPERS GASB 68 Proportionate Share Spreadsheets by Covered Group (Excel format)
2014 IPERS GASB 68 Proportionate Share Spreadsheets by Covered Group (Excel format)
2013 IPERS GASB 68 Proportionate Share Spreadsheets by Covered Group (Excel format)
Sample 2024 GASB 68 Calculator spreadsheet (dated 4, April 2024)
Sample 2023 GASB 68 Calculator spreadsheet (dated 2, May 2023)
Sample 2022 GASB 68 Calculator spreadsheet (dated 13, April 2022)
Sample 2021 GASB 68 Calculator spreadsheet (dated 21, July 2021)
Sample 2020 GASB 68 Calculator spreadsheet (dated 05 OCT, 2020)
Sample 2019 GASB 68 Calculator spreadsheet (dated March 15, 2019)
Sample 2018 GASB 68 Calculator spreadsheet (dated June 11, 2018)
Sample 2017 GASB 68 Calculator spreadsheet (dated September, 25, 2017)
Iowa Public Employees Retirement System (IPERS)
Municipal Fire and Police Retirement System of Iowa (MFPRSI)
Implementing GASB 68 Materials
