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Governmental Accounting Standards Board (GASB) Statement 68 Agent Reports Availability Form

January 26, 2023
Circular Letter: 200-005-23
Topic: Financial

To: Public Agency Employers

Purpose

The purpose of this Circular Letter is to provide you information regarding the availability of the Governmental Accounting Standards Board (GASB) 68 Agent (non-pooled rate plan) Accounting Valuation Reports, Schedule of Changes in Fiduciary Net Position by Rate Plan Report, and Independent Accountant’s Report for the 2022 measurement date.

Access Your Report

For those public agency employers who have paid for their GASB 68 Agent (non-pooled rate plan) Accounting Valuation Reports for measurement date of June 30, 2022, you may now retrieve your reports from your myCalPERS account.

From myCalPERS:

  • Select the Profile global navigation tab.
  • Select the Retirement Contract local navigation tab.
  • Select GASB Information from the left-side navigation link.
  • In the GASB Report section, select the View Report link to view your GASB Report.
  • In the Census Data section, select the Download Report link to view your census data.

Access Aggregate Reports

The Schedule of Changes in Fiduciary Net Position by Rate Plan (PDF), Independent Accountant’s Report (PDF), and Notes to the GASB 68 Agent (non-pooled rate plan) Accounting Valuation Reports for Measurement Date June 30, 2022 (PDF) are now available. These can be found on the Governmental Accounting Standards Board (GASB) page of the California Public Employees’ Retirement System (CalPERS) website under GASB 68 report information. You may also search and view the reports in Forms & Publications.

Questions

If you have specific questions not addressed on the CalPERS website, email CalPERS_GASB_68@calpers.ca.gov, or call our CalPERS Customer Contact Center at 888 CalPERS (or 888-225-7377 888-225-7377).

Michele L. Nix, Acting Chief Financial Officer
Financial Office