January 29, 2024
Circular Letter: 200-005-24
Topic: Financial

To: Public Agency Employers

Purpose

The purpose of this Circular Letter is to inform you that you may now access 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 (PDF), and Independent Accountant’s Report (PDF) for the 2023 measurement date.

Access Your Report

For public agency employers who have paid for their GASB 68 Agent (non-pooled rate plan) Accounting Valuation Reports for measurement date of June 30, 2023, 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 access your GASB Report.
• In the Census Data section, select the Download Report link to access 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, 2023 (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 for and access the reports in Forms & Publications.

Questions

If you have questions, email CalPERS_GASB_68@calpers.ca.gov, or call our CalPERS Customer Contact Center at 888 CalPERS (or  888-225-7377888-225-7377).

 

Michele L. Nix, Interim Chief Financial Officer
Financial Office