2025 GASB Documents

To assist employers with financial reporting, VRS is providing GASB schedules and corresponding opinions issued by the state auditor's office. In addition, VRS has developed sample journal entries and sample note disclosures for employers' reference.

Reports, sample journal entries, note disclosures and other GASB documents are for the measurement period ended June 30 of the previous year.

Sample Journal Entries

Sample Note Disclosures

Analysis of 2025 Net Pension Liability

Covered Payroll & Contributions

GASB 68 Reports With Audit Opinions

Archived GASB Documents