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VRS monitors Governmental Accounting Standards Board (GASB) statements and regularly provides guidelines and resources to assist employers in their compliance efforts as well as with other financial reporting requirements. Bookmark this page in your web browser and check it regularly for the latest updates.
NoteReports, sample journal entries, note disclosures and other GASB documents are for the measurement period ended June 30th of the previous year.
2024 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.
GASB 68 Reports With Audit Opinions
Sample Journal Entries
Sample Note Disclosures
Analysis of 2024 Net Pension Liability
Covered Payroll & Contributions
2023 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.
GASB 68 Reports With Audit Opinions
Sample Journal Entries
Sample Note Disclosures
Analysis of 2023 Net Pension Liability
Covered Payroll & Contributions
2022 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.
GASB 68 Reports With Audit Opinions
Sample Journal Entries
Sample Note Disclosures
Analysis of 2022 Net Pension Liability
Covered Payroll & Contributions
Allocated
2021 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.
GASB 68 Reports With Audit Opinions
Sample Journal Entries
Sample Note Disclosures
Analysis of 2021 Net Pension Liability
Covered Payroll & Contributions
Allocated
2020 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.