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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.

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.

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.

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.

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.