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Iowa State Auditor

GASB 68 Pensions

Financial Accounting and Reporting for Pensions

New reporting requirements for government pension plans will have significant impact on local governments' financial statements. The new standard changes how governments must report pension-related costs and obligations. This section of the Auditor of State's website will be devoted to providing resources to local governments and independent auditors providing audit services to local governments.

GASB 68 Resources

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Iowa Public Employees Retirement System (IPERS) GASB 68 Reports audited by Auditor of State

2017 IPERS GASB 68 Proportionate Share Spreadsheets by Covered Group (Excel format)

2016 IPERS GASB 68 Proportionate Share Spreadsheets by Covered Group (Excel format)

2015 IPERS GASB 68 Proportionate Share Spreadsheets by Covered Group (Excel format)

2014 IPERS GASB 68 Proportionate Share Spreadsheets by Covered Group (Excel format)

2013 IPERS GASB 68 Proportionate Share Spreadsheets by Covered Group (Excel format)

Sample 2018 GASB 68 Calculator spreadsheet (dated June 11, 2018)

Sample 2018 GASB 68 Calculator spreadsheet (dated February 22, 2018)

Sample 2017 GASB 68 Calculator spreadsheet (dated September, 25, 2017)

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