Pension Journal Entry templates for the 2023 financial statements are now posted on our website for your use. You can find the entries that you need on our Financial Statement Resources webpage for your specific unit type.
Each tab is protected to protect the formulas within each tab. The password to unprotect each sheet is gasb34 (all lowercase)
These workbooks were compiled using the following sources:
Office of the State Auditor financial audit of the schedule of employer allocations and the schedule of pension amounts by employer for the year ended June 30, 2022
Office of the State Auditor financial audits of the schedule of OPEB allocations and the schedule of pension amounts by employer for the year ended June 30, 2022:
Results of Actuarial Valuation December 31, 2021:
North Carolina State Health Plan Actuarial Valuation June 30, 2020
If you have any questions or issues with the templates, please contact Eric Faust at eric.faust@nctreasurer.com