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GASB Rules for Pension Reporting in North Carolina
Unit Specific Tools for Pension Reporting

 
Financial data for the State's four cost-sharing pension plans can be found below.  The two most current years' information will be presented on this page.  Other years will be archived.
June 30, 2016 Measurement Date
Information in this section should be used by units with fiscal year ends between July 1, 2016 and June 30, 2017.
 

Measurement Date June 30, 2016
Office of State Auditor Financial Audit Reports
TSERS ​ROD
Data Tables LGERS TSERS ROD​
Journal Entry Templates ​  LGERS TSERS​​ ROD​
Valuation Reports
(prepared as of December 31, 2015)
TSERS ROD FRSWP
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June 30, 2015 Measurement Date
Information in this section should be used by units with fiscal year ends between July 1, 2015 and June 30, 2016.

 
Measurement Date June 30, 2015
Office of State Auditor Financial Audit Reports
TSERS ROD
Data Tables TSERS ROD
Journal Entry Templates ​TSERS ROD
Valuation Reports
(prepared as of December 31, 2014)
TSERS ROD FRSWP
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June 30, 2014 Measurement Date
Information in this section should be used by units with fiscal year ends between July 1, 2014 and June 30, 2015.

 
Measurement Date June 30, 2014
Office of State Auditor Financial Audit Reports
TSERS ROD
Journal Entry Templates TSERS ROD
Valuation Reports
(prepared as of December 31, 2013)
TSERS ROD ​FRSWP
​​
​​​​​

Implementation Year Illustrative Journal Entries
Dogwood JEs with Explanations:  Descriptions of journal entries for the City of Dogwood that provide clarification on the purpose of each journal entry needed to implement GASB Statement 68. 
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Audit Manual
Single Audit
Audit Fees
Firms Providing Accounting Services
Audit Opinions and Reports
Pension Standards - GASB 67 and GASB 68
Pension Standard - GASB 73