Edit by JS 1/21/26

Financial Reports

Find this year's Annual Comprehensive Financial Report and other financial statements.

PERS Annual Comprehensive Financial Reports

FY 2025, June 30

FY 2024, June 30

FY 2023, June 30

FY 2022, June 30

FY 2021, June 30

FY 2020, June 30

FY 2019, June 30

FY 2018, June 30

FY 2017, June 30

FY 2016, June 30

FY 2015, June 30

FY 2014, June 30

FY 2013, June 30

FY 2012, June 30

FY 2011, June 30

FY 2000 - FY 2010

TRS Annual Comprehensive Financial Reports

FY 2025, June 30

FY 2024, June 30

FY 2023, June 30

FY 2022, June 30

FY 2021, June 30

FY 2020, June 30

FY 2019, June 30

FY 2018, June 30

FY 2017, June 30

FY 2016, June 30

FY 2015, June 30

FY 2014, June 30

FY 2013, June 30

FY 2012, June 30

FY 2011, June 30

FY 2000 - FY 2010

Financial Statements

Public Employees' Retirement System (PERS)

Teachers' Retirement System (TRS)

Judicial Retirement System (JRS)

National Guard Naval Militia Retirement System (NGNMRS)

Deferred Compensation Plan (DCP)

Supplemental Annuity Plan (SBS-AP)

Retiree Health Fund

Group Health and Life Fund

Governmental Accounting Standards Board

FY 2025 Materials

GASB 68 - Pension:

GASB 75 - Other Postemployment Benefits (OPEB):

PERS Schedule of Employer and Nonemployer Allocations and Schedule of OPEB Amounts by Employer and Nonemployer, June 30, 2024
TRS Schedule of Employer and Nonemployer Allocations and Schedule of OPEB Amounts by Employer and Nonemployer, June 30, 2024
PERS GASB 75 Information Report—Prepared by Gallagher
TRS GASB 75 Information Report—Prepared by Gallagher

FY 2024 Materials

GASB 68 - Pension:

GASB 75 - Other Postemployment Benefits (OPEB):

PERS Schedule of Employer and Nonemployer Allocations and Schedule of OPEB Amounts by Employer and Nonemployer, June 30, 2023
TRS Schedule of Employer and Nonemployer Allocations and Schedule of OPEB Amounts by Employer and Nonemployer, June 30, 2023
PERS GASB 75 Information Report—Prepared by Buck
TRS GASB 75 Information Report—Prepared by Buck

FY 2023 Materials

GASB 68 - Pension:

GASB 75 - Other Postemployment Benefits (OPEB):

PERS Schedule of Employer and Nonemployer Allocations and Schedule of OPEB Amounts by Employer and Nonemployer, June 30, 2022
TRS Schedule of Employer and Nonemployer Allocations and Schedule of OPEB Amounts by Employer and Nonemployer, June 30, 2022
PERS GASB 75 Information Report—Prepared by Buck
TRS GASB 75 Information Report—Prepared by Buck

FY 2022 Materials

GASB 68 - Pension:

GASB 75 - Other Postemployment Benefits (OPEB):

PERS Schedule of Employer and Nonemployer Allocations and Schedule of OPEB Amounts by Employer and Nonemployer, June 30, 2021
TRS Schedule of Employer and Nonemployer Allocations and Schedule of OPEB Amounts by Employer and Nonemployer, June 30, 2021

PERS GASB 75 Information Report—Prepared by Buck

TRS GASB 75 Information Report—Prepared by Buck

FY 2021 Materials

GASB 68 - Pension:

GASB 75 - Other Postemployment Benefits (OPEB):

PERS Schedule of Employer and Nonemployer Allocations and Schedule of OPEB Amounts by Employer and Nonemployer, June 30, 2020
TRS Schedule of Employer and Nonemployer Allocations and Schedule of OPEB Amounts by Employer and Nonemployer, June 30, 2020

PERS GASB 75 Information Report—Prepared by Buck

TRS GASB 75 Information Report—Prepared by Buck

FY 2020 Materials

GASB 68 - Pension:

PERS Schedule of Employer and Nonemployer Allocations and Schedule of Pension Amounts by Employer and Nonemployer - June 30, 2019
TRS Schedule of Employer and Nonemployer Allocations and Schedule of Pension Amounts by Employer and Nonemployer - June 30, 2019
PERS GASB 68 Information Report - Prepared by Buck Consultants
TRS GASB 68 Information Report - Prepared by Buck Consultants

GASB 75 - Other Postemployment Benefits (OPEB):

PERS Schedule of Employer and Nonemployer Allocations and Schedule of OPEB Amounts by Employer and Nonemployer - June 30, 2019
TRS Schedule of Employer and Nonemployer Allocations and Schedule of OPEB Amounts by Employer and Nonemployer - June 30, 2019
PERS GASB 75 Information Report — Prepared by Buck Consultants
TRS GASB 75 Information Report — Prepared by Buck Consultants

FY 2019 Materials

GASB 68 - Pension:

PERS Schedule of Employer and Nonemployer Allocations and Schedule of Pension Amounts by Employer and Nonemployer - June 30, 2018
TRS Schedule of Employer and Nonemployer Allocations and Schedule of Pension Amounts by Employer and Nonemployer - June 30, 2018
PERS GASB 68 Information Report - Prepared by Buck Consultants
TRS GASB 68 Information Report - Prepared by Buck Consultants

GASB 75 - Other Postemployment Benefits (OPEB):

PERS Schedule of Employer and Nonemployer Allocations and Schedule of OPEB Amounts by Employer and Nonemployer - June 30, 2018
TRS Schedule of Employer and Nonemployer Allocations and Schedule of OPEB Amounts by Employer and Nonemployer - June 30, 2018
PERS GASB 75 Information Report — Prepared by Buck Consultants
TRS GASB 75 Information Report — Prepared by Buck Consultants

FY 2018 Materials

GASB 68 - Pension:

PERS Schedule of Employer and Nonemployer Allocations and Schedule of Pension Amounts by Employer and Nonemployer - June 30, 2017
TRS Schedule of Employer and Nonemployer Allocations and Schedule of Pension Amounts by Employer and Nonemployer - June 30, 2017
PERS GASB 68 Information Report - Prepared by Conduet HR Services
TRS GASB 68 Information Report - Prepared by Conduet HR Services

GASB 75 - Other Postemployment Benefits (OPEB):

PERS Schedule of Employer and Nonemployer Allocations and Schedule of OPEB Amounts by Employer and Nonemployer - June 30, 2017
TRS Schedule of Employer and Nonemployer Allocations and Schedule of OPEB Amounts by Employer and Nonemployer - June 30, 2017
PERS GASB 75 Information Report — Prepared by Conduet HR Services
TRS GASB 75 Information Report — Prepared by Conduet HR Services

FY 2017 Materials

PERS Schedule of Employer and Nonemployer Allocations and Schedule of Pension Amounts by Employer and Nonemployer - June 30, 2016
TRS Schedule of Employer and Nonemployer Allocations and Schedule of Pension Amounts by Employer and Nonemployer - June 30, 2016
PERS GASB 68 Information Report - Prepared by Conduet HR Services
TRS GASB 68 Information Report - Prepared by Conduet HR Services

FY 2016 Materials

GASB 68 Allocation of Net Pension Liability and Change in Methodology
PERS Schedule of Employer and Nonemployer Allocations and Schedule of Pension Amounts by Employer and Nonemployer - June 30, 2015
TRS Schedule of Employer and Nonemployer Allocations and Schedule of Pension Amounts by Employer and Nonemployer - June 30, 2015
PERS GASB 68 Information Report - Prepared by Buck Consultants (Final)
TRS GASB 68 Information Report - Prepared by Buck Consultants (Final)

FY 2015 Materials

PERS Schedule of Employer and Nonemployer Allocations and Schedule of Pension Amounts by Employer and Nonemployer - June 30, 2014 and 2013
TRS Schedule of Employer and Nonemployer Allocations and Schedule of Pension Amounts by Employer and Nonemployer - June 30, 2014 and 2013
PERS GASB 68 Information Report - Prepared by Buck Consultants (Final)
TRS GASB 68 Information Report - Prepared by Buck Consultants (Final)
GASB 68 Background
PERS GASB 68 for Employers (DRAFT)
TRS GASB 68 for Employers (DRAFT)
Dept of Law Legal Opinion on GASB Reporting related to payments by the State over the statutory caps on PERS and TRS

GASB Resources

Important Links:

GASB Standards:

AICPA: Single-Employer and Cost-Sharing Multiple-Employer Plans: Issues Associated with Testing Census Data in an Audit of Financial Statements

Page Last Modified: 01/21/26 10:56:36

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Financial Reports

PERS Annual Comprehensive Financial Reports

TRS Annual Comprehensive Financial Reports

Financial Statements

Governmental Accounting Standards Board

GASB 68 - Pension:

GASB 75 - Other Postemployment Benefits (OPEB):

GASB 68 - Pension:

GASB 75 - Other Postemployment Benefits (OPEB):

GASB 68 - Pension:

GASB 75 - Other Postemployment Benefits (OPEB):

GASB 68 - Pension:

GASB 75 - Other Postemployment Benefits (OPEB):

GASB 68 - Pension:

GASB 75 - Other Postemployment Benefits (OPEB):

GASB 68 - Pension:

GASB 75 - Other Postemployment Benefits (OPEB):

GASB 68 - Pension:

GASB 75 - Other Postemployment Benefits (OPEB):

GASB 68 - Pension:

GASB 75 - Other Postemployment Benefits (OPEB):

GASB Resources

Important Links:

GASB Standards:

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Financial Reports

#PERS Annual Comprehensive Financial Reports

#TRS Annual Comprehensive Financial Reports

#Financial Statements

#Governmental Accounting Standards Board

GASB 68 - Pension:

GASB 75 - Other Postemployment Benefits (OPEB):

GASB 68 - Pension:

GASB 75 - Other Postemployment Benefits (OPEB):

GASB 68 - Pension:

GASB 75 - Other Postemployment Benefits (OPEB):

GASB 68 - Pension:

GASB 75 - Other Postemployment Benefits (OPEB):

GASB 68 - Pension:

GASB 75 - Other Postemployment Benefits (OPEB):

GASB 68 - Pension:

GASB 75 - Other Postemployment Benefits (OPEB):

GASB 68 - Pension:

GASB 75 - Other Postemployment Benefits (OPEB):

GASB 68 - Pension:

GASB 75 - Other Postemployment Benefits (OPEB):

GASB Resources

Important Links:

GASB Standards:

PERS Annual Comprehensive Financial Reports

TRS Annual Comprehensive Financial Reports

Financial Statements

Governmental Accounting Standards Board