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The Governmental Accounting Standards Board (GASB) reporting standards related to pension plans separate financial reporting from plan funding. Now there are two completely different sets of numbers. One set is calculated for the purposes of financial reporting and one for determining how much you need to pay to fund benefits.
It is important to remember that although GASB 68 impacts your financial reporting, it has no impact on your plan funding.
We are here to help every step of the way. View the GASB 68 Playbook to help you take your GASB 68 Report and apply it to your financials. If you have any questions, please contact your Employer Services Representative at 800-651-3848.
You will use the GASB 68 Report to complete your audited financial statement. We’ll provide you with the necessary information.
Your auditors will need assurance that the retirement plan data on your financial statement is accurate. We provide you with a SOC 1 Report to help you complete your audit processes.
While you decide every year whether to adopt a cost-of-living adjustment (COLA) for your TCDRS retirees, under the GASB 68 requirements, adoption of frequent COLAs can have an impact on your balance sheet.
TCDRS’ estimated investment return for 2019 is 15.6% net of all fees. The estimated returns for individual asset classes (also net of all fees) are:
The Board of Trustees of the Texas County & District Retirement System (TCDRS) elected Tarrant County Clerk Mary Louise Nicholson as its new vice chair and re-elected former Harris County Judge Robert Eckels as chair at its Decem...