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GASB Guides

Implementation Guides, Journal Entry Templates, How Tos

Implementation Guide

PDF guide to assist employers with the GASB 68 Implementation.

Journal Entry Excel Spreadsheet Templates

Excell templates to assist employers in recording the NPL/(NPA), Pension Expense and related Deferred Inflows & Outflows of Resources using reports provided by FPPA. These templates are a tool and should be reviewed by each user carefully for reasonableness and accuracy throughout.

Journal Entry Template - Implementation Year (Excel Spreadsheet)Journal Entry Template - Year 2 and Beyond (Excel Spreadsheet)

Video & PDF Guides: how to read the GASB 68 Report

Ahni Smith, FPPA Chief Operations Officer

Statewide Retirement Plan (Formerly the Statewide Defined Benefit & Statewide Hybrid Plans), for Employer Reporting Period Ending December 31, 2020 (Audio begins on Slide 2)

How to Read the Governmental Accounting Standards Board (GASB) 68 Report

Dana Woolfrey, FSA, MAAA - GRS | Gabriel Roeder Smith & Co.
Volunteer Plans - for Employer Reporting Period Ending December 31, 2022

Sample Volunteer Fire Department Reporting & Accounting Schedules

Old Hire Plans - for Employer Reporting Period Ending December 31, 2022

Sample Old Hire Pension Fund Reporting & Accounting Schedules

Volunteer Fire Pension Plans Determination Letter

Letter from the Colorado Office of the State Controller

RE: To what extent the impact of GASB Statement No. 68 may have on the Volunteer Fire Pension Plans funded by State contributions to FPPA through the Department of Local Affairs.

V.12.19