GASB Guides
Implementation Guides, Journal Entry Templates, How Tos
Implementation GuidePDF 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 ReportDana Woolfrey, FSA, MAAA - GRS | Gabriel Roeder Smith & Co.
Volunteer Plans - for Employer Reporting Period Ending December 31, 2022
Old Hire Plans - for Employer Reporting Period Ending December 31, 2022
Sample Old Hire Pension Fund Reporting & Accounting SchedulesVolunteer Fire Pension Plans Determination Letter
Letter from the Colorado Office of the State ControllerRE: 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