GRS Insight Newsletter
Good summary of the changes published by Gabriel Roeder Smith and Co.
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.
Implementation Guide - A guide to assist employers with the GASB 68 Implementation.
Journal Entry Templates - Tools provided 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
Journal Entry Template - Year 2 and Beyond
Video Guides - about how to read the GASB 68 Report.
Dana Woolfrey, FSA, MAAA - GRS | Gabriel Roeder Smith & Co.
Volunteer Plans - for Employer Reporting Period Ending December 31, 2017
PDF of the Volunteer Plans video material
Old Hire Plans - for Employer Reporting Period Ending December 31, 2017
PDF of the Old Hire Plans video material
Volunteer Plans - for Employer Reporting Period Ending December 31, 2016
Old Hire Plans - for Employer Reporting Period Ending December 31, 2016
Volunteer Plans - for Employer Reporting Period Ending December 31, 2015
Old Hire Plans - for Employer Reporting Period Ending December 31, 2015
2017 Employer Summit Presentation
A presentation by Ahni Smith, Accounting Director FPPA during the Employer Summit on September 7, 2017. This includes information on the Other Post employment Benefit plans for GASB 74 & 75 implementation.
2015 Employer Summit GASB Presentation
A presentation by Kim Collins, COO FPPA, Ahni Smith, Accounting Director FPPA during the Employer Summit on October 19, 2015.
2014 Employer Summit GASB Presentation
A presentation by Kim Collins, COO FPPA, Ahni Smith, Accounting Manager FPPA, and Dana Woolfrey, Gabriel Roeder Smith & Co. during the Employer Summit on October 3, 2014.
With Supplemental Examples:
GASB 68 Supplemental Actuarial Report for Agent Multiple-Employer Plans
Example Old Hire Allocation Report
Example Volunteer Allocation Report
- P2F2 Pension Communication Resources
- Governmental Accounting Standards Board (GASB) Website
- GASB Toolkit
- GASB Website:
- Statement No. 67 – Financial Reporting for Pension Plans
- Guide to Implementation of FASB Statement 67 on Financial Reporting for Pension Plans – Q & A
- Statement No. 68 - Accounting and Financial Reporting for Pensions
- Guide to Implementation of GASB Statement 68 on Accounting and Financial Reporting for Pensions
- Statement No. 71 – Pension Transition for Contributions Made Subsequent to the Measurement Date
- Statement No. 82 – Pension Issues—an amendment of GASB Statements No. 67, No. 68, and No. 73
- Statement No. 74 – Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans
- Statement No. 75 – Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions
- Implementation Guides No. 2015 – 1 thru 2017-1
- Implementation Guide No. 2017-2 – Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans
- Implementation Guide No. 2017-3 – Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions (and Certain Issues Related to OPEB Plan Reporting)
- GASB Facts
- Planning For New Pension Statements
All Plans
Cost Sharing Multiple-Employer Plans
- Single-Employer and Cost Sharing Multiple-Employer Plans: Issues Associated with Testing Census Data in an Audit of Financial Statements
- Governmental Employer Participation in Cost-Sharing Multiple-Employer Plans: Issues Related to Information for Employer Reporting
- Interpretation — “Auditor of Participating Employer in a Governmental Cost-Sharing Multiple-Employer Pension Plan,” of AU-C section 500
- Interpretation — “Auditor of Governmental Cost-Sharing Multiple-Employer Pension Plan,” of AU-C section 805
Agent Multiple-Employer Pension Plans
- Interpretation - "Auditor of Governmental Agent Multiple-Employer Pension Plan," of AU-C section 805, Special Considerations - Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement
- Interpretation - "Auditor of Participating Employer in a Governmental Agent Multiple-Employer Pension Plan," of AU-C section 500, Audit Evidence
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