Employer Schedule Status
The following information for plan year 2024 is now available for reference on PERA’s Secure Transfer And Reporting System (STARS) to assist Colorado PERA-affiliated employers with their reporting of GASB Statement 68 and Statement 75:
- Annual Comprehensive Financial Report (ACFR) for the year ended December 31, 2024
- Schedule of Employer and Nonemployer Allocations and Schedule of Collective Pension Amounts for December 31, 2024 for the State, School, Judicial, and DPS Divisions
- Schedule of Employer Allocations and Schedule of Collective OPEB Amounts for December 31, 2024 for the Local Government Division
- Division Trust Fund specific letter which provides information about the direct distribution payment, if applicable
- Schedule of Employer Allocations and Schedule of Collective OPEB Amounts for December 31, 2024
- Employer-Specific Payroll Contribution Reconciliation for 2024
- 2024 Sample Pension Note Disclosures to assist employers in the preparation of their financial statements
- 2024 Sample OPEB Note Disclosures to assist employers in the preparation of their financial statements
Affiliated employers will have access to the schedules for the Division Trust Fund and the Health Care Trust Fund in which they participate. If you do not have access to STARS but require it to download the schedules above, email GASBMail@copera.org. External audit firms will need to contact the affiliated employer to obtain these schedules.
2023
The following information was previously released for plan year 2023 and is available on PERA’s Secure Transfer And Reporting System (STARS):
- Annual Comprehensive Financial Report (ACFR) for the year ended December 31, 2023
- Schedule of Employer and Nonemployer Allocations and Schedule of Collective Pension Amounts for December 31, 2023 for the State, School, Judicial, and DPS Divisions
- Schedule of Employer Allocations and Schedule of Collective OPEB Amounts for December 31, 2023 for the Local Government Division
- Division Trust Fund specific letter which provides information about the direct distribution payment, if applicable
- Schedule of Employer Allocations and Schedule of Collective OPEB Amounts for December 31, 2023
- Employer-Specific Payroll Contribution Reconciliation for 2023
- 2023 Sample Pension Note Disclosures to assist employers in the preparation of their financial statements
- 2023 Sample OPEB Note Disclosures to assist employers in the preparation of their financial statements
2022
The following information was previously released for plan year 2022 and is available on PERA’s Secure Transfer And Reporting System (STARS):
- Annual Comprehensive Financial Report (ACFR) for the year ended December 31, 2022
- Schedule of Employer and Nonemployer Allocations and Schedule of Collective Pension Amounts for December 31, 2022 for the State, School, Judicial, and DPS Divisions
- Schedule of Employer Allocations and Schedule of Collective OPEB Amounts for December 31, 2022 for the Local Government Division
- Division Trust Fund specific letter which provides information about the direct distribution payment, if applicable
- Schedule of Employer Allocations and Schedule of Collective OPEB Amounts for December 31, 2022
- Employer-Specific Payroll Contribution Reconciliation for 2022
- 2022 Sample Pension Note Disclosures to assist employers in the preparation of their financial statements
- 2022 Sample OPEB Note Disclosures to assist employers in the preparation of their financial statements
2021
The following information was previously released for plan year 2021 and is available on PERA’s Secure Transfer And Reporting System (STARS):
- ACFR for the year ended December 31, 2021
- Schedule of Employer and Nonemployer Allocations and Schedule of Collective Pension Amounts for December 31, 2021 for the State, School, Judicial, and DPS Divisions
- Schedule of Employer Allocations and Schedule of Collective OPEB Amounts for December 31, 2021 for the Local Government Division
- Division Trust Fund specific letter which provides information about the direct distribution payment, if applicable
- Schedule of Employer Allocations and Schedule of Collective OPEB Amounts for December 31, 2021
- Employer-Specific Payroll Contribution Reconciliation for 2021
- 2021 Sample Pension Note Disclosures to assist employers in the preparation of their financial statements
- 2021 Sample OPEB Note Disclosures to assist employers in the preparation of their financial statements
2020
The following information was previously released for plan year 2020 and is available on PERA’s Secure Transfer And Reporting System (STARS):
- ACFR for the year ended December 31, 2020
- Schedule of Employer and Nonemployer Allocations and Schedule of Collective Pension Amounts for December 31, 2020 for the State, School, Judicial, and DPS Divisions
- Schedule of Employer Allocations and Schedule of Collective OPEB Amounts for December 31, 2020 for the Local Government Division
- Division Trust Fund specific letter which provides information about the direct distribution payment, if applicable
- Schedule of Employer Allocations and Schedule of Collective OPEB Amounts for December 31, 2020
- Employer-Specific Payroll Contribution Reconciliation for 2020
- 2020 Sample Pension Note Disclosures to assist employers in the preparation of their financial statements
- 2020 Sample OPEB Note Disclosures to assist employers in the preparation of their financial statements