Employer Schedule Status

The following information for plan year 2016 is now available to assist Colorado PERA-affiliated employers with their reporting of GASB Statement 68:

Affiliated employers will have access to the schedules for the Division 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.

The following information was previously released for plan year 2015:

  • Comprehensive Annual Financial Report (CAFR) for the year-ended December 31, 2015
  • Schedule of Employer Allocations and Schedule of Collective Pension Amounts for December 31, 2015 (available on STARS)
  • Employer Payroll Contribution Reconciliation for 2015 (available on STARS)
  • 2015 Sample Note Disclosures to assist Employers in the preparation of their financial statements (available on STARS)

The following information was previously released for plan year 2014:

  • CAFR for the year-ended December 31, 2014
  • Schedule of Employer Allocations and Schedule of Collective Pension Amounts for December 31, 2013 (available on STARS)
  • Schedule of Employer Allocations and Schedule of Collective Pension Amounts for December 31, 2014 (available on STARS)
  • Employer Payroll Contribution Reconciliation for 2013 (available on STARS)
  • Employer Payroll Contribution Reconciliation for 2014 (available on STARS)
  • 2014 Sample Note Disclosures to assist Employers in the preparation of their financial statements (available on STARS)

If you have additional questions about GASB Statement Nos. 67 & 68 please reference the Q&A on these topics. Or you can contact us at GASBMail@copera.org.