GASB Report Information Now Available

GASB report information is now available to assist you and your auditors in preparing financial statements in accordance with GASB 68 and GASB 75 standards.

Allocation Schedules and Footnotes

GASB 68 and GASB 75 schedules of employer allocations and footnotes are posted in Employer Self Services (ESS). To access the information, log in to ESS and click on “GASB Reports” in the Additional Tools menu.

  • GASB 68 schedules present the employer allocations and net pension liability, total deferred outflows and inflows of resources, and total plan pension expense for all employers for the fiscal year ended June 30, 2019.
  • GASB 75 schedules present the employer allocations and net other post-employment benefit (OPEB) asset, total deferred outflows and inflows of resources, and total proportionate share of plan OPEB expense for all employers for the fiscal year ended June 30, 2019.

Amortization Templates and Example Journal Entries

GASB 68 and GASB 75 deferred outflow and deferred inflow amortization templates and example journal entries can be found in the GASB Requirements section of the STRS Ohio Employer Website under GASB Reports.

  • The amortization templates can be used to calculate and support the values in the journal entries and the resulting balances on your financial statements.
  • The amounts in the example journal entries reflect STRS Ohio’s plan level totals. To calculate your amounts, apply your school’s proportionate share percentage listed in the schedule of employer allocations to the STRS Ohio totals.

If you have questions about these documents, please contact the STRS Ohio Employer Reporting Department toll-free at 888‑535‑4050 or email [email protected].