The following information for plan year 2020 is now available to assist Colorado PERA-affiliated employers with their reporting of GASB Statement 68 and Statement 75:
- Comprehensive Annual Financial Report (Annual Report) 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 (available on PERA's Secure Transfer And Reporting System [STARS])
- Schedule of Employer Allocations and Schedule of Collective OPEB Amounts for December 31, 2020 for the Local Government Division (available on STARS)
- Division Trust Fund specific letter which provides information about the direct distribution payment, if applicable (available on STARS)
- Schedule of Employer Allocations and Schedule of Collective OPEB Amounts for December 31, 2020 (available on STARS)
- Employer-Specific Payroll Contribution Reconciliation for 2020 (available on STARS)
- 2020 Sample Pension Note Disclosures to assist employers in the preparation of their financial statements (available on STARS)
- 2020 Sample OPEB Note Disclosures to assist employers in the preparation of their financial statements (available on STARS)
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.
The following information was previously released for plan year 2019:
- Annual Report for the year ended December 31, 2019
- Schedule of Employer and Nonemployer Allocations and Schedule of Collective Pension Amounts for December 31, 2019 for the State, School, Judicial, and DPS Divisions (available on STARS)
- Schedule of Employer Allocations and Schedule of Collective OPEB Amounts for December 31, 2019 for the Local Government Division (available on STARS)
- Division Trust Fund specific letter which provides information about the direct distribution payment, if applicable (available on STARS)
- Schedule of Employer Allocations and Schedule of Collective OPEB Amounts for December 31, 2019 (available on STARS)
- Employer-Specific Payroll Contribution Reconciliation for 2019 (available on STARS)
- 2019 Sample Pension Note Disclosures to assist employers in the preparation of their financial statements (available on STARS)
- 2019 Sample OPEB Note Disclosures to assist employers in the preparation of their financial statements (available on STARS)
The following information was previously released for plan year 2018:
- Annual Report for the year ended December 31, 2018
- Schedule of Employer and Nonemployer Allocations and Schedule of Collective Pension Amounts for December 31, 2018 for the State, School, Judicial, and DPS Divisions (available on STARS)
- Schedule of Employer Allocations and Schedule of Collective Pension Amounts for December 31, 2018 for the Local Government Division (available on STARS)
- Division Trust Fund specific letter from Colorado PERA which provides information about the direct distribution payment and changes to the GASB Employer Reports, if applicable (available on STARS)
- Schedule of Employer Allocations and Schedule of Collective OPEB Amounts for December 31, 2018 (available on STARS)
- Employer-Specific Payroll Contribution Reconciliation for 2018 (available on STARS)
- 2018 Sample Pension Note Disclosures to assist employers in the preparation of their financial statements (available on STARS)
- 2018 Sample OPEB Note Disclosures to assist employers in the preparation of their financial statements (available on STARS)
The following information was previously released for plan year 2017:
- Annual Report for the year ended December 31, 2017
- Schedule of Employer Allocations and Schedule of Collective Pension Amounts for December 31, 2017 (available on STARS)
- Letter from Colorado PERA which provides information about the Collective Net Pension Liability and the Health Care Trust Funds (available on STARS)
- Schedule of Employer Allocations and Schedule of Collective OPEB Amounts for December 31, 2017 (available on STARS)
- Schedule of Employer Allocations and Schedule of Collective OPEB Amounts for December 31, 2016 (available on STARS)
- Employer-Specific Payroll Contribution Reconciliation for 2017 (available on STARS)
- Employer-Specific Payroll Contribution Reconciliation for 2016 (provided as support for the 2016 Schedule of Employer Allocations for OPEB) (available on STARS if applicable)
- 2017 Sample Pension Note Disclosures to assist employers in the preparation of their financial statements (available on STARS)
- 2017 Sample OPEB 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 or 74 & 75, please reference the educational materials on the PERA website. Or you can contact us at GASBMail@copera.org.