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GASB 67-68 and 74-75 Reports Archive

GASB 68

June 30, 2023

GASB Statements 68 and 75 Employer Reporting Accounting Schedules June 30, 2023 (Prepared by Gabriel Roeder Smith & Company (GRS), the retirement system’s independent actuary)
Schedule of Employer Allocations and Schedule of Pension Amounts by Employer June 30, 2023 (Prepared by NHRS and audited by Plante & Moran, the retirement system’s independent external auditor)

June 30, 2022

GASB Statement Nos. 68 and 75 Employer Reporting and Accounting Schedules June 30, 2022 (Prepared by Gabriel Roeder Smith & Company (GRS), the retirement system’s independent actuary)
Schedule of Employer Allocations and Schedule of Pension Amounts by Employer June 30, 2022 (Prepared by NHRS and audited by Plante Moran, the retirement system’s independent external auditor)

June 30, 2021

GASB Statement Nos. 68 and 75 Employer Reporting and Accounting Schedules June 30, 2021 (Prepared by Gabriel Roeder Smith & Company (GRS), the retirement system’s independent actuary)
Schedule of Employer Allocations and Schedule of Pension Amounts by Employer June 30, 2021 (Prepared by NHRS and audited by Plante Moran, the retirement system’s independent external auditor)

June 30, 2020

GASB Statements 68 and 75 Employer Reporting Accounting Schedules June 30, 2020 (Prepared by Gabriel Roeder Smith & Company (GRS), the retirement system’s independent actuary)
Schedule of Employer Allocations and Schedule of Pension Amounts by Employer June 30, 2020 (Prepared by NHRS and audited by Plante Moran, the retirement system’s independent external auditor)

June 30, 2019

GASB Statements 68 and 75 Employer Reporting Accounting Schedules June 30, 2019 (Prepared by Gabriel Roeder Smith & Company (GRS), the retirement system’s independent actuary)
Schedule of Employer Allocations and Schedule of Pension Amounts by Employer June 30, 2019 (Prepared by NHRS and audited by Plante Moran, the retirement system’s independent external auditor)

June 30, 2018

GASB Statement No. 68 Employer Reporting Accounting Schedules (June 30, 2018) (Prepared by Gabriel Roeder Smith & Company (GRS), the retirement system’s independent actuary)
Schedule of Employer Allocations and Schedule of Pension Amounts by Employer (June 30, 2018) (Prepared by NHRS and audited by Plante Moran, the retirement system’s independent external auditor)

June 30, 2017

GASB Statement No. 68 Employer Reporting Accounting Schedules (June 30, 2017) (Prepared by Gabriel Roeder Smith & Company (GRS), the retirement system’s independent actuary)
Schedule of Employer Allocations and Schedule of Pension Amounts by Employer (June 30, 2017) (Prepared by NHRS and audited by KPMG, the retirement system’s independent external auditor)

June 30, 2016

GASB Statement No. 68 Employer Reporting Accounting Schedules (June 30, 2016) (Prepared by Gabriel Roeder Smith & Company (GRS), the retirement system’s independent actuary)
Schedule of Employer Allocations and Schedule of Pension Amounts by Employer (June 30, 2016) (Prepared by NHRS and audited by KPMG, the retirement system’s independent external auditor)

June 30, 2015

GASB Statement No. 68 Employer Reporting Accounting Schedules (June 30, 2015) (Prepared by Gabriel Roeder Smith & Company (GRS), the retirement system’s independent actuary)
Schedule of Employer Allocations and Schedule of Pension Amounts by Employer (June 30, 2015) (Prepared by NHRS and audited by KPMG, the retirement system’s independent external auditor)

June 30, 2014

GASB Statement No. 68 Employer Reporting Accounting Schedules (June 30, 2014) (Prepared by Gabriel Roeder Smith & Company (GRS), the retirement system’s independent actuary)
Schedules of Employer Allocations and Schedules of Pension Amounts by Employer (June 30, 2014 and 2013) (Prepared by NHRS and audited by KPMG, the retirement system’s independent external auditor)

GASB 75

June 30, 2023

GASB Statements 68 and 75 Employer Reporting Accounting Schedules June 30, 2023 (Prepared by Gabriel Roeder Smith & Company (GRS), the retirement system’s independent actuary)
Schedule of Employer Allocations and Schedule of OPEB Amounts by Employer June 30, 2023 (Prepared by NHRS and audited by Plante Moran, the retirement system’s independent external auditor)

June 30, 2022

GASB Statement Nos. 68 and 75 Employer Reporting and Accounting Schedules June 30, 2022 (Prepared by Gabriel Roeder Smith & Company (GRS), the retirement system’s independent actuary)
Schedule of Employer Allocations and Schedule of OPEB Amounts by Employer June 30, 2022 (Prepared by NHRS and audited by Plante & Moran, the retirement system’s independent external auditor)

June 30, 2021

GASB Statements 68 and 75 Employer Reporting Accounting Schedules June 30, 2021 (Prepared by Gabriel Roeder Smith & Company (GRS), the retirement system’s independent actuary)
Schedule of Employer Allocations and Schedule of OPEB Amounts by Employer June 30, 2021 (Prepared by NHRS and audited by Plante & Moran, the retirement system’s independent external auditor)

June 30, 2020

GASB Statements 68 and 75 Employer Reporting Accounting Schedules June 30, 2020 (Prepared by Gabriel Roeder Smith & Company (GRS), the retirement system’s independent actuary)
Schedule of Employer Allocations and Schedule of OPEB Amounts by Employer June 30, 2020 (Prepared by NHRS and audited by Plante & Moran, the retirement system’s independent external auditor)

June 30, 2019

GASB Statements 68 and 75 Employer Reporting Accounting Schedules June 30, 2019 (Prepared by Gabriel Roeder Smith & Company (GRS), the retirement system’s independent actuary)
Schedule of Employer Allocations and Schedule of OPEB Amounts by Employer June 30, 2019 (Prepared by NHRS and audited by Plante & Moran, the retirement system’s independent external auditor)

June 30, 2018

GASB Statements No. 68 Employer Reporting Accounting Schedules (June 30, 2018) (Prepared by Gabriel Roeder Smith & Company (GRS), the retirement system’s independent actuary)
Schedule of Employer Allocations and Schedule of OPEB Amounts by Employer (June 30, 2018) (Prepared by NHRS and audited by Plante & Moran, the retirement system’s independent external auditor)

June 30, 2017

GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits other than Pensions (June 30, 2017) (Prepared by Gabriel Roeder Smith & Company (GRS), the retirement system’s independent actuary)
Schedule of Employer Allocations and Schedule of OPEB Amounts by Employer (June 30, 2017) (Prepared by NHRS and audited by KPMG, the retirement system’s independent external auditor)

GASB 67 and 74

GASB 67