Governmental Accounting Standards Board (GASB) Statement 68 Agent Reports Availability Form for Measurement Date June 30, 2025

February 9, 2026
Circular Letter: 200-006-26
Topic: Financial

To: Public Agency Employers

Purpose

The purpose of this Circular Letter is to inform you that the Governmental Accounting Standards Board (GASB) 68 Agent (non-pooled rate plan) Accounting Valuation Reports, Schedule of Changes in Fiduciary Net Position by Rate Plan Report (PDF), and Independent Accountant’s Report (PDF) for the June 30, 2025 measurement date are now available.

Access Your Report

For public agency employers who have paid for their GASB 68 Agent (non-pooled rate plan) Accounting Valuation Reports for the measurement date of June 30, 2025, you can access your reports in your myCalPERS account.

From myCalPERS:

  1. Select the Profile global navigation tab.
  2. Select the Retirement Contract local navigation tab.
  3. Select GASB Information from the left-side navigation link.
  4. In the GASB Report section, select the View Report link to view your GASB Report.
  5. In the Census Data section, select the Download Report link to view your census data.

Access Aggregate Reports

The CalPERS Agent Schedule of Changes in Fiduciary Net Position by Rate Plan as of and for the Year Ended June 30, 2025 (PDF), CalPERS GASB 68 Independent Accountant’s Report, 2025 (PDF), and Notes to the Agent Multiple-Employer Defined Benefit Pension Plan GASB 68 Accounting Valuation Reports as of June 30, 2025 (PDF) are now available. These can be found on the Governmental Accounting Standards Board (GASB) webpage on the CalPERS website under GASB 68 report information. Reports may also be searched for in Forms & Publications.

Questions

If you have specific questions, email CalPERS_GASB_68@calpers.ca.gov, or call our CalPERS Customer Contact Center at 888 CalPERS (or 888-225-7377888-225-7377).

Michele L. Nix, Chief Financial Officer
Financial Office