Governmental Accounting Standards Board (GASB) Statement 68 Cost-Sharing Reports for Measurement Date June 30, 2025 for School Employers

February 9, 2026
Circular Letter: 200-007-26
Topic: Financial

To: State Colleges and Universities, County Superintendent of Schools, and Individual School Districts

Purpose

The purpose of this Circular Letter is to inform you that the GASB 68 Accounting Report for Schools Pool as of June 30, 2025 (PDF) and CalPERS Schools Schedules of Employer Allocations and Collective Pension Amounts as of and for the Year Ended June 30, 2025 (PDF) are now available.

Access Your Reports

You can access these reports from 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.

Additional Resources

We encourage you to discuss the audit and reporting requirements of GASB 68 with your auditors. Although CalPERS will provide you with the GASB 68 information needed regarding your CalPERS pension plan, we encourage you to work with your auditors to determine how to present this information in your financial statements.

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