January 26, 2023
Circular Letter: 200-006-23
Topic: Financial

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


The purpose of this Circular Letter is to inform you that you may now access the Governmental Accounting Standards Board (GASB) 68 Schools Accounting Valuation Report and Schedules of Employer Allocations and Collective Pension Amounts for the 2022 measurement date.

Access Your Reports

From the California Public Employees’ Retirement System (CalPERS) website, you may access these reports from the Governmental Accounting Standards Board (GASB) page under the GASB 68 report information. Reports may also be searched and viewed in Forms & Publications.

Additional Information

We encourage you to discuss with your auditors the audit and reporting requirements of GASB 68. 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.


If you have specific questions not addressed on the CalPERS website, 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, Acting Chief Financial Officer
Financial Office