GASB Reports
The documents below are available to assist you and your auditors in preparing financial statements to comply with GASB standards. If you have questions about these documents, email John Lister.
Specific employer financial information, including audited allocation schedules, is located in Employer Self Service (ESS) under “GASB Reports” in the Additional Tools menu. View instructions for accessing GASB reports in ESS.
GASB 68 Reports
- Actuarial Valuation and Review as of June 30, 2023
- Actuarial Valuation and Review as of June 30, 2022
- Actuarial Valuation and Review as of June 30, 2021
- Actuarial Valuation and Review as of June 30, 2020
- Actuarial Valuation and Review as of June 30, 2019
- Actuarial Valuation and Review as of July 1, 2018
- Actuarial Valuation and Review as of July 1, 2017
- Actuarial Valuation and Review as of July 1, 2016
- Actuarial Valuation and Review as of July 1, 2015
- Actuarial Valuation and Review as of July 1, 2014
- GASB 68 Deferred Outflow and Deferred Inflow Amortization Template
This spreadsheet template can be used to calculate and support the values in the journal entries and the resulting balances on your financial statements. The spreadsheet will open in Excel when the link is clicked. To download a copy of the spreadsheet to your computer, right click the link and select “Save link as….”
- GASB 68 Example Journal Entries for Fiscal Year 2024
The amounts included in this example reflect STRS Ohio’s plan level totals. You will need to calculate your amounts by applying your school’s proportionate share percentage per the Schedule of Employer Allocations to the STRS Ohio totals.
GASB 75 Reports
- Actuarial Valuation and Review of Retiree Health Care Benefits as of June 30, 2023
- Actuarial Valuation and Review of Retiree Health Care Benefits as of June 30, 2022
- Actuarial Valuation and Review of Retiree Health Care Benefits as of June 30, 2021
- Actuarial Valuation and Review of Retiree Health Care Benefits as of June 30, 2020
- Actuarial Valuation and Review of Retiree Health Care Benefits as of June 30, 2019
- Actuarial Valuation and Review of Retiree Health Care Benefits as of June 30, 2018
- Actuarial Valuation and Review of Retiree Health Care Benefits as of June 30, 2017
- GASB 75 Deferred Outflow and Deferred Inflow Amortization Template
This spreadsheet template can be used to calculate and support the values in the journal entries and the resulting balances on your financial statements. The spreadsheet will open in Excel when the link is clicked. To download a copy of the spreadsheet to your computer, right click the link and select “Save link as….”
- GASB 75 Example Journal Entries for Fiscal Year 2024
The amounts included in this example reflect STRS Ohio's plan level totals. You will need to calculate your amounts by applying your school’s proportionate share percentage per the Schedule of Employer Allocations to the STRS Ohio totals.