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Watch the Full Presentation

Video from our September 2019 Governmental Issues Update is available now.


  • Catherine Maninger
  • Lawrence Mundy
  • Crystal Dorsey

On September 3, 2019, COCPA hosted a free Governmental Issues Update event. The event was sponsored by the COCPA Governmental Issues Forum and broadcast online.

GASB Statement No. 68: Overview and Update of Important Changes

PERA financial reporting team members Catherine Maninger, Controller, and Lawrence Mundy, Accounting/Financial Reporting Manager, discuss GASB Statement No. 68, Accounting and Financial Reporting for Pensions provide an overview of the changes to the schedules and annual information provided to PERA-affiliated employers in July 2019. Crystal Dorsey, Local Government Audit Manager, Office of the Colorado State Auditor, discusss what the Office of the State Auditor will be looking for in this area.

Topics include:

  • Components and assumptions typically used to calculate a collective net pension liability
  • Overview of Senate Bill 18-200: Modification To PERA Public Employees’ Retirement Association To Eliminate Unfunded Liability
  • Financial reporting requirements for an entity that determines it has a special funding situation
  • Journal entries and calculations typically associated with financial reporting for pensions
  • New entries and disclosures that affect some PERA-affiliated employers that determine they have a special funding situation
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