Get the free Item 6a GASB 68 Risk Audit Committee September 2014 - calpers ca

Risk & Audit Committee California Public Employees Retirement System Agenda Item 6a September 16, 2014, ITEM NAME: Governmental Accounting Standards Board (GAS) Statement No. 68 Audit Services PROGRAM:

How to fill out item 6a gasb 68

How to fill out item 6a GASB 68:

1. Review the instructions: Before filling out item 6a of GASB 68, it is important to thoroughly review the instructions provided. Familiarize yourself with the terminology and requirements outlined in the instructions to ensure accurate completion of this item.
2. Gather necessary information: To accurately fill out item 6a, you will need to gather specific information related to the pension plan or plans being reported. This may include details such as the plan name, the plan's fiscal year-end, the plan sponsor's name, and other relevant information.
3. Complete the required fields: Using the information gathered, fill out the required fields in item 6a of GASB 68. This may involve providing the appropriate descriptions, figures, or other requested information. Take care to enter the information accurately and double-check for any errors or omissions.
4. Make necessary calculations: Depending on the requirements specified in GASB 68, you may need to perform certain calculations to determine the appropriate figures to report in item 6a. Consult the instructions to understand if any calculations are necessary and ensure they are done accurately.
5. Attach supporting documentation: GASB 68 may require the submission of supporting documentation along with item 6a. This documentation may include actuarial reports, financial statements, or other relevant records. Ensure that all required documents are properly attached or submitted along with the completed item 6a.

Who needs item 6a GASB 68:

1. Governmental entities: Item 6a of GASB 68 is primarily relevant to governmental entities, such as state and local governments, that are responsible for reporting their pension plans. These entities are required to adhere to the guidelines outlined in GASB 68 for accurate financial reporting.
2. Pension plan sponsors: Pension plan sponsors, including public employee retirement systems, also need item 6a of GASB 68. They must provide the necessary information and data to comply with the reporting requirements imposed by GASB 68.
3. Auditors and accountants: Auditors and accountants involved in the financial reporting and auditing of governmental entities and pension plans are also likely to require item 6a of GASB 68. They need this information to evaluate the completeness and accuracy of the financial statements and reports.

Please note that specific requirements for item 6a of GASB 68 may vary depending on the jurisdiction and year of reporting. It is important to consult the relevant governmental accounting standards and guidelines to ensure compliance.

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What is item 6a gasb 68?

Item 6a gasb 68 refers to a specific disclosure requirement related to pension plans under Governmental Accounting Standards Board (GASB) Statement No. 68.

Who is required to file item 6a gasb 68?

Governmental entities and other organizations that have pension plans are required to file item 6a gasb 68.

How to fill out item 6a gasb 68?

Item 6a gasb 68 must be filled out according to the instructions provided by GASB, which include reporting information about pension plans.

What is the purpose of item 6a gasb 68?

The purpose of item 6a gasb 68 is to provide transparency and accountability regarding the financial status of pension plans.

What information must be reported on item 6a gasb 68?

Information such as actuarial calculations, funding levels, contributions, and other relevant data about pension plans must be reported on item 6a gasb 68.